Ghazali, Mohd Izam Bin (2004) A competence based education and training (CBET) approach to the diploma in accounting programme in the polytechnics of malaysia : an investigation and evaluation. Doctoral thesis, University of Huddersfield.
Abstract

Around the world accounting practitioners and educators have been working
together to determine the objectives, content and delivery of future accounting
programmes. This project, focusing on Malaysian Polytechnics' Diploma in
Accounting programme, proposes an alternative approach to accounting education
that meets the current and future needs of Malaysia. Selected literature was
reviewed to investigate and evaluate Competence-based Education and Training
(CBET). The review considered the characteristics and implications of CBET
initiatives, and criticism of earlier and present CBET models. To determine the
appropriateness of CBET in a Malaysian context a questionnaire survey and
interviews were conducted. Past, present and future performance of graduates of
Diploma in Accounting programme were the subject of interviews with employers,
academic heads of commerce departments as well as an assistant director of
curriculum. The needs and expectations of accounting support staff were
established. The desired competences of accounting support staff and the actual
competences of accounting support staff as perceived by a variety of employers were
identified. Results indicated areas of the programme that need improvement. The
project proposes a CBET approach as an alternative to the present traditional
programme.

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