Criterion 1 – Expected Learning Outcomes
AUNQA requirements for Criterion 1
TRSU QA uses the AUNQA criterion requirements below to assess the QA practice of a program.
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.
Diagnostic questions
- What is the purpose of the study program?
- How are the expected learning outcomes formulated?
- How do we measure the ELOs, or know they are achieved?
- How are they aligned to the university’s vision and mission?
- Do employers have specific requirements for the graduates to meet?
- Are the ELOs tuned to the need of employers? By what means?
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.
Diagnostic questions
- How are the ELOs of courses or CLOs formulated?
- How are they aligned with the ELOs of the program or PLOs?
- How are the CLOs measured? How do we know they are achieved?
- How are CLOs made known to the staff and students?
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).
Diagnostic questions
- How are the subject specific outcomes formulated?
- How are the generic outcomes formulated?
- How are they measured? How do we know they are achieved?
- Are both the outcomes equally important? Or which outcomes are given more emphasis than the other? Why?
- Are the generic outcomes valued more to employers than the subject specific outcomes? Or the other way round?
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.
Diagnostic questions
- How are the requirements of external stakeholders gathered?
- How are the requirements used to formulate the ELOs?
- How do the PLOs or CLOs reflect the stakeholders’ requirements?
- To what extent are the ELOs influenced by the labor market?
- Is there a well-defined job profile?
1.5 Student achievement
The expected learning outcomes are achieved by the students by the time they graduate.
Diagnostic questions
- How is the achievement of the learning outcomes measured?
- To what extent have the learning outcomes been achieved?
- How are the learning outcomes translated to concrete requirements of the graduates?
- Are the learning outcomes reviewed periodically? What changes or improvement are considered?
Scoring for TRSU QA
| TRSU-QA score | 1 | 2 | 3 | 4 | 5 |
| Items showing QA practice | 1 item | 2 items | 3 items | 4 items | 5 items |
AUNQA scoring rubrics
A seven-point rating scale used for AUNQA assessment is described below.
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. 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 practice
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 practice)
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.
How to write a response to the criterion requirements
- The response should describe a QA practice that the program do to fulfil the criterion. The QA may be a PDCA (plan-do-check-act) process to ensure the quality, and include documentation, evidence and result of the implementation.
- The response should illustrate clearly what the QA mechanisms or instruments are; when, where, by who, and how they are implemented and managed to fulfil the criteria.
- The response should identify and evaluate problems or issues that are not addressed, and indicate how the problems will be dealt with. The diagnostic questions in each of the criterion requirements may help identify the problems.
- To be concise and factual, the response should focus on information or data (or objective evidence) that directly addresses the criteria, and provide trends and statistics to show achievement and performance.
How the QA practice fulfil the criterion
Quality assurance practice should have QA plan that evaluates and may modify organization’s procedures to ensure that they provide the desired results. It includes documentation for the planning, implementation and assessment procedures for a project, process or any QA activity. To fulfil requirement 1.1 Outcomes formulation, for example, the QA plan should provide information to answer the following questions.
- What procedure does the program use to formulate the expected learning outcomes?
- Is a learning taxonomy used to write the statement of LOs? What taxonomy and how is it used?
- Is the taxonomy used for program or course learning outcomes, or both? Why?
- What are the objectives in terms of the quality of the learning outcomes (e.g. transparency, ease of assessment, the extent of alignment, enabling hierarchy, effectiveness, clarity to the stakeholders)?
- What is the process used to ensure that the quality objectives are met?
- What is a method used to measure the achievement of the quality objectives?
Report of the QA practice to fulfil criterion 1
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.
Program report
According to the TQF2, TQF3 and TQF5, the program learning outcomes are grouped into 5 groups and listed in the table below. Note that the course LOs (CLOs) must be formulated to align with the program LOs (PLOs) (see criterion requirements 1.2 and 2.4 for details).
Table 1.1a Program Learning Outcomes of Bachelor of Accountancy program (revised 2021)
| Moral and Ethics | Knowledge | Cognitive / Intellectual | Interpersonal Skills and Responsibility | Numerical and Information Literacy |
| 1.1 Show awareness, critical understanding and positive attitude towards professional values and ethics 1.2 Show ethical attitude and behavior according to integrity and organization norms 1.3 Manage time, resource and personal life to show professional commitments and to be a creative member of the society 1.4 Show ethical awareness and behavior for the greater good of society than that of oneself | 2.1 Show practical understanding through the application of accounting principles, theoretical concepts and standard practice 2.2 Show integrated and practical understanding about the other subject knowledge as applied to accounting discipline, e.g. business law, information systems, etc. 2.3 Show technical skills and practice of accounting and other related subjects which are acquired from practical experience 2.4 Show updated understanding and continuous awareness about the forefront of academic and professional knowledge | 3.1 Use inquiry, evidence and relevant information as bases to identify and analyze the problems 3.2 Apply and integrate conceptual knowledge of accounting and other related subjects as well as professional skills and judgment to solve the problems while accepting the consequence of the decision 3.3 Trace various sources and evaluate accounting or financial information and report the findings reliably and justifiably | 4.1 Show effectiveness and responsibilities while trying to accomplish given tasks or assignments 4.2 Show good human relations and adapt well with other colleagues, situations or the organization culture 4.3 Show initiatives and creativity as a fellow member or leader while assisting or facilitating the others to solve problems in various situations 4.4 Show professional commitment and advancement of oneself per updated knowledge and skills | 5.1 Show quantitative analysis skills for creative decision, interpretation and proposal of solutions or alternatives to problem solving 5.2 Show effective verbal and written communication and effective presentation for the variety of problems, situations or audiences 5.3 Choose information technology or communication means appropriate to data collection, interpretation and presentation of analytical information |
Table 1.1b Alignment of PLOs to the University’s Vision and Mission
| Vision or Mission statements | PLOs that align |
| Vision: The University will be recognized as a quality university in the country and internationally. | 2.4, 3.3, 4.3, 5.2 |
| Mission 1: To produce graduates with high academic achievement and English proficiency. | 2.2, 3.2, 4.4, 5.2 |
| Mission 2: Develop research and academic works for an international recognition. | 2.1, 2.2, 2.3, 2.4 |
| Values: Outstanding performance in education and professional training | 2.3, 2.4, 3.1, 3.2 |
Communication of the learning outcomes to stakeholders
The academic staff and instructors consistently ensure clear and concise communication of the expected learning outcomes to the students. This goes beyond simply developing the objectives – it involves actively conveying them through various channels. The course syllabus, learning outcomes 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 is expected of, the students can effectively focus their learning efforts and monitor their progress throughout the accounting program.
