{"id":5602,"date":"2022-12-29T08:34:31","date_gmt":"2022-12-29T08:34:31","guid":{"rendered":"https:\/\/www.stic.ac.th\/qafs2223\/business\/?post_type=acc_report&p=5602"},"modified":"2024-05-20T04:14:27","modified_gmt":"2024-05-20T04:14:27","slug":"component-2-learning-outcomes","status":"publish","type":"acc_report","link":"https:\/\/www.stic.ac.th\/qafs2223\/business\/?acc_report=component-2-learning-outcomes","title":{"rendered":"Component 2: Expected Learning Outcomes"},"content":{"rendered":"\n
Score<\/td>1<\/strong><\/td>2<\/strong><\/td>3<\/strong><\/td> 4<\/strong> <\/td> 5<\/strong> <\/td><\/tr>
No. of items showing performance result<\/td>1 item<\/td> 2 items <\/td>3 items<\/td>4 items <\/td>5 items <\/td><\/tr><\/tbody><\/table>
Score for a criterion with 5 items <\/figcaption><\/figure>\n\n\n\n

AUN-QA Criteria 1 Expected Learning Outcomes<\/strong><\/p>\n\n\n\n

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

AUN-QA scoring rubrics<\/strong><\/p>\n\n\n\n

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

    Operational Result<\/strong><\/p>\n\n\n\n

    1. Expected learning outcomes are formulated and communicated <\/strong><\/p>\n\n\n

    Expected learning outcomes in accounting typically encompass a range of knowledge, skills, and abilities that students should acquire upon completion of their studies. These outcomes are designed to ensure that graduates are well-prepared to enter the professional field and meet the demands of various accounting roles. Here are some common expected learning outcomes for accounting program:<\/p>\n

    Knowledge-Based Learning Outcomes:<\/strong><\/em><\/p>\n

    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.<\/p>\n

    Skill-Based Learning Outcomes:<\/strong><\/em><\/p>\n

      \n
    • Demonstrate Comprehensive Understanding:<\/strong> Show that the student has a thorough understanding of the fundamental theories, concepts, and principles of accounting.<\/li>\n
    • Legal and Ethical Framework:<\/strong> Describe the legal structures and ethical principles governing accounting practices.<\/li>\n
    • Application of Standards:<\/strong> Effectively apply accounting standards and guidelines in various financial reporting scenarios.<\/li>\n<\/ul>\n

      Competency-Based Learning Outcomes:<\/strong><\/em><\/p>\n

        \n
      • Students can explain financial information clearly in written reports and presentations.<\/li>\n
      • They work together to solve accounting problems and make good decisions about money.<\/li>\n
      • By using good thinking and problem-solving skills, they can find and fix tricky money problems.<\/li>\n<\/ul>\n

        Course Objectives are Clearly Communicated<\/strong><\/p>\n

        Effective STIC ACC instructors consistently ensure clear and concise communication of learning objectives to students. This goes beyond simply developing the objectives – it involves actively conveying them through various channels. The course syllabus, learning objectives listed at the outset of each lesson or module, and assessments aligned with these objectives all serve this purpose. By fostering a clear understanding of what’s expected, students can effectively focus their learning efforts and monitor their progress throughout the accounting program.<\/p>\n

        In accordance with the 2022 revisions to the OHEC and Federation of Accounting Professionals’ Guidelines, the Accounting curriculum has been updated to align with the International Education Standards (IES). This comprehensive revision ensures a more detailed learning experience for each course by the end of the semester.<\/p>\n

        In addition to academic coursework, this semester emphasizes the development of essential professional skills. These include interpersonal communication, active listening, time management, problem-solving, leadership, and empathy. In today’s competitive job market, employers increasingly value these soft skills alongside technical expertise, recognizing their impact on collaboration, teamwork, and overall workplace success.<\/p>\n

        Evidence:<\/b><\/em><\/p>\n

        Using Websites and social media to promote the course<\/p>\n

        Course Review Report<\/p>\n

        Student Orientation Report<\/p>\n\n\n

        2. Designed expected learning outcomes are appropriate with the learning management<\/strong><\/p>\n\n\n

        The Bachelor of Accountancy (BACC) program wants to make sure students learn everything they need throughout their studies. To do this, they have created a plan for what students should learn each year. This plan is like a big table that shows what’s important for each course. The table includes things like:<\/p>\n

          \n
        • Right and wrong<\/strong> (morality and ethics)<\/li>\n
        • Knowledge and skills<\/strong> (like math and problem-solving)<\/li>\n
        • Communication skills<\/strong> (how to talk and listen well)<\/li>\n
        • Using computers<\/strong> (technological use)<\/li>\n<\/ul>\n

