AUNQA requirements for Criterion 3
3.1 Guided by philosophy
The educational philosophy is shown to be articulated and communicated to all stakeholders. It is also shown to be reflected in the teaching and learning activities.
Diagnostic questions
- Is an educational philosophy explicit and shared by all the teaching staff? What is it?
- What are teaching and learning activities that reflect the educational philosophy?
- Is the teaching provided by other departments (e.g. general courses) satisfactory? How is it evaluated?
- Are the teaching and learning methods used aligned with the ELOs?
3.2 Responsible participation
The teaching and learning activities are shown to allow students to participate responsibly in the learning process.
Diagnostic questions
- Do the students participate with responsibilities in learning processes? In what teaching and learning activities?
- What are the students’ responsibilities in the teaching and learning activities?
3.3 Learning by action
The teaching and learning activities are shown to involve active learning by the students.
Diagnostic questions
- What are teaching activities used to promote learning by action or active learning?
- Is practical training a compulsory or optional part of the programme?
- Are the extent and result of practical training satisfactory?
- What benefits do employers and students gain from the practical training?
- How are students coached to do well in the practical training?
- How is the assessment for practical training done?
3.4 Life-long learning
The teaching and learning activities are shown to promote learning, learning how to learn, and instilling in students a commitment for life-long learning.
Diagnostic questions
- By what teaching and learning activities is a commitment to life-long learning instilled in students?
- How do the teaching activities enhance life-long learning?
- Do the chosen methods fit into the learning outcomes of the courses?
3.5 Entrepreneurial mindset
The teaching and learning activities are shown to inculcate in students, new ideas, creative thought, innovation, and an entrepreneurial mindset.
Diagnostic questions
- What are teaching and learning activities used to inculcate in students entrepreneurial mindset?
- How do the teaching activities help students develop entrepreneurial mindset?
- Do the chosen methods fit into the learning outcomes of the courses?
- How is the assessment done?
3.6 Teaching and learning improvement
The teaching and learning processes are shown to be continuously improved to ensure their relevance to the needs of industry and are aligned to the expected learning outcomes.
Diagnostic questions
- How is the teaching and learning approach evaluated?
- What is the procedure for evaluation and improvement of the teaching and learning approach?
Scoring for TRSU QA
| TRSU-QA score | 1 | 2 | 3 | 4 | 5 |
| Items showing QA practice | 1 item | 2 items | 3 items | 4 items | 5-6 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 3
3.1 Philosophy guide
The educational philosophy is shown to be articulated and communicated to all stakeholders. It is also shown to be reflected in the teaching and learning activities.
Program report
The educational philosophy in a Bachelor of Accountancy program is typically stated and distributed to all participants, including students, teachers, staff, and outside partners. The program’s essential ideals, tenets, and objectives are represented by the educational philosophy, which also directs the development of the curriculum, instructional strategies, and the entire learning environment.
- The Bachelor of Accountancy program creates a shared knowledge of its mission, vision, and educational goals by clearly outlining the educational philosophy. This clarity aids all parties, but particularly students, in comprehending the goals of the program and what they can anticipate from their academic path.
- By communicating the educational philosophy, all stakeholders are guaranteed to be in agreement with the objectives and tenets of the program. It aids in coordinating the expectations of faculty, staff, students, and outside partners, establishing a feeling of community and teamwork.
- The educational philosophy offers a framework for curriculum development, which is guidance for curriculum development. It covers the main subject areas, abilities, and competencies that students should pick up while they are studying. It directs the choice of classes, teaching techniques, and assessment plans to make sure they complement the program’s philosophy.
- The teaching and learning strategies used within the program are influenced by the educational philosophy. It may place a strong emphasis on problem-solving, critical thinking, experiential learning, or other pedagogical strategies. Faculty members can match their instructional practices with the goals of the program and establish a unified learning environment by expressing the educational philosophy.
- For the objectives of external recognition and accreditation, it is crucial to articulate the educational philosophy clearly. The program’s compliance with educational standards and its capacity to meet the demands of students and the profession are evaluated by accrediting authorities and external stakeholders. The program’s dedication to high standards of instruction is demonstrated by its clearly expressed educational philosophy.
- At STIC, Bachelor of Accountancy programs may employ a variety of media, including program handbooks, websites, orientation sessions, faculty meetings, and advisory board meetings, to successfully communicate their educational philosophy. To ensure that the philosophy remains applicable and successful in attaining the program’s objectives, it should be reviewed on a regular basis.
