Component 2: Expected Learning Outcomes

Score	1	2	3	4	5
No. of items showing performance result	1 item	2 items	3 items	4 items	5 items

AUN-QA Criteria 1 Expected Learning Outcomes

No.	Title	Criterion requirement
1.1	Outcomes formulation	The expected learning outcomes are appropriately formulated in accordance with an established learning taxonomy, are aligned to the vision and mission of the university, and are known to all stakeholders.
1.2	Outcomes alignment	The expected learning outcomes for all courses are appropriately formulated and are aligned to the expected learning outcomes of the program.
1.3	Transferability	The expected learning outcomes consist of both generic outcomes (related to written and oral communication, problem-solving, information technology, team-building skills, etc) and subject specific outcomes (related to knowledge and skills of the study discipline).
1.4	Stakeholders’ input	The requirements of the stakeholders, especially the external stakeholders, are gathered, and that these are reflected in the expected learning outcomes.
1.5	Student achievement	The expected learning outcomes are achieved by the students by the time they graduate.

AUN-QA scoring rubrics

Rating	Description
1	Absolutely inadequate The QA practice to fulfil the criterion is not implemented.  There are no plans, documents, evidences or results available.  Immediate improvement must be made.
2	Inadequate and Improvement is Necessary The QA practice to fulfil the criterion is still at its planning stage or is inadequate where improvement is necessary.  There is little document or evidence available.  Performance of the QA practice shows little or poor results.
3	Inadequate but Minor Improvement Will Make It Adequate The QA practice to fulfil the criterion is defined and implemented but minor improvement is needed to fully meet them.  Documents are available but no clear evidence to support that they have been fully used.  Performance of the QA practice shows inconsistent or some results.
4	Adequate as Expected The QA practice to fulfil the criterion is adequate and evidences support that it has been fully implemented.  Performance of the QA practice shows consistent results as expected.
5	Better Than Adequate The QA practice to fulfil the criterion is better than adequate. And Evidence supports that it (the QA practice) has been efficiently implemented.  Performance of the QA practice shows good results and positive improvement trend.
6	Example of Best Practices The QA practice to fulfil the criterion is considered to be example of best practices in the field.  Evidences support that it has been effectively implemented.  Performance of QA practice shows very good results and positive improvement trend.
7	Excellent (Example of World-class or Leading Practices) The QA practice to fulfil the criterion is considered to be excellent or is an example of world-class practices in the field.  Evidences support that it has been innovatively implemented.  Performance of the QA practice shows excellent results and outstanding improvement trends.

Operational Result

1. Expected learning outcomes are formulated and communicated

In the formulation and presentation of learning objectives of accounting, a number of significant elements should be taken into consideration. These components encompass the competencies, knowledge, and skills that students should have attained by the completion of a course or program such as:

Knowledge-Based Learning Outcomes:

Show that the student has a thorough understanding of the basic theories, concepts, and principles of accounting. Describe the legal structure and moral principles that control accounting activities.
In various financial reporting scenarios, effectively apply accounting standards and recommendations.

Skill-Based Learning Outcomes:

Students should Prepare accurate financial statements and analyze the data. For data analysis, financial reporting, and decision-making, effectively use accounting software and technology.
To assess an organization’s financial performance and condition, analyze and understand financial data.

Competency-Based Learning Outcomes:

Students Effectively convey financial facts in written reports and spoken presentations. Work in groups to resolve accounting issues and come to wise financial judgments. Find and fix complex accounting problems by using critical thinking and problem-solving techniques.

Always conveys the desired learning objectives to STIC ACC students in a clear and concise manner in addition to developing them. Various tools, including the course syllabus, learning objectives listed at the start of each lesson or module, and assessment criteria that are in line with the learning outcomes, can be used to accomplish this. Students can focus their efforts and monitor their progress throughout the accounting course or program if they have a clear grasp of what is expected of them.

To comply with the Guidelines of the OHEC and the Federation of Accounting Professionals, The Accounting curriculum has been revised in 2022. This revised version met the International Education Standards (IES) of the accounting curriculum whereby the details of each subject were improved at the end of each semester.

Through the semester students develop their soft skills such as interpersonal skills, communication skills, listening skills, time management, problem-solving, leadership, and empathy. Currently, employers seek the top skills employers as a candidate that they hire because soft skills are more important than hard skills.

