Outcomes based education

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Chapter I
INTRODUCTION
1.1 Background of the Study
Education is a lifelong process. As it is normally understood, it is not only what is
taught to the students in schools, colleges and universities, a method of reading books,
and memorizing concepts- it is how people are encompassing all the learning
experiences they may have during their lives. It is also a never-ending development
which can give them a new meaning and direction. Education aims to provide learning
and knowledge to enhance the skills and abilities of every student, to bring competence,
and guide them with positive attitude and values (Borsoto et al.,2014). Javier (2012)
stated that as an educational institution, it has to deliver the products and services
necessary to achieve the outcomes it intends to produce.
The oldest universities, colleges, vocational schools and the first modern public
education system were created during the colonial periods and Filipinos were among the
most educated people in Asia. However, the state of education system today is rapidly
changing because of the coming of a borderless society. According to Spady (1994:29)
one of the most compelling descriptions of the modern society is that of the changing
face of the global economy and the workplace, which is continuously impacting on the
economy and the workplace, creating demands for constant change, adaptation and
learning innovation in all spheres of life.
ASEAN Integration is one of the most significant events that will take place in
year 2015. The ASEAN Economic Community (AEC) areas of cooperation include
human resources development and capacity building; recognition of professional
qualifications; closer consultation on macroeconomic and financial policies; trade
financing measures; enhanced infrastructure and communications connectivity;
development of electronic transactions through e-ASEAN; integrating industries across
the region to promote regional sourcing; and enhancing private sector involvement for
the building of the AEC. In short, the AEC will transform ASEAN into a region with free
movement of goods, services, investment, skilled labor, and freer flow of capital (AEC

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Blue Print, 2007). As a result, the enlarged economic community compels each of the
ASEAN countries to provide quality education to assure quality human capital that can
compete with the rest of the ASEAN region.
In a borderless society, cross-country mobility of students, workers, and
businesses is bound to happen. For the Philippines, this means more opportunities for
the Filipinos to study or work abroad as well as more foreign students and workers
coming in the country. But to be globally competitive, there is a need to ensure that
Filipinos have the right competencies and attitudes through excellent quality education at
all levels.
It was assessed that current education system cannot prepare students for life
and work in the 21st
Century have prompted educators to explore new ways of designing
education. Concerns that the traditional education system (content-based) cannot
adequately prepare learners for life and work in the 21st century prompted policy makers
(Department of Education and Department of Labor) to explore new ways of designing
and presenting education and training (Du Toit 1999:2). Traditional education and
training in schools, tertiary institutions and even in the workplace in organizations
(vocational training) focuses on providing employees with knowledge and skills to
perform their tasks effectively. Thus traditional education and training is based on the
notion that learning occurs in a classroom or teacher controlled environment. Student
evaluation is done in terms of a scoring system and little to no emphasis is placed on
attaining results which would indicate that the purpose or goals of learning are attained.
The shift toward outcome-based education is analogous to the Total Quality
Management (TQM) in business and manufacturing. It reflects a belief that the best way
for individuals and organizations to get where they are going is first to determine where
they are and where they want to be. Then they need to plan backward to determine the
best way to get from here to there. Outcomes-based Education (OBE) is an approach to
education in which decisions about the curriculum are driven by the outcomes the
student should display by the end of the course. William Spady, widely regarded as the
OBEs leading advocate, explains outcomes-based education as focusing and organizing
everything in the education system around what is essential for all students to be able to
do successfully at the end of their learning experiences. In OBE the educational