          Accounting students should develop 21st-century skills,\u00a0 such as:<\/p>\n

            \n
          • Analyzing.<\/li>\n
          • Organizing.<\/li>\n
          • Critical Thinking.<\/li>\n
          • Communicating.<\/li>\n
          • Adapting.<\/li>\n
          • Managing Time.<\/li>\n
          • Knowing the Industry.<\/li>\n
          • Using Accounting software or application-based technology.\u00a0\u00a0<\/li>\n<\/ul>\n

            Our Bachelor of Accountancy (BACC) program underwent a curriculum revision in 2022. This revision ensured our graduates possess the most up-to-date knowledge and skills sought by accounting and tax firms. The high placement rate of our graduates in these firms is a testament to the program’s effectiveness in meeting the evolving needs of the marketplace.<\/p>\n

            In order to establish the program’s structure, the faculty head and Dean collaboratively determined the curriculum framework through a series of meetings. This framework is then implemented throughout the semesters.<\/p>\n

            In this course, assessment methods are carefully aligned with clearly defined learning outcomes. This ensures a comprehensive evaluation of student progress and mastery of the essential knowledge, skills, and competencies in accounting. All assessment tasks, including examinations, projects, case studies, and presentations, directly reflect the intended learning outcomes, providing a clear picture of student achievement.<\/p>\n

            The course will utilize a multifaceted instructional approach, incorporating lectures, interactive discussions, practical exercises, collaborative group work, and real-world application scenarios. This comprehensive approach aims to cultivate the essential accounting competencies required for professional success.<\/p>\n

            The learning management system (LMS) facilitates a comprehensive assessment framework. This framework incorporates mechanisms for providing regular, constructive feedback on student work, enabling instructors to monitor progress towards established learning objectives. Progress is tracked through a combination of assessments, timely feedback on assignments, and the generation of detailed progress reports. Furthermore, the LMS fosters personalized learning by enabling instructors and academic advisors to offer individualized guidance based on student performance.<\/p>\n

            \u00a0Evidence:<\/span><\/p>\n

              \n
            1. Minutes of the meeting\u00a0<\/li>\n
            2. Satisfaction of Employees to Graduates 2022<\/li>\n<\/ol>\n\n\n

              3. Generic learning outcomes and specific learning outcomes are formulated.<\/strong><\/p>\n\n\n

              A Bachelor of Accounting program cultivates a multifaceted skillset within graduates, preparing them for the demands of the accounting profession. This curriculum incorporates both foundational and specialized learning objectives,categorized as follows:<\/p>\n

              Generic Learning Outcomes<\/strong><\/p>\n

                \n
              • Effective Communication:<\/strong> The program fosters the ability to articulate complex financial information concisely and persuasively, both verbally and in writing.<\/li>\n
              • Critical Thinking & Problem-Solving:<\/strong> Students develop analytical capabilities to dissect financial scenarios,identify underlying issues, and formulate effective solutions.<\/li>\n
              • Collaboration & Interpersonal Skills:<\/strong> The program emphasizes teamwork and effective communication,equipping graduates to thrive in a collaborative professional environment.<\/li>\n
              • Ethical & Social Responsibility:<\/strong> Students gain a comprehensive understanding of ethical principles and their application within the accounting profession, recognizing the social impact of their decisions.<\/li>\n
              • Technological Proficiency:<\/strong> The curriculum integrates advanced accounting software and data analysis tools,preparing students to leverage technology for optimal performance.<\/li>\n<\/ul>\n

                Specific Learning Outcomes<\/strong><\/p>\n

                  \n
                • Financial Accounting Principles:<\/strong> Students acquire the expertise to prepare and interpret financial statements in accordance with Generally Accepted Accounting Principles (GAAP).<\/li>\n
                • Managerial Accounting Applications:<\/strong> The program equips graduates to utilize accounting information for internal decision-making, cost analysis, and performance evaluation.<\/li>\n
                • Tax Law & Compliance:<\/strong> Students develop a thorough understanding of tax laws and regulations, enabling them to prepare accurate tax returns for individuals and businesses.<\/li>\n
                • Auditing & Assurance Services:<\/strong> The curriculum delves into auditing principles and procedures, preparing graduates to assess the accuracy and fairness of financial statements.<\/li>\n
                • Accounting Information Systems (AIS):<\/strong> Students gain proficiency in utilizing accounting software and technology to automate processes and enhance data analysis capabilities.<\/li>\n
                • Business Law & Regulatory Framework:<\/strong> The program imparts knowledge of legal principles governing business transactions and accounting practices, ensuring compliance with relevant regulations.<\/li>\n<\/ul>\n

                  Students developed their cognitive skills, Interpersonal skills, morals, and ethics.<\/p>\n

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

                    4. Expected learning outcomes meet the requirement of external stakeholders<\/strong><\/p>\n\n\n

                    External stakeholders, including employers and regulatory bodies, have defined expectations and desired skill sets for accounting graduates. Aligning the program’s learning outcomes with these expectations ensures graduates possess the necessary qualifications to thrive in the professional accounting field.<\/p>\n

