31. Integrating futures thinking through transdisciplinarity into sustainability accounting education: perspectives from Sri Lanka

Gunarathne, Nuwan; Alahakoon, Yasanthi

doi:10.3920/978-90-8686-846-9_31

Cited by 3 publications

(2 citation statements)

References 9 publications

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“…Third, this study also emphasizes that accounting educators should use a variety of TLA and assessment approaches to developing the competencies of accountants as expected by IFAC (2017) and Lawson et al (2014) that are in line with the changing expectations of the accounting profession. For instance, in emerging sub-disciplines such as sustainability accounting and reporting, accounting educators should focus on a pragmatic approach by focusing on field visits, real-life case study-based assessment methods, and guest seminars and workshops where practitioners and industry professional share their experiences in addition to using conventional classroom-based TLA (Gunarathne and Alahakoon, 2017). However, caution is needed against excessive focus on outcomes to the neglect of other development needs of students.…”

Section: Discussionmentioning

confidence: 99%

“…In another study conducted in Malaysia, Yusof et al (2017) highlight how the issue of graduate unemployment provided an impetus for upgrading accounting education targeting a future workforce in financial and business support services. Further, Gunarathne and Alahakoon (2016, 2017) explain how an accounting degree program in Sri Lanka follows novel TLA and assessments such as field studies, practical case study development, industry-based guest lectures and interactive group-based learning activities to develop transdisciplinary graduate competencies in contemporary accounting courses such as sustainability accounting.…”

Section: Literature Reviewmentioning

confidence: 99%

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Outcome-based education in accounting

Gunarathne

Senaratne

Senanayake³

2019

JEAS

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Purpose The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education frameworks on OBE. Design/methodology/approach This study follows the case study approach to the first academic accounting study program in a Sri Lankan public sector university. Primary data were collected through semi-structured interviews and secondary data through a content analysis of various relevant documents. The data were analyzed thematically using the theory of constructive alignment. Findings In accounting, the most significant imperative for the OBE stems from normative pressures. Since the accounting education frameworks have closely followed the approach suggested in constructive alignment, the normative institutionalization of professional standards in accounting supports OBE in accounting education. The OBE approach with its diverse range of teaching and learning activities and assessment methods in accounting has yielded multi-stakeholder benefits while posing some challenges in operationalization. Research limitations/implications The paper’s insights are based on a single case study in Sri Lanka and may be difficult to generalize to other countries. Originality/value This is the first empirical attempt to study the operationalization of the theory of constructive alignment of OBE in accounting for a study program.

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Section: Discussionmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%