Evidence:

Using Websites and social media to promote the course

Course Review Report

Student Orientation Report

2. Designed expected learning outcomes are appropriate with the learning management

To integrate the content from various disciplines across the curriculum for each year level, the Bachelor of Accountancy (BACC) curriculum has created the desired learning outcomes. By employing a table outlining the relative importance of responsibility, learning objectives, and expected learning outcomes for each course, which include five components—morality, ethics, knowledge, and intellectual skills. duties and interpersonal abilities communication, technological use, and numerical analysis capabilities. 

Accounting students should develop 21st-century skills,  such as:

• Analyzing.
• Organizing.
• Critical Thinking.
• Communicating.
• Adapting.
• Managing Time.
• Knowing the Industry.
• Using Accounting software or application-based technology.  

And after the revision of the curriculum in 2022, our BACC graduates are well-oriented and gain knowledge as per the plan, the output is, students are working in the Accounting and Taxation firm which proves that our curriculum has good learning management and subjects are up-to-date with the demand in the market to the employer or the stakeholders. 

To design the program structures, several meetings have been organized by the head of the faculty and the Dean which are effectively applied during the semesters.

The assessment methods employed within the learning management system which was aligned with the expected learning outcomes. This ensures that students’ progress and mastery of the desired knowledge, skills, and competencies in accounting are effectively measured. Assessment tasks, such as exams, projects, case studies, and presentations, should reflect the intended learning outcomes.

The instructional strategies applied which include a combination of lectures, discussions, practical exercises, group work, and experiential learning opportunities, all aimed at developing the required accounting competencies.

The learning management system includes mechanisms for providing feedback and monitoring students’ progress towards the expected learning outcomes through regular assessments, timely feedback on assignments, progress reports, and individualized guidance from instructors or academic advisors.

 Evidence:

1. Minutes of the meeting 
2. Satisfaction of Employees to Graduates 2022

3. Generic learning outcomes and specific learning outcomes are formulated.

In a Bachelor of Accounting program, both generic learning outcomes and specific learning outcomes are typically formulated to guide students’ learning and assess their progress.

Generic learning outcomes are broad statements that encompass transferable skills and abilities applicable to various disciplines or professions. Developing students’ overall capabilities, such as critical thinking, communication skills, ethical reasoning, and problem-solving abilities. These outcomes are not specific to accounting but are important for students’ overall personal and professional development.

• Demonstrate effective written and oral communication skills in a professional context.

Specific learning outcomes are directly related to the knowledge, skills, and competencies specific to the accounting field. They outline what students are expected to know and be able to do upon completion of the program. These outcomes are tailored to the accounting discipline and provide a clear framework for designing the curriculum, instructional activities, and assessments. 

• Apply accounting principles and techniques to analyze financial data and prepare accurate financial statements followed by the IRFS or TFRS.

To ensure that students develop both the foundational skills required for success in any professional context and the specialized knowledge and competencies specific to the accounting profession. These learning outcomes guide the curriculum design, instructional strategies, and assessment methods, helping students achieve the necessary knowledge and skills to excel in the field of accounting.

Students developed their cognitive skills, Interpersonal skills, morals, and ethics.

• Respect the rules and regulations of the organization and society or institute.
• Able to analyze the needs and summarize problems along with solutions.
• Be able to apply knowledge and skills to solve business and investment problems perfectly.
• Have intellectual leadership in thinking and developing creative learning management.

4. Expected learning outcomes meet the requirement of external stakeholders

External stakeholders often have expectations and specific skill sets they look for in graduates, and aligning the program’s learning outcomes with these expectations helps ensure that graduates are well-prepared for the professional accounting field.

• Demonstrate proficiency in using accounting software and tools commonly used in the industry, such as QuickBooks or SAP.  All STIC BACC graduates should learn accounting software which is mandatory. So Graduates can apply their hands-on training to their corporate field.
• Apply ethical principles and professional standards, such as those set by the Thai Federation of Accountants (TFAC).
• Demonstrate an understanding of the latest financial reporting standards, such as the Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), or Thai Financial Reporting Standards (TFRS).