                      \n
                    • The STIC BACC program incorporates the mandatory use of industry-standard accounting software, such as QuickBooks or SAP. This ensures graduates develop proficiency in these essential tools, fostering a seamless transition into the professional accounting environment. By integrating practical software training within the curriculum, graduates gain valuable hands-on experience, allowing them to immediately apply their acquired knowledge and skills upon entering the workforce.<\/li>\n
                    • Apply ethical principles and professional standards, such as those set by the Thai Federation of Accountants (TFAC).<\/li>\n
                    • 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).<\/li>\n<\/ul>\n

                      The Bachelor of Accountancy program (STIC BACC) listens to what employers, accounting associations, and the industry need. By considering their input, the program has designed its learning objectives to match these needs. This ensures graduates have the right skills and knowledge to get good jobs in accounting. Employers will see them as strong candidates, and they will be prepared to succeed in the accounting profession.<\/p>\n

                      Evidence:<\/strong><\/p>\n

                        \n
                      1. Accounting Software (Quickbooks) training.<\/li>\n
                      2. Thailand National Accounting Competitions 2022 organized by TFAC.<\/li>\n<\/ol>\n\n\n

                        5. The expected learning outcomes are achieved by the students by the time they graduate<\/strong><\/p>\n\n\n

                        Achievement of learning outcomes in a Bachelor of Accounting program hinges on a multifaceted approach. This includes program quality, student engagement and effort, the effectiveness of teaching methodologies employed, and acknowledging individual student variances in learning pace and aptitude. It is crucial to recognize that the learning process is dynamic and continuous. While the program strives to ensure all students acquire a strong foundation in each expected learning outcome by graduation, the reality is that the degree of mastery may differ from student to student.<\/p>\n

                        A recent graduate survey conducted by the department indicates a high placement rate within the accounting and auditing sector. This strong industry alignment suggests the STIC accounting curriculum effectively equips graduates with the skills and knowledge sought by employers.<\/p>\n

                        Evidence:<\/p>\n

                        Student Satisfaction Servey Report<\/p>\n\n\n

                        6. The assessment result of students\u2019 learning outcomes in 4 aspects: knowledge, skills, morals and ethics, and personal characteristics from each level have to be higher than 3.51   <\/strong><\/p>\n\n\n

                        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%.<\/p>\n

                        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\u2019s Satisfaction of our student’s performance at work. The average score of the survey in the three (3) categories is Very Good Satisfaction.<\/p>\n

                        As shown in the data below, the assessment results of students’ learning outcomes in all aspects are higher than 3.51<\/p>\n

                        The five 5 aspects of learning outcomes in accordance with the Thai Qualifications Framework for Higher Education are based on the Employers.\u00a0 The table below shows the graduate quality assessment:
                        <\/strong><\/p>\n

                        1. Learning outcome 5 domain (Moral and Ethics, Knowledge, Cognitive Skill, Interpersonal Skill, Numerical and IT Skill)<\/p>\n<\/p>\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n
                        \n
                        Five (5) Learning Outcomes<\/div>\n<\/td>\n
                        		Program<\/td>\n<\/tr>\n
                        Bachelor of Accountancy<\/td>\n<\/tr>\n
                        1. Moral and Ethics<\/td>\n4.1<\/td>\n<\/tr>\n
                        2. Knowledge Skill<\/td>\n3.9<\/td>\n<\/tr>\n
                        3. Cognitive Skill<\/td>\n4<\/td>\n<\/tr>\n
                        4. Interpersonal Skill<\/td>\n4.3<\/td>\n<\/tr>\n
                        5. Numerical and Information Technology Skill<\/td>\n3.9<\/td>\n<\/tr>\n
                        Average<\/strong><\/td>\n4.04<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        2. Three aspects of learners\u2019 outcomes in accordance with the ONESQA (Person Learner, Co-creator, and Active Global Citizen)<\/p>\n<\/p>\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n
                        \n
                        ONESQA Learning<\/div>\n<\/td>\n
                        		Program<\/td>\n<\/tr>\n
                        Bachelor of Accountancy<\/td>\n<\/tr>\n
                        1. Learner Person<\/td>\n\u00a04.30<\/td>\n<\/tr>\n
                        2. Co-creator<\/td>\n\u00a03.90<\/td>\n<\/tr>\n
                        3. Active citizen<\/td>\n\u00a04.50<\/td>\n<\/tr>\n
                        Average<\/td>\n\u00a04.23<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        3. Basic skills in English and 21st-century learning outcome:<\/p>\n<\/p>\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n
                        \n
                        21st Century and English Skills<\/div>\n<\/td>\n
                        		Program<\/td>\n<\/tr>\n
                        Bachelor of Accountancy<\/td>\n<\/tr>\n
                        1. English Language<\/td>\n\u00a0 4.00<\/td>\n<\/tr>\n
                        2. Learning skills and innovation<\/td>\n\u00a0 4.10<\/td>\n<\/tr>\n
                        3. Media and technology skills<\/td>\n\u00a0 3.90<\/td>\n<\/tr>\n
                        4. Skills in living and profession<\/td>\n\u00a0 4.00<\/td>\n<\/tr>\n
                        Average<\/strong><\/td>\n\u00a0 4.00<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