3.2 Learning participation
The teaching and learning activities are shown to allow students to participate responsibly in the learning process.
Program report
B.ACC Students actively participated in the learning management process. Here are some ways in which students can engage and contribute to their own learning:
- Class Participation: Students actively participate in class discussions, ask questions, and contribute their insights and perspectives. This helps create an interactive learning environment where students can share their knowledge and learn from one another.
- Group Projects and Presentations: Bachelor of Accountancy programs involve group projects and presentations. Students can collaborate with their peers, take on different roles, and work together to complete assignments. This promotes teamwork, communication skills, and the ability to analyze and solve accounting problems collectively.
- Independent Study and Research: Students can take the initiative to delve deeper into specific accounting topics through independent study and research. They can explore areas of interest, conduct literature reviews, and even engage in empirical research or case studies under the guidance of faculty members or the lecturers.
- Practical Experience: Students always seek opportunities for practical experiences, such as internships, co-op programs, or part-time jobs in accounting firms or organizations. These experiences provide hands-on exposure to real-world accounting practices and help students bridge the gap between theory and application.
- Utilizing Learning Resources: Students can make use of various learning resources provided by the program, such as textbooks, online materials, databases, and academic journals. They can take ownership of their learning by exploring these resources, conducting self-study, and seeking clarification or guidance when needed.
- Feedback and Assessment: Students are actively engaging with the feedback and assessment process. They can review their assignments, projects, and exams to understand their strengths and areas for improvement. They can also seek feedback from faculty members, participate in assessment discussions, and reflect on their learning progress.
By actively participating in the learning management process, students can take ownership of their education, enhance their learning outcomes, and develop the skills and competencies necessary for a successful career in accounting.
3.3 Active learning
The teaching and learning activities are shown to involve active learning by the students.
Program report
Students who participate in class have studied the material well enough to introduce new concepts to their peers. This level of thinking goes beyond simple comprehension of text, and can also improve memory. Participation can also help students learn from each other, increasing comprehension through cooperation.
The department’s teachers encourage their students to pay attention, participate, and be interactive in order to understand accounting principles and its application fully.
During class activities, teachers actively monitor student participation, evaluating the degree of involvement, contribution, and interaction. This enables every teacher to evaluate both individual and group student engagement.
With Google Classrooms, the teacher uploads all of the course materials in a presentation format well in advance of the courses so that the students can read the material and get ready for class. This encourages active learning among the students. The same platform is also used to post assignments and tests for students to complete and turn in before the teacher-set deadline. The teachers expressed their appreciation for the work produced by the students and provided insightful input on the areas where the students needed to strengthen their skills and focus in order to be imaginative and creative.
Teachers and lecturers frequently ask for feedback from their students through surveys, questionnaires, or unstructured conversations. As a result, Teachers are more able to comprehend their viewpoints, preferences, and accomplishments. We appreciate their feedback and think it will help us enhance our teaching and learning strategies.
After their examination, which was part of the TQF5, students are surveyed about each course they were enrolled in at the end of the semester. This aids the educator in self-evaluation and improvement in problem areas.
3.4 Life-long learning
The teaching and learning activities are shown to promote learning, learning how to learn, and instilling in students a commitment for life-long learning (e.g., commitment to critical inquiry, information-processing skills, and a willingness to experiment with new ideas and practices).
Program report
Through a variety of learning activities, teachers are invested in their students’ success both inside and outside the classroom. The ultimate goal is to ensure that students become independent leaders and teachers who no longer need our support after they leave school.
The key to achieving this is through a continuous process of learning and growth.students in the Bachelor of Accountancy program are encouraged and supported to be lifelong learners with the development of new regulations, technologies, and accounting methods, the area is continually changing. Students need to cultivate an attitude of ongoing learning and professional development if they want to excel in their careers and adapt to these changes. The following are a few ways that bachelor’s in accounting programs encourage lifelong learning:
Curiosity and Critical Thinking:
Programs for bachelor’s degrees in accounting are designed to help students improve their critical thinking and curiosities. They are exhorted to challenge presumptions, pose questions, and look for a deeper comprehension of accounting ideas and principles. Inquiry-based thinking and intellectual curiosity are fostered as a result, which are crucial for lifelong learning.