By considering the requirements and expectations of external stakeholders, the Bachelor of Accountancy program STIC BACC already aligned its expected learning outcomes with the needs of employers, professional accounting bodies, and industry standards. This alignment enhances the graduates’ employability and professional readiness, making them attractive candidates for accounting positions and facilitating their successful integration into the accounting profession.

Evidence:

1. Accounting Software (Quickbooks) training.
2. Thailand National Accounting Competitions 2022 organized by TFAC.

5. The expected learning outcomes are achieved by the students by the time they graduate

The achievement of expected learning outcomes in an accounting program by the time students graduate, taking into account program quality, student effort and participation, teaching strategies, and individual student variances. It is vital to understand that learning is a dynamic and ongoing process and that not all students will acquire the same degree of competency in each outcome, even if the objective is for students to accomplish the expected learning outcomes by the time they graduate. 

The Department has sent questionnaires to all the graduates and the maximum number of students are employed in an Accounting and Auditing firm. That means the STIC accounting curriculum is stakeholder-friendly and fulfills the market demand.

Evidence:

Student Satisfaction Servey Report

6. The assessment result of students’ learning outcomes in 4 aspects: knowledge, skills, morals and ethics, and personal characteristics from each level have to be higher than 3.51  

The Bachelor of Accountancy program’s expected outcomes are attained by the graduates, including the mean score of perceived achievement of overall PLOs more than 4.00 of 5.00, the average time to graduate is between 4 to 5 years, and the percentage of employment is 100%.

The results of the satisfaction of employers towards our student performance show that program’s expected learning outcomes are achieved. The faculty has conducted employer’s Satisfaction of our student’s performance at work. The average score of the survey in the three (3) categories is Very Good Satisfaction.

As shown in the data below, the assessment results of students’ learning outcomes in all aspects are higher than 3.51

The five 5 aspects of learning outcomes in accordance with the Thai Qualifications Framework for Higher Education are based on the Employers.  The table below shows the graduate quality assessment:

1. Learning outcome 5 domain (Moral and Ethics, Knowledge, Cognitive Skill, Interpersonal Skill, Numerical and IT Skill)

Five (5) Learning Outcomes	Program
	Bachelor of Accountancy
1. Moral and Ethics	4.1
2. Knowledge Skill	3.9
3. Cognitive Skill	4
4. Interpersonal Skill	4.3
5. Numerical and Information Technology Skill	3.9
Average	4.04

2. Three aspects of learners’ outcomes in accordance with the ONESQA (Person Learner, Co-creator, and Active Global Citizen)

ONESQA Learning	Program
	Bachelor of Accountancy
1. Learner Person	4.30
2. Co-creator	3.90
3. Active citizen	4.50
Average	4.23

3. Basic skills in English and 21st-century learning outcome:

21st Century and English Skills	Program
	Bachelor of Accountancy
1. English Language	4.00
2. Learning skills and innovation	4.10
3. Media and technology skills	3.90
4. Skills in living and profession	4.00
Average	4.00

7. The average of the assessment result of all 4 aspects of students’ learning outcomes has to be higher than 3.51

The course has a process of collecting the opinions of stakeholders through a survey process using an online system. The curriculum collects opinions from stakeholders in order to improve the teaching and learning process to meet the needs. 

Primarily, two major stakeholders are involved in providing opinions on different aspects, the faculty members and the students. 

The program committee considers all the survey seriously and keep an eye on the scores. Any satisfaction score below 3.51 is raised to the program meeting and immediately addressed to improve the situation.

Self-Assessment

เป้าหมาย	การดำเนินการ(KPIเชิงคุณภาพให้ระบุข้อ)		การประเมินตนเอง
….5ข้อ….	IQA(1-7)	1,2,3,4,5,6,7	5 ข้อ	4 คะแนน
	AUN-QA(1-5)	1,2,3,4,5	ระดับ 3

Evidence

Evidence No.	List of Evidences
2.1.1.1	Using Websites and social media to promote the course
2.1.1.2	Student Orientation Report
2.1.1.3	Satisfaction of Employees to Graduates 2022
2.1.1.4	Accounting Software (Quickbooks) training.
2.1.1.5	Student Satisfaction Servey Report
2.1.1.6	The assessment result of students’ learning outcomes
2.1.1.7	students learning outcomes

Self-Assessment

Self-Assessment	IQA	AUN-QA
Indicator 2.1	4	3