Section 4 Performance Results Based on Quality Criteria (Criterion 2 – Programme Structure and Content)

Criterion 2 – Programme Structure and Content

Criterion

Requirements

Quality level assessment

Result

2.1 The specifications of the programme and all its courses are shown to be comprehensive and up-to-date and made available and communicated to all stakeholders.

Operational Results

The Bachelor of Accountancy (B.Acc.) Programme at St. Teresa International University maintains comprehensive, current, and transparent programme and course specifications to ensure that all stakeholders have a clear understanding of the programme’s objectives, curriculum structure, learning outcomes, and academic requirements. The programme recognizes that accurate and accessible information is essential for informed decision-making, effective learning, and continuous quality enhancement.

Comprehensive Programme and Course Specifications:

The programme specifications comprehensively describe all essential aspects of the Bachelor of Accountancy programme, including:

Programme vision, mission, and educational philosophy;
Expected Learning Outcomes (ELOs) aligned with the Thai Qualifications Framework (TQF), professional accounting standards, and international competencies;
Curriculum structure and study plans;
Admission and graduation requirements;
Credit requirements and curriculum mapping;
Language of instruction;
Teaching and learning strategies;
Assessment and evaluation methods;
Internship and cooperative education requirements;
Career pathways and professional opportunities for graduates; and
Opportunities for professional certifications and lifelong learning.

Similarly, each course specification contains detailed information regarding:

Course descriptions and objectives;
Course learning outcomes (CLOs) and their alignment with programme ELOs;
Weekly teaching and learning plans;
Teaching methodologies and learning activities;
Assessment strategies and grading criteria;
Learning resources and reference materials;
Required prerequisites and co-requisites; and
Student workload and independent learning expectations.

The programme ensures that the Expected Learning Outcomes are translated and embedded into individual course objectives and learning modules. Each course explicitly demonstrates its contribution to the achievement of programme-level outcomes through curriculum mapping. The curriculum places strong emphasis on professional accounting competencies, ethical practices, analytical and critical thinking skills, digital literacy, communication skills, and the application of International Financial Reporting Standards (IFRS) and global accounting practices, thereby preparing graduates to meet both local and international professional requirements.

Review and Updating Process

To ensure currency and relevance, programme specifications are reviewed annually by the Curriculum Committee in collaboration with programme administrators and academic staff. The review process considers:

Changes in national higher education policies and regulations;
Requirements of the Thailand Qualification Framework (TQF);
Developments in accounting standards, taxation laws, and auditing regulations;
International trends in accounting education;
Technological advancements and digital transformation in the accounting profession;
Benchmarking with leading national and international accounting programmes; and
Feedback from stakeholders, including students, alumni, employers, professional bodies, and industry partners.

Course specifications are prepared and updated by course coordinators prior to the commencement of each academic year and whenever significant changes occur in professional standards or industry requirements. The programme’s quality assurance system requires course coordinators to review course contents, teaching strategies, learning materials, and assessment methods to ensure continued alignment with programme learning outcomes and stakeholder expectations.

The curriculum also incorporates experiential learning components, including internships, field studies, case analyses, and industry projects, to ensure that programme specifications remain relevant to contemporary professional practices and labour market demands.

Accessibility and Communication to Stakeholders

The Bachelor of Accountancy programme is committed to transparency and effective dissemination of programme information. Programme and course specifications are made available through multiple communication channels to ensure accessibility for all stakeholders.

The information is disseminated through:

University Website (in both English and Thai);
Faculty and Programme webpages;
Student Handbook;
Programme Brochure and Prospectus;
Learning Management System (LMS);
Course syllabi and course files;
Orientation programmes for new students;
Academic advising sessions;
Faculty meetings and departmental briefings;
Parent meetings and open-house activities;
Employer engagement sessions and internship orientations; and
Alumni and industry networking activities.

The university website is designed to be user-friendly and easily navigable, enabling prospective students, current students, parents, employers, and accrediting bodies to access accurate and updated programme information at any time.

Communication and Stakeholder Engagement

The programme adopts a systematic approach to communicating programme information and receiving stakeholder feedback. Information regarding curriculum revisions, new courses, programme requirements, and academic regulations is communicated through:

Official university announcements;
Email communications;
LMS notifications;
Social media platforms;
Student and faculty meetings;
Programme advisory committee meetings; and
Industry consultation sessions.