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outcomes are clearly specified. These outcomes determine the organization and
curriculum content, the instructional methodologies and strategies, the courses to be
offered, the assessment process and the curriculum timetable. The outcomes also
provide a framework for curriculum evaluation and improvement. In the traditional
education system, the curriculum and assessment are not structured around defined
outcomes.
In response to the challenges of the 21st
Century, the Commission on Higher
Education (CHED) has committed itself in developing competency-based learning
standards that comply with existing international standards when applicable to achieve
quality and enable a more effective integration of the intellectual discipline, ethos and
values associated with liberal education. Outcomes-based education (OBE), as defined
by CHED, is an approach that focuses and organizes the educational system around
what is essential for all learners to know, value, and be able to do to achieve a desired
level of competence. This approach rejects the traditional focus on educational inputs
and content and time allocation.
This research is aimed to assess the awareness and perception of selected
respondents with regards to OBE and to evaluate the effectiveness of the On-the-Job
Training (OJT) experienced by said respondents. Emphasis is placed on evaluating the
effectiveness of the On-the-Job Training (OJT) program of accounting students for the
past three years to come up with possible recommendations for the further improvement
of the established program regarding OJT and to contribute towards the integration of
the OBE system as it is a relatively new domain. Since little to no research has been
done to determine the attitude of the students to the paradigm shift in the education
system.
A qualitative approach has been adopted for the study. In order to gather
information about the subject matter under discussion, apart from desk and internet
research, survey will be conducted to get the views, perceptions and opinions of the
selected BS Accountancy students and graduates of Mindanao State University – Iligan
Institute of Technology (MSU-IIT) who have undergone OJT.

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1.2 Objectives of the Study
This paper aims to evaluate the effectiveness of the current On-the-Job Training
(OJT) program of the Department of Accountancy and the attitude of the students
towards the integration of Outcomes-Based Education (OBE) system. Specifically, it
seeks to achieve the following:
1. To determine the demographic profile of the current fifth year BS Accountancy
students, S.Y. 2014-2015 and the graduates of the Accountancy Program of
MSU-IIT from school years 2012-2013 and 2013-2014;
2. To determine the level of awareness and perception of the current fifth year BS
Accountancy students, S.Y. 2014-2015 and the graduates of the Accountancy
Program of MSU-IIT from school years 2012-2013 and 2013-2014 about
Outcomes-Based Education;
3. To determine the limitations that would create barrier to the implementation of
OBE system specifically in the Department of Accountancy;
4. To determine the relationship between the demographic profiles of the current
fifth year BS Accountancy students, S.Y. 2014-2015 and the graduates of the
Accountancy Program of MSU-IIT from school years 2012-2013 and 2013-2014
and their level of awareness, perception and limitations;
5. To determine the level of competency, including the technical skills,
communication skills, interpersonal skills, organizational and business
management skills, ethics and values, personal skills and intellectual skills of the
current fifth year BS Accountancy students, S.Y. 2014-2015 and the graduates of
the Accountancy Program of MSU-IIT from school years 2012-2013 and 2013-
2014 with regards to the effectiveness of the current OJT program;
6. To determine the plans and preferences of the current fifth year BS Accountancy
students, S.Y. 2014-2015 and the graduates of the Accountancy Program of
MSU-IIT from school years 2012-2013 and 2013-2014 with regards to On-the-
Job Training;
7. To identify the limitations that limit the effectiveness of the On-the-Job Training
program of Mindanao State University – Iligan Institute of Technology for BS
Accountancy students;

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8. To determine the relationship between the demographic profiles of the current
fifth year BS Accountancy students, S.Y. 2014-2015 and the graduates of the
Accountancy Program of MSU-IIT from school years 2012-2013 and 2013-2014
and their level of competencies and plans and preparations with regards to the
OJT program;
9. To determine which field of practice that would best prepare the students for their
employment in the future.
1.3 Significance of the Study
The changing realities spurred by globalization underscore the shift in
contemporary international education discourse from education to lifelong learning, and
from education as transmission of expert knowledge to education as building learner
competencies – including learning how to learn. These are realities that Philippine
Higher Education Institutions (HEIs) have to face or are being faced as they compete in
a global and regional arena, where borders are starting to disappear. What this means is
that the competitive advantage of Philippine HEIs – and in many cases, their survival – is
premised on their ability to offer quality degree programs that meet world-class
standards and produce graduates with lifelong learning competencies. HEIs are
therefore expected to develop human resources with various types of knowledge,
competencies, and expertise, especially in support of the social, economic, and
development needs of the Philippines. With this, researchers of this undertaking desire
to make significant contribution to the further development of the on-the-job training
program in line with the Outcome Based System. The end result of this study will be
significant to the following parties:
Students
This study will sustain self-awareness of the importance of the Outcomes-Based
Education system. Also, this study will help enlighten students that On-the Job Training
is not just a mere compliance of the curriculum but is a program that will help them in
preparing for the actual work in the real business world.
Professors
The Faculty of Department of Accountancy will be able to know what OBE is and
the difference it has compared to the traditional education system. They could also be

