Criterion 1 – Expected Learning Outcomes
Criterion
Requirements
Quality level assessment
Result
1.1 The programme to show that the expected learning outcomes are appropriately formulated in accordance with an established learning taxonomy, are aligned to the vision and mission of the university, and are known to all stakeholders.
Operational Result
The Bachelor of Accountancy Program at St. Theresa International University has been designed with Bloom’s Revised Taxonomy as a framework for the Expected Learning Outcomes (ELOs) so that ELOs range from recall of foundational knowledge to creative synthesis and critical evaluation, which covers the higher cognitive levels. The program’s curriculum mapping documentation explicitly refers to the six domains of Bloom’s taxonomy (Remember, Understand, Apply, Analyze, Evaluate, and Create), and these are evident in the curriculum in all four years of study.
The Expected Learning Outcomes (ELOs) of the program are directly aligned with TRSU’s institutional vision: “To be a leading international university that develops graduates with excellence in knowledge, professional ethics, and global citizenship,” and the institutional mission to cultivate graduates who contribute meaningfully to national and international economic development. The accountancy program’s ELOs operationalize this vision by focusing on professional accounting competence, ethical integrity, digital literacy in accounting information systems, and cross-cultural communication skills suitable for the ASEAN business environment.
Stakeholder communication of Expected Learning Outcomes (ELOs) is conducted through multiple channels: ELOs are published in the official program handbook, displayed on the faculty website, included in all course syllabi (Course Learning Outcomes mapped to Program Learning Outcomes), presented during new student orientation sessions, shared with employers during advisory board meetings, and referenced in graduate exit surveys. Faculty are trained on ELO alignment during curriculum development workshops held annually.
Evidence:
| ID_Evidence | Name_Evidence |
| 1.1-1: Programme ELO Matrix aligned to Bloom’s Revised Taxonomy (2024) | |
| 1.1-2: TRSU Strategic Plan 2022–2026 (Vision & Mission) | |
| 1.1-3: Programme Handbook (Academic Year 2024) | |
| 1.1-4: Faculty website ELO publication record | |
| 1.1-5: New Student Orientation presentation slides (2024) |
1.2 The programme to show that the expected learning outcomes for all courses are appropriately formulated and are aligned to the expected learning outcomes of the programme.
Operational Result
The Bachelor of Accountancy Program comprises 138 credit hours organized across four academic years, including general education courses, professional core accounting courses, elective courses, and a senior project/internship component. For every course within the programme, Course Learning Outcomes (CLOs) have been developed and explicitly mapped to the Programme Learning Outcomes (PLOs) through a comprehensive curriculum matrix.
Each course syllabus (known as the Thai TQF-3 document) specifies which PLOs are addressed by the course, at what level of contribution (primary or secondary), and through what teaching/learning activities and assessment methods. The curriculum mapping ensures that all five PLOs have adequate coverage across the program and that no critical competency areas are left unaddressed. Advanced courses in Financial Reporting, Auditing, Taxation, and Accounting Information Systems serve as primary contributors to PLO achievement, while foundational courses establish prerequisite knowledge and skills.
The program conducts an annual curriculum review chaired by the program coordinator to assess CLO-PLO alignment quality, identify gaps, and update course syllabi as needed in response to changes in accounting standards (e.g., new TFRS updates from the Federation of Accounting Professions), technological developments, and stakeholder feedback.
Evidence
| ID_Evidence | Name_Evidence |
| 1.2-1 | |
| 1.2-2 | |
| …………………………………….. |
1.3 The programme to show that the expected learning outcomes consist of both generic outcomes (related to written and oral communication, problem solving, information technology, teambuilding skills, etc) and subject specific outcomes (related to knowledge and skills of the study discipline).
Operational Result
The ELOs of the Bachelor of Accountancy Program are structured to encompass both generic (transferable) outcomes and subject-specific (discipline) outcomes, in full compliance with the TQF:HEd five-domain framework and the AUN-QA requirement for a balanced outcome portfolio.
| Generic Outcomes (Transferable Skills) | Subject-Specific Outcomes (Accountancy Discipline) |
| • Written and oral communication in Thai and English • Analytical and critical thinking / problem-solving • Information technology and accounting software proficiency • Teamwork, leadership, and interpersonal skills • Ethical reasoning and professional integrity • Lifelong learning and adaptability • Cross-cultural awareness for ASEAN business contexts | • Financial accounting and reporting (TFRS/IFRS) • Auditing standards and assurance services • Taxation law and practice (Thai Revenue Code) • Management accounting and cost analysis • Accounting information systems (AIS) • Corporate governance and internal controls • Financial statement analysis and valuation |
The five PLOs of the program address generic outcomes through PLO-1 (Ethics and Professional Conduct), PLO-3 (Communication and Information Technology), and PLO-5 (Analytical Thinking and Problem Solving), while subject-specific technical competencies are addressed through PLO-2 (Accounting Knowledge and Standards) and PLO-4 (Professional Accounting Practice). This dual-domain structure ensures graduates possess both the technical expertise required by professional accounting bodies and the transferable skills demanded by employers in diverse organizational contexts.