Stakeholder engagement mechanisms, including surveys, focus group discussions, employer consultations, alumni feedback sessions, and graduate tracer studies, provide valuable input regarding the clarity, accessibility, and relevance of programme information. Feedback from these stakeholders is systematically analysed and used to improve programme and course specifications.

Evidence of Effectiveness

Evidence indicates that stakeholders demonstrate a high level of satisfaction with the accessibility, comprehensiveness, and clarity of programme information. Students report that programme specifications and course information effectively support academic planning and learning. Employers and alumni confirm that the programme’s stated learning outcomes and curriculum accurately reflect industry requirements and professional expectations.

The systematic review, regular updating process, and multiple communication channels ensure that the Bachelor of Accountancy Programme maintains comprehensive, current, and stakeholder-oriented programme and course specifications that support transparency, quality assurance, and continuous improvement in accordance with the principles of AUN-QA Version 4.0.

Evidence

ID_Evidence	Name_Evidence
2.1-1
2.1-2
……………………………………..

2.2 The design of the curriculum is shown to be constructively aligned with achieving the expected learning outcomes.

Operational Result

The Bachelor of Accountancy (B.Acc.) Programme at St. Teresa International University adopts the principles of constructive alignment in designing and implementing its curriculum to ensure that all graduates achieve the programme’s Expected Learning Outcomes (ELOs). The curriculum is systematically designed so that programme learning outcomes, course learning outcomes, teaching and learning activities, and assessment methods are coherently aligned and mutually reinforce one another.

Alignment of Curriculum with Programme Expected Learning Outcomes

The programme’s Expected Learning Outcomes (ELOs) are formulated based on:

The mission and vision of the university and faculty;
The Thailand Qualifications Framework for Higher Education (TQF);
Requirements of the accounting profession and relevant professional bodies;
Expectations of employers and industry stakeholders;
International accounting education standards and practices;
Benchmarking with leading national and international accounting programmes; and
Feedback from students, alumni, and other stakeholders.

The curriculum is designed to ensure that each ELO is progressively developed and achieved throughout the four-year programme. The programme outcomes encompass knowledge, professional competencies, cognitive and analytical skills, ethical and professional values, communication abilities, digital literacy, leadership, teamwork, and lifelong learning capabilities.

Curriculum Mapping and Constructive Alignment

A comprehensive curriculum mapping process is employed to demonstrate the relationship between programme ELOs and individual courses. Each course specifies Course Learning Outcomes (CLOs) that directly contribute to one or more programme ELOs. The curriculum map identifies the level at which each outcome is:

Introduced (I);
Reinforced (R); and
Mastered (M).

This progressive approach ensures that students develop competencies systematically from foundational knowledge to advanced professional applications.

The curriculum is organized into:

General Education Courses;
Business Foundation Courses;
Core Accounting Courses;
Specialized Accounting Electives;
Internship and Cooperative Education Components; and
Capstone and Integrative Learning Experiences.

The sequencing of courses enables students to acquire fundamental concepts before progressing to more advanced and complex accounting subjects, thereby supporting the gradual achievement of programme learning outcomes.

Alignment of Teaching and Learning Strategies

Teaching and learning activities are intentionally designed to support the attainment of the programme ELOs and corresponding course learning outcomes. The programme adopts student-centred and outcome-based educational approaches, incorporating diverse teaching methodologies such as:

Interactive lectures and tutorials;
Case-based learning;
Problem-based learning;
Project-based learning;
Group discussions and collaborative learning;
Simulations and practical exercises;
Accounting software applications;
Industry projects and field studies;
Independent learning activities;
Research assignments and presentations; and
Internship and experiential learning opportunities.

The programme places particular emphasis on integrating theoretical knowledge with practical application to prepare graduates for professional accounting practice. Students are provided with opportunities to apply accounting concepts, analytical skills, and ethical reasoning in authentic and real-world business situations.

Alignment of Assessment Methods

Assessment strategies are also constructively aligned with the intended learning outcomes. Both formative and summative assessments are employed to measure students’ achievement of course and programme outcomes. Assessment methods include:

Written examinations;
Quizzes and assignments;
Case analyses and problem-solving exercises;
Individual and group projects;
Oral presentations;
Research reports;
Practical accounting exercises;
Internship evaluations;
Portfolio assessments; and
Capstone projects.