In accordance with the 2023 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.
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.
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.
Program report
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. Some examples of the expected learning outcomes of the courses for Bachelor of Accountancy. Note that these are not the program learning outcomes of B.Acc. program.
Knowledge-based Learning Outcomes:
– demonstrate 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.
Skills-based Learning Outcomes:
– demonstrate comprehensive understanding of the fundamental theories, concepts, and principles of accounting.
– describe the legal structures and ethical principles governing accounting practices.
– effectively apply accounting standards and guidelines in various financial reporting scenarios.
Competency-based Learning Outcomes:
– Students can explain financial information clearly in written reports and presentations.
– They work together to solve accounting problems and make good decisions about money.
– By using good thinking and problem-solving skills, they can find and fix tricky money problems.
In accordance with the 2023 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.
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.
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.
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.
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.
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.
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.
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).
Program report
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:
Generic Learning Outcomes
- Effective Communication: The program fosters the ability to articulate complex financial information concisely and persuasively, both verbally and in writing.
- Critical Thinking & Problem-Solving: Students develop analytical capabilities to dissect financial scenarios,identify underlying issues, and formulate effective solutions.
- Collaboration & Interpersonal Skills: The program emphasizes teamwork and effective communication,equipping graduates to thrive in a collaborative professional environment.
- Ethical & Social Responsibility: Students gain a comprehensive understanding of ethical principles and their application within the accounting profession, recognizing the social impact of their decisions.
- Technological Proficiency: The curriculum integrates advanced accounting software and data analysis tools,preparing students to leverage technology for optimal performance.
Specific Learning Outcomes
- Financial Accounting Principles: Students acquire the expertise to prepare and interpret financial statements in accordance with Generally Accepted Accounting Principles (GAAP).
- Managerial Accounting Applications: The program equips graduates to utilize accounting information for internal decision-making, cost analysis, and performance evaluation.
- Tax Law & Compliance: Students develop a thorough understanding of tax laws and regulations, enabling them to prepare accurate tax returns for individuals and businesses.
- Auditing & Assurance Services: The curriculum delves into auditing principles and procedures, preparing graduates to assess the accuracy and fairness of financial statements.
- Accounting Information Systems (AIS): Students gain proficiency in utilizing accounting software and technology to automate processes and enhance data analysis capabilities.
- Business Law & Regulatory Framework: The program imparts knowledge of legal principles governing business transactions and accounting practices, ensuring compliance with relevant regulations.
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.
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.
Program report
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.
- 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.
- 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).
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.
1.5 Student achievement
The expected learning outcomes are achieved by the students by the time they graduate.
Program report
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.
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.
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 aspects of learning outcomes in accordance with the Thai Qualification Framework for Higher Education are based on the employers. The table below shows the graduate quality assessment:
- 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 |
The Average of the Assessment result of all 4 aspects of students’ learning outcomes has to be higher than 3.51
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.
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.
Evidence
| No. | Evidence and link to drive files |
| 1.1-1 | Using Website and Social Media to promote the course |
| 1.1-2 | Course Review Report |
| 1.1-3 | Student Orientation Report |
| 1.2-1 | Minutes of the meeting |
| 1.2-2 | Satisfaction of employees to Graduates 2023 |
| 1.4-1 | Accounting Software (Quickbooks) training |
| 1.4-2 | Thailand National Accounting Competitions 2023 organised by TFAC |
| 1.5-1 | Student Satisfaction Survey Report |
| 1.5-2 | Assessment result of students’ learning outcomes |
| 1.5-3 | Average Assessment Result of students’ learning outcomes |
Assessment scores
| Criterion requirements | Self score | Assessors’ score |
| 1.1 Outcomes formulation: ELOs are formulated according to taxonomy, vision-mission and are known to SHs. | 1 | |
| 1.2 Outcomes alignment: Course ELOs are formulated and aligned to program ELOs. | 1 | |
| 1.3 Transferability: ELOs have generic and subject specific outcomes. | 1 | |
| 1.4 Stakeholders’ input: ELOs reflect stakeholders’ requirements. | 1 | |
| 1.5 Student achievement: ELOs are achieved by the students before graduation. | 1 | |
| Overall score (sum of scores for criterion requirements 1.1-1.5) | ||
Scoring guide
| TRSU-QA score | 1 | 2 | 3 | 4 | 5 |
| Items showing QA practice | 1 item | 2 items | 3 items | 4 items | 5 items |