Evidence
| ID_Evidence | Name_Evidence |
| 1.3-1 : Programme ELO Classification Framework (Generic vs. Discipline-Specific) | |
| 1.3-2: TQF:HEd Five-Domain Compliance Matrix | |
| 1.3-3: PLO-1 to PLO-5 Descriptors with Bloom’s Level Mapping | |
| 1.3-4: Graduate Attribute Policy Document – TRSU Faculty of Business |
1.4 The programme to show that the requirements of the stakeholders, especially the external stakeholders, are gathered, and that these are reflected in the expected learning outcomes.
Operational Result
St. Theresa International University’s Bachelor of Accountancy Program employs a structured and systematic process for gathering stakeholder requirements and incorporating them into the programme’s ELOs. The stakeholder engagement process is a cornerstone of the programme’s continuous quality improvement cycle and was most recently completed in Academic Year 2023–2024.
External stakeholder engagement includes: (1) annual meetings of the Programme Advisory Board, which comprises representatives from the Big Four accounting firms, listed companies in Thailand, the Stock Exchange of Thailand, the Federation of Accounting Professions (FAP), and small-to-medium enterprise (SME) accounting offices; (2) employer surveys distributed to organizations that have hired TRSU Accountancy graduates within the past three years; (3) alumni surveys conducted through the university’s annual alumni tracking system; and (4) review of competency frameworks published by the FAP, the Institute of Certified Accountants and Auditors of Thailand (ICAAT), and the International Federation of Accountants (IFAC) IAESB standards for accounting education.
Stakeholder feedback collected in 2023–2024 resulted in the following ELO revisions:
(a) strengthening of digital accounting competencies to include cloud-based accounting software (e.g., QuickBooks, Tally and Wave online Account) and data analytics tools (Excel advanced functions, Excel, and Power BI basics); (b) addition of sustainability reporting awareness as an emerging competency in response to SEC Thailand and FAP guidance on ESG disclosure; (c) enhanced emphasis on communication skills in English for international accounting contexts, reflecting employer feedback that accountancy graduates needed stronger business English proficiency; and (d) reinforcement of internal audit skills following industry demand from corporate governance functions.
Evidence
| ID_Evidence | Name_Evidence |
| 1.4-1 : Programme Advisory Board Meeting Minutes (2023, 2024) | |
| 1.4-2: Employer Survey Results and Analysis Report 2023–2024 | |
| 1.4-3: Alumni Satisfaction Survey Report 2023–2024 | |
| 1.4-4: FAP Competency Framework for Accounting Graduates 2024 | |
| 1.4-5: IFAC IAESB International Education Standards Reference | |
| 1.1-6: ELO Revision Log documenting changes based on stakeholder input |
1.5 The programme to show that the expected learning outcomes are achieved by the students by the time they graduate
Operational Result
The Bachelor of Accountancy Programme at St. Teresa International University systematically monitors, assesses, and evaluates the achievement of Programme Learning Outcomes (PLOs) to ensure that graduates attain the competencies, skills, values, and professional attributes expected upon completion of the programme.
The programme has established a comprehensive Outcome-Based Education (OBE) framework that integrates Programme Learning Outcomes (PLOs), Course Learning Outcomes (CLOs), teaching and learning activities, assessment methods, and continuous quality improvement processes. Student achievement of learning outcomes is measured through both direct and indirect assessment methods throughout the programme lifecycle.
The assessment system is designed to verify that graduates acquire competencies in accounting knowledge, professional skills, ethical responsibility, critical thinking, communication, digital literacy, and lifelong learning consistent with the Thailand Qualifications Framework (TQF), International Education Standards (IES), and industry requirements.
Direct Assessment of Programme Learning Outcomes
The programme employs multiple direct assessment methods to evaluate students’ achievement of the PLOs, including:
- Midterm and final examinations
- Case study analyses
- Individual and group projects
- Presentations and oral examinations
- Research assignments
- Accounting software applications
- Internship performance evaluations
- Capstone projects
- Comprehensive course assessments
Each course contributes to specific PLOs through a structured CLO-PLO mapping matrix. Student performance data are collected and analyzed annually to determine the extent to which the expected learning outcomes have been achieved.
The Programme Committee reviews PLO attainment reports annually and identifies areas requiring improvement through the PDCA (Plan-Do-Check-Act) quality assurance cycle.
Evidence
| ID_Evidence | Name_Evidence |
| 1.1-1 | |
| 1.1-2 | |
| …………………………………….. |
Self-Assessment
| Requirements | Result | Score |
| 1.1 The program shows that the expected learning outcomes are appropriately formulated in accordance with an established learning taxonomy, are aligned to the vision and mission of the university, and are known to all stakeholders. | / | 1 |
| 1.2 The program shows that the expected learning outcomes for all courses are appropriately formulated and are aligned to the expected learning outcomes of the programme. | / | 1 |
| 1.3 The program to show that the expected learning outcomes consist of both generic outcomes and subject-specific outcomes. | / | 1 |
| 1.4 The program to show that the requirements of the stakeholders, especially the external stakeholders, are gathered and that these are reflected in the expected learning outcomes. | / | 1 |
| 1.5 The programme to show that the expected learning outcomes are achieved by the students by the time they graduate | / | 1 |
| Overall | 5 | |