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aware of the advantages and disadvantages of this kind of education system and its
possible effects to the learning of the students.
Academe
With this study the school will be aware of what OBE is and its possible impacts
to the holistic learning of every student. This study will also assess the effectiveness of
the current OJT program of Accountancy Department. And with the results gathered, will
be able to make recommendations for actions to improve the OJT of the students.
Firms/Businesses
They will have potential employees in the future who are well trained and have
already experienced the actual skills that were needed to perform the duties and tasks of
a particular occupation at work.
Other Researchers
Furthermore, the findings of this study can serve as resources among other
researchers undertaking a related field. Since this study is just an assessment to the
awareness of the respondents about the Outcomes-Based Education and an evaluation
of the effectiveness of the On-the-Job training program, other researchers can have a
further study with the same subjects sited.
1.4 Scope and Limitation
This study is conducted on a sample from the current fifth year BS Accountancy
students, S.Y. 2014-2015 and graduates of the BS Accountancy program from school
years 2012-2013 and 2013-2014. This sample was selected to cover three years to
observe the trend as to the effectiveness of the current On-the-Job-Training Program
being implemented by the Accountancy department and to assess the awareness and
perception of these respondents about the Outcomes-Based Education.
The researchers are faced with a challenge on gathering data considering that
more than half of the sample are graduates and are by now working. With this dilemma,
the researchers considered creating an online survey using Google Documents to be
able to still collect the data needed for this research from the sample chosen.

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1.5 Conceptual Framework
Figure 1.5.1: Conceptual Framework
The figure above shows the relationship of the demographic profile of the
respondents and the different variables affecting the level of awareness and perception
towards OBE and the level of effectiveness of the OJT program of MSU-IIT Accountancy
Department.
Awareness and Perception
Awareness refers to the level of knowledge that the respondents have about
OBE, the probable impacts to the learning of the students and the possible effects to the
profession. And perception is the view and attitude of the respondents towards
integrating OBE to the OJT of the students.
The level of awareness and perception could be dependent on the demographic
profile of the respondents. The respondents’ age, gender, year of OJT, grade obtained
and institution chosen for training could possibly influence the awareness and view on

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Outcomes-Based Education. The level of awareness and perception could be developed
by the school’s efforts in promoting OBE.
With the data collected, the researchers could recommend actions to promote
OBE to increase level of awareness and to assess the perception of the respondents
regarding this kind of education system. They could also give emphasis to some of the
advantages and disadvantages of OBE.
Limitations
Limitations refer to the different factors that create barrier to the possible
implementation of OBE system. Inadequate knowledge of students about OBE,
disagreement on what outcomes to establish, and lack of resources are just some of the
examples of these limitations. With the regulation of Commission on Higher Education
(CHED) that educational institutions should adapt OBE, these limitations could have an
effect on the perception and hamper the learning of the students that might undergo
such education system in the future years to come.
The factors that could strain the implementation of OBE could be used as a
foundation for making recommendations on ways to overcome the limitations and
therefore promote OBE and its advantages to the students.
Competence
Competence refers to the level of proficiency the respondents attained
throughout the duration of their OJT in regards to the different knowledge and skills
required by standards and frameworks of the accountancy profession. This factor is a
key facet in determining the level of effectiveness of the OJT experienced by the
respondents. The higher the competency acquired by the respondents, the higher is the
level of effectiveness of the OJT. The level of competence is measured by the
respondents’ technical, analytical, intellectual, interpersonal, and communication skills.
The results gathered on the respondents’ level of competence relating to their
demographic profile can provide basis for the researchers to come up with
recommendations to improve the effectiveness of the OJT program for the BS
Accountancy students.
Plans and Preferences