The strategies teachers always applied to assist students in their pursuit of lifelong learning:
Enhance innovation skills:
Creative thinkers and people with a growth mindset are needed for modern business and technological models. To provide pupils the 21st-century talents they’ll need to succeed in the future, every teacher should work to foster the development of innovative capabilities in the classroom.
Cultivate a critical mindset:
Students who get instruction in critical thinking can develop into lifelong learners. Their inner critic will have something to mull over for the rest of their lives if you expose them to a diversity of opinions and concepts.
Promote self-directed learning:
We are ultimately responsible for our own education. It’s important to encourage students to continue their education after school. Giving kids this freedom at a young age can be advantageous for them in the long term. Students are more likely to remember what they learn when they take responsibility for their education.
It is essential to show them the advantages of accepting such obligations. These consist of improved self-esteem, a feeling of accomplishment, and the desired independence.
Research and Independent Study:
Programs frequently give students the chance to work on independent research projects. Through these exercises, students can investigate particular accounting topics that interest them, conduct literature reviews, and develop their research techniques. Students that conduct research gain the ability to recognize knowledge gaps, evaluate data, and improve the field of accounting expertise.
Encourage using technology:
Acquiring and improving skills, interests, information, and credentials is essential from school until retirement. As soon as they begin working, students must learn how to keep up with technology changes.
Frequently provide opportunities for professional growth, including guest lectures, seminars, and workshops. These activities give students exposure to business trends, cutting-edge technology, and modern accounting procedures. They give students the chance to stay current on industry changes as well as to improve their knowledge and abilities.
3.5 Entrepreneurial mindset
The teaching and learning activities are shown to inculcate in students, new ideas, creative thought, innovation, and an entrepreneurial mindset.
Program report
While a Bachelor of Accountancy program’s main objective is to help students improve their accounting knowledge and abilities, some programs also encourage students to be creative, innovative, and have an entrepreneurial attitude.
We have incorporated case studies and project assignments that revolve around real-world industry innovations like using several case studues, Attending in a Thailand National Accounting Competition which is organized by the TFAC. which help and encouraged the studetns to analyse, evaluate the business cases and judge the ability to think and solve it by fostering creative thinking and an entrepreneurial mindset.
Students are aware of taxation systems in Thailand and shared the information how to calculate personal tax and to aware the citizen to pay tax on time without any penalty. Such type of creative works motivate the students and they were able to think indipendently.
3.6 Continuous improvement
The teaching and learning processes are shown to be continuously improved to ensure their relevance to the needs of industry and are aligned to the expected learning outcomes.
Program report
The teaching and learning approach is typically improved continually and aligned with industry requirements and expected learning outcomes. This is important to ensure that graduates are equipped with the necessary knowledge and skills to meet the demands of the accounting profession.
To bridge the gap between theory and practice, By analyzing and solving accounting problems encountered in actual business scenarios, students gain a deeper understanding of the practical application of accounting principles. This approach helps align their learning with industry expectations and prepares them for real-world challenges.
In Intership, our studnents apply thier theoretical knowledge in real work environments, gaining practical insights and developing industry-relevant competencies. Such opportunities help align the teaching and learning approach with industry expectations.
Our graduates are working in the accouting and audit firms in which our curriculum and teaching strategy are well established to produce the talents as per the industy requiremnts and demands.
Evidence
Assessment scores
| Requirements | Self score | Assessors’ score |
| 3.1 Philosophy guide: Educational philosophy is articulated and reflected in the teaching and learning activities. | 1 | |
| 3.2 Learning participation: The students are allowed to participate responsibly in the learning process. | 1 | |
| 3.3 Active learning: Teaching and learning activities involve the students in active learning. | 1 | |
| 3.4 Life-long learning: Teaching and learning activities instill in students a commitment to life-long learning. | 1 | |
| 3.5 Entrepreneurial mindset: Teaching and learning activities inculcate in students new ideas, creative thought, innovation, and entrepreneurial mindset. | ||
| 3.6 Continuous improvement: Teaching and learning processes are continuously improved to meet the needs of industry and to align to the expected learning outcomes. | ||
| Overall score (see table below) | 3 |
Scoring guide
| TRSU-QA score | 1 | 2 | 3 | 4 | 5 |
| Items showing QA practice | 1 item | 2 items | 3 items | 4 items | 5-6 items |