Assessment rubrics and performance criteria are developed to ensure that evaluations accurately measure the intended competencies and provide meaningful feedback for student improvement. The programme regularly reviews assessment methods to ensure their validity, reliability, and alignment with learning outcomes.

Integration of Professional Competencies

The curriculum design integrates competencies required by the accounting profession and emerging industry demands. In addition to technical accounting knowledge, the curriculum emphasizes:

Professional ethics and integrity;
Critical and analytical thinking;
Communication and interpersonal skills;
Information technology and digital competencies;
Leadership and teamwork;
Entrepreneurial thinking;
Sustainability and social responsibility; and
Lifelong learning and professional development.

The curriculum also incorporates contemporary developments in accounting, including international financial reporting standards, taxation updates, data analytics, digital accounting systems, and business sustainability practices to ensure graduates remain relevant in a rapidly changing professional environment.

Experiential and Work-Integrated Learning

To strengthen the achievement of programme outcomes, the curriculum includes experiential learning opportunities such as:

Internship and cooperative education programmes;
Industry projects and case competitions;
Professional seminars and workshops;
Community engagement activities; and
Exposure to real business and accounting environments

These activities enable students to integrate knowledge, skills, and professional attitudes acquired throughout the programme and demonstrate their competencies in authentic settings.

Review and Continuous Improvement

The curriculum design is periodically reviewed through the programme’s quality assurance processes. The Curriculum Committee, faculty members, industry representatives, alumni, and other stakeholders evaluate the effectiveness of the curriculum in achieving the Expected Learning Outcomes.

Evidence used in curriculum review includes:

Course evaluation reports;
Assessment data and student performance;
Graduate tracer studies;
Employer satisfaction surveys;
Alumni feedback;
Internship evaluations;
External examiner reports; and
Benchmarking with peer institutions.

…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Evidence

ID_Evidence	Name_Evidence
2.2-1
2.2-2
……………………………………..

2.3 The design of the curriculum is shown to include feedback from stakeholders, especially external stakeholders.

Operational Result

Operational Results

The Bachelor of Accountancy (B.Acc.) Programme at St. Teresa International University adopts a participatory and stakeholder-driven approach in curriculum design and review to ensure that the programme remains relevant, responsive, and aligned with the needs of the accounting profession and society. The programme recognizes that continuous engagement with both internal and external stakeholders is essential for maintaining curriculum quality and ensuring that graduates possess the competencies required by the labour market and professional standards.

Stakeholder Involvement in Curriculum Design

The programme systematically collects and utilizes feedback from a wide range of stakeholders during curriculum development, revision, and periodic review processes. The key stakeholders involved include:

Internal Stakeholders

Current students;
Academic staff and course coordinators;
Programme administrators;
University management;
Support staff and academic advisors.

External Stakeholders

Employers and industry partners;
Alumni;
Professional accountants and practitioners;
Representatives from accounting and auditing firms;
Government agencies and regulatory bodies;
Professional organizations and accreditation agencies;
Internship supervisors and cooperative education partners;
Community representatives and business organizations.

The curriculum review process is coordinated by the Curriculum Committee and Faculty Academic Committee, which regularly examine stakeholder feedback and recommendations to ensure that the curriculum remains current and relevant to the rapidly changing business and accounting environment.

Mechanisms for Gathering Stakeholder Feedback

The programme utilizes various mechanisms to obtain stakeholder input, including:

Employer satisfaction surveys;
Graduate tracer studies;
Alumni surveys and focus group discussions;
Industry consultation meetings;
Internship and cooperative education evaluations;
Programme advisory committee meetings;
Student course evaluations;
Exit surveys of graduating students;
Informal consultations with professional practitioners and industry experts;
Benchmarking with national and international accounting programmes.

The information collected is systematically analysed and discussed during curriculum review meetings, and recommendations are incorporated into curriculum enhancement initiatives.

Use of Employer Feedback in Curriculum Design

The programme places particular emphasis on obtaining feedback from employers, as they represent one of the most important external stakeholders and are direct users of programme graduates. Employer feedback provides valuable insights regarding graduates’ competencies, employability skills, professional behaviour, and industry expectations.