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Plans and preferences of the respondents towards OJT are important to help
improve the effectiveness of the training experience of the upcoming students to
undergo such. Preferences such as institutions chosen for OJT, longer or shorter time
for OJT are just some of the few.
With the data gathered, the researchers can make recommendations to cater
and support the preferences of the respondents’ for the benefit of those students that are
going to undergo OJT in the coming years.
Constraints
Constraints refer to the measurement of different factors that limit the
effectiveness of the OJT of the respondents. Lack of institutional partners for OJT and
little time for training are among the few factors that contribute to the Limitations
variable.
The factors that affect the effectiveness of the training can be used as foundation
for making recommendations on ways to overcome the limitations.
1.6 Definition of Terms
ASEAN 2015- A roadmap to achieve better regional integration of the socio-cultural,
economic, and political security pillars of the Association of Southeast Asian Nations
(ASEAN) member-states by 2015.
Awareness- This variable is used in this study to refer to the level of consciousness the
respondents have towards the OBE. They were evaluated based on three areas: their
knowledge on the existence of OBE, the implementation of OBE system in Higher
Education Institutions (HEIs) and the impact of OBE compared to the traditional
system10. Communication skills
Constraints- This variable refers to the factors that put limit to the effectiveness of the
training undergone by students. This variable is measured by factors such the time
allotted for OJT whether it is enough for training, the calendar shift that will be
implemented for school year 2015-2016 if it could possibly affect the OJT of the students
and the lack of institutional partners that would ensure the students to reach their full
potential

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Competence- This variable is used in this study to pertain to the level of skills and
knowledge respondents gained during their training. This variable is measured by factors
like technical skills, analytical skills, intellectual skills, interpersonal skills, communication
skills, organizational and business management skills and ethics or values
Communication Skills – This is a component of the competence variable that
measures the ability of the respondents to communicate their thoughts properly in
written and spoken language
Demographic level- An independent variable used in the study that pertains to the age,
gender, year of OJT, Institution of OJT, and grade obtained during the OJT
Ethics or Values- This component of the competence variable that measures how well
the respondents incorporate the principles of ethics learned in theory into practice
Higher Educational Institutions (HEIs)- An establishment recognized by the relevant
authorities of a party that provides higher education [UNESCO Draft Toolkit for the
Recognition of Foreign Qualifications, 2012]
Intellectual skills- This is a component of the competence variable that measures the
ability of the respondents to manage and handle practical problems.
Interpersonal skills- This is a component of the competence variable that measures the
ability of the respondents to lead and deal with other people
Kruskal-Wallis test- is a rank-based nonparametric test that can be used to determine if
there are statistically significant differences between two or more groups of an
independent variable on a continuous or ordinal dependent variable
Learning Resources and Support Structures- These are libraries, practicum
laboratories, relevant educational resources, linkages with the relevant disciplinal and
professional sectors, etc. that allow students to explore basic, advanced, and even
cutting edge knowledge in a wide range of disciplines or professions.

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Organizational and Business Management Skills- This is a component of the
competence variable that pertains to the knowledge of the respondents about the basics
of the organizational and business environments
Outcomes - The benefit or change after an activity or process, such as new
competencies, which may be associated with the output or the process itself. Within a
learner-centered paradigm, outcomes are the set of learning competencies that enable
learners to perform complex tasks/functions/roles.
Outcomes-Based Education (OBE)- OBE implies the best way to learn is to first
determine what needs to be achieved. Once the desired results or ‘exit outcomes’ have
been determined, the strategies, processes, techniques and means are put in place to
achieve the predetermined goals. In essence, it is a working-backwards with students as
the center of the learning–teaching milieu.
Paradigm Shift- A change in basic assumptions, premises and frameworks. A change
of mindsets or perspectives with real consequences for practice
Personal Skills- This component of the competence variable that measures the
behaviour of the respondents in the changing working environment
Plans and preparations- This variable is used in this study to determine the willingness
of the respondents for the possible improvements that might take place for the
improvement of the OJT Program. This variable is measured by factors such as if the
respondents prefer long-term OJT than short-term OJT program, if the Department of
Accountancy should have official partners in sustaining the OJT of the upcoming
students of the program, and the integration of OBE to the OJT program.
Spearman Rho- is used to test the association between two ranked variables, or one
ranked variable and one measurement variable. The Spearman Rank Correlation when
the data have two ranked variables, and one wants to see whether the two variables co
vary; whether as one variable increases, the other variable tends to increase or
decrease

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Technical Skills- This component of the competence variable that measures the
understanding and knowledge of the respondents of the application of the standards that
govern the preparation and presentation of financial statements
Variables of interest - Variables of interest refers to the awareness, perspectives and
limitations in connection with the attitude of the students towards the integration of OBE.
In connection with the Effectiveness of the OJT program, the competence, plans and
preparations and the Constraints.