Competency-Based Learning Frameworks in Accounting Education

Abstract

Competency-Based Learning (CBL) has emerged as a transformative pedagogical model in accounting education, shifting emphasis from rote knowledge acquisition to demonstrable professional skills. This paper investigates theoretical foundations of CBL, explores its application in undergraduate accounting degree programs, and examines how institutions integrate outcome-based assessments, digital learning tools, and industry-aligned competencies. Using a qualitative review of 55 academic sources and a comparative institutional framework, the paper evaluates how CBL improves employability, analytical decision-making, and practice-oriented learning. Findings indicate that CBL enhances learner autonomy, assessment transparency, and professional readiness but faces challenges including faculty training, accreditation compliance, and assessment validity. Recommendations include curriculum redesign, use of competency rubrics, and collaboration between academia and industry.