                        7. The average of the assessment result of all 4 aspects of students\u2019 learning outcomes has to be higher than 3.51<\/strong><\/p>\n\n\n

                        The curriculum employs a stakeholder feedback mechanism through a web-based survey system. This data collection process gathers insights from various stakeholders, including faculty, students, and potentially even industry professionals. The analysis of this feedback informs continuous improvement of the teaching and learning experience,ensuring the program remains aligned with evolving industry needs.<\/p>\n

                        Primarily, two major stakeholders are involved in providing opinions on different aspects, the faculty members and the students.\u00a0<\/p>\n

                        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.<\/p>\n\n\n

                        Self-Assessment<\/strong><\/p>\n\n\n\n\n\n\n\n
                        \n

                        \u0e40\u0e1b\u0e49\u0e32\u0e2b\u0e21\u0e32\u0e22<\/strong><\/p>\n<\/td>\n

                        		\n

                        \u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e01\u0e32\u0e23(KPI\u0e40\u0e0a\u0e34\u0e07\u0e04\u0e38\u0e13\u0e20\u0e32\u0e1e\u0e43\u0e2b\u0e49\u0e23\u0e30\u0e1a\u0e38\u0e02\u0e49\u0e2d)<\/strong><\/p>\n<\/td>\n

                        		\n

                        \u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e15\u0e19\u0e40\u0e2d\u0e07<\/strong><\/p>\n<\/td>\n<\/tr>\n

                        \n

                        ….5\u0e02\u0e49\u0e2d….<\/p>\n<\/td>\n

                        		\n

                        IQA(1-7)<\/strong><\/p>\n<\/td>\n

                        		\n

                        1,2,3,4,5,6,7<\/p>\n<\/td>\n

                        		\n

                        5 \u0e02\u0e49\u0e2d<\/p>\n<\/td>\n

                        		\n

                        4 \u0e04\u0e30\u0e41\u0e19\u0e19<\/p>\n<\/td>\n<\/tr>\n

                        \n

                        AUN-QA(1-5)<\/strong><\/p>\n<\/td>\n

                        		\n

                        1,2,3,4,5<\/p>\n<\/td>\n

                        		\n

                        \u0e23\u0e30\u0e14\u0e31\u0e1a 3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n

                        Evidence<\/strong><\/p>\n\n\n\n

                        Evidence No.<\/strong><\/td>List of Evidences<\/strong><\/td><\/tr>
                        2.1.1.1<\/td>Using Websites and social media to promote the course<\/a><\/td><\/tr>
                        2.1.1.2<\/td>Student Orientation Report<\/a><\/td><\/tr>
                        2.1.1.3<\/td>Satisfaction of Employees to <\/a>Graduates<\/a> 2022 <\/a><\/td><\/tr>
                        2.1.1.4<\/td> Accounting Software (Quickbooks) training. <\/a><\/td><\/tr>
                        2.1.1.5<\/td>Student Satisfaction Servey Report<\/a><\/td><\/tr>
                        2.1.1.6<\/td>The assessment result of students\u2019 learning outcomes<\/strong><\/a><\/td><\/tr>
                        2.1.1.7<\/td>students learning outcomes<\/a><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                        Self-Assessment<\/strong> <\/p>\n\n\n\n

                        Self-Assessment<\/strong> <\/td>IQA<\/strong><\/td>AUN-QA<\/strong><\/td><\/tr>
                        Indicator 2.1<\/td>4<\/td>3<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"menu_order":6,"comment_status":"open","ping_status":"closed","template":"","_links":{"self":[{"href":"https:\/\/www.stic.ac.th\/qafs2223\/business\/index.php?rest_route=\/wp\/v2\/acc_report\/5602"}],"collection":[{"href":"https:\/\/www.stic.ac.th\/qafs2223\/business\/index.php?rest_route=\/wp\/v2\/acc_report"}],"about":[{"href":"https:\/\/www.stic.ac.th\/qafs2223\/business\/index.php?rest_route=\/wp\/v2\/types\/acc_report"}],"replies":[{"embeddable":true,"href":"https:\/\/www.stic.ac.th\/qafs2223\/business\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5602"}],"wp:attachment":[{"href":"https:\/\/www.stic.ac.th\/qafs2223\/business\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}