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Kelemahan graduan dalam mempamerkan kompetensi yang diharapkan terhadap diri mereka menyebabkan banyak pihak yang menuding jari kepada pihak Institusi Pengajian Tinggi (IPT). Inovasi dalam pengajaran dan pembelajaran perlu diberi perhatian sewajarnya agar pembangunan kompetensi pelajar dijadikan sebagai agenda utama. Kajian ini telah menguji keberkesanan strategi pembelajaran pengalaman berasaskan Kitaran Pembelajaran Kolb (strategi KPK) terhadap pembangunan kompetensi dengan menggunakan kaedah eksperimen kuasi. Kajian dijalankan ke atas 145 responden yang terdiri daripada pelajar Kursus Pengantar Perakaunan Kewangan di sebuah IPTA. Responden berada dalam dua kumpulan iaitu 73 dalam kumpulan eksperimen iaitu KPK dan 72 dalam kumpulan kawalan yang mengikuti strategi pembelajaran tradisional. Pengukuran kompetensi dibuat berdasarkan pencapaian pelajar dalam kemahiran kognitif dan tingkah laku. Set ujian serta soal selidik digunakan sebagai instrumen kajian. Analisis data dilakukan dengan menggunakan ANOVA Repeated Measures dan ANOVA sehala. Hasil kajian menunjukkan kumpulan KPK memperoleh pencapaian yang lebih tinggi dalam kemahiran kognitif analitikal serta lima daripada enam dimensi kemahiran tingkah laku yang diukur. Kajian ini memberi implikasi terhadap objektif serta kaedah pengajaran dan pembelajaran kursus perakaunan di IPT. Kata kunci: Pendidikan perakaunan, model Kolb, kompetensi, pengajaran dan pembelajaran di Institusi Pendidikan Tinggi The failure of graduates to perform at expected competency level has moved the attention towards higher learning institutions. Innovation in teaching and learning has to be given a due attention so that competency development becomes the main agenda. This quasi–experimental study was conducted to test the effectiveness of a Kolb–based experiential learning strategy towards students’ competency development. A total number of 145 students were involved in this study of which 73 students were in the experimental group (Kolb Learning Cycle–KLC) and the other 72 in the control group using the traditional learning strategy. The competency measured was based on students’ achievement on the cognitive and behavioural skills. The instruments used in the study consisted of a test and a questionnaire. The data was analysed using the inferential test ANOVA Repeated Measures, one–way and two–way ANOVAs. The results showed that the treatment group obtained higher scores in the post test. The study showed that the KLC treatment was beneficial to the students’ competency development. The results of the study has implications on the learning objectives and teaching methods of accounting courses in IPT. Key words: Accounting education, Kolb’s model of learning, competency, teaching and learning in Higher Learning Institutions

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