The employer satisfaction survey for 2025 indicated high levels of contentment with graduates’ ethics (avg. 4.60 out of 5.00), professional knowledge (avg. 3.80 out of 5.00), and intellectual abilities (Avg. 3.80 out of 5.00); Interpersonal skills and
responsibilities (avg. 4.40 out of 5.00), / Numerical analysis skills in using media and technology (avg. 4.60 out of 5.00). The Summary of satisfaction with the attributes of graduates of the Faculty of Business Administration, Bachelor of Accounting program: The average score is 4.20 out of 5, which is considered a high level of satisfaction.

According to the Summary of the Satisfaction Assessment Results of Graduate Employers regarding the Quality of Graduates according to the National Qualifications Framework for Higher Education and the Desired Attributes of Graduates of St. Teresa International University, Faculty of Business Administration, Bachelor of Accountancy Programme, Academic Year 2025, Knowledgeable Person The level of satisfaction towards graduates of St. Theresa International University in terms of their knowledge and well-roundedness is expressed through an overall average score of 4.00 out of 5.00; Creativity (Innovative) an overall average score of 3.60 out of 5.00 and A strong citizen 4.40 Out of 5.00

employers reported an overall average satisfaction score of 4.06 out of 5.00, representing a high level of satisfaction with the quality and competencies of programme graduates.

The assessment covered three major areas:

Knowledge and Professional Competencies
- Accounting knowledge and technical competencies;
- Ability to apply accounting principles and standards;
- Analytical and problem-solving skills;
- Ability to use accounting software and digital technologies.
Intellectual and Interpersonal Skills
- Critical thinking and decision-making abilities;
- Communication skills;
- Teamwork and leadership;
- Adaptability and lifelong learning skills.
Ethics and Desired Graduate Attributes
- Professional ethics and integrity;
- Responsibility and discipline;
- Social responsibility and professionalism;
- Positive attitudes and work commitment.

The high satisfaction score demonstrates that graduates generally possess the competencies expected by employers and that the curriculum is effectively aligned with labour market needs.

Curriculum Improvements Based on Stakeholder Feedback

Feedback from employers and other external stakeholders has resulted in several curriculum improvements and enhancements, including:

Strengthening the integration of digital accounting systems and accounting software applications;
Increasing the use of case studies and practical business simulations;
Enhancing courses related to taxation, auditing, and international accounting standards;
Incorporating data analytics and information technology competencies into accounting courses;
Expanding internship and experiential learning opportunities;
Strengthening communication, leadership, and teamwork activities;
Integrating ethics, sustainability, and corporate governance topics throughout the curriculum;
Increasing industry engagement through guest lectures and professional seminars.

Feedback from alumni also indicated the importance of practical skills and workplace readiness, leading to the inclusion of additional professional development activities and experiential learning components.

Industry and Professional Engagement

The programme maintains close collaboration with industry and professional partners through:

Internship placements and supervision;
Guest lectures by practitioners;
Industry advisory consultations;
Professional seminars and workshops;
Collaborative projects and field visits;
Networking activities with accounting firms and business organizations.

These collaborations enable the programme to monitor changes in the accounting profession and ensure that curriculum content reflects current industry practices, emerging technologies, and professional requirements.

Continuous Quality Improvement Process

Stakeholder feedback is incorporated into the programme’s continuous quality improvement (CQI) cycle through the following process:

Collection of stakeholder feedback and performance data;
Analysis and identification of strengths and areas for improvement;
Discussion and recommendations by the Curriculum Committee;
Revision of curriculum structure, course content, and learning activities;
Implementation of improvements;
Monitoring and evaluation of the effectiveness of changes.

The programme ensures that curriculum revisions are evidence-based and responsive to stakeholder expectations while maintaining alignment with the Expected Learning Outcomes (ELOs), the Thailand Qualifications Framework (TQF), and professional accounting standards.

Evidence of Effectiveness

The systematic involvement of internal and external stakeholders in curriculum design and review, together with the high employer satisfaction rating of 4.06 out of 5.00, demonstrates that the Bachelor of Accountancy Programme effectively utilizes stakeholder feedback to maintain curriculum relevance and quality.

The programme’s continuous engagement with employers, alumni, industry partners, and professional bodies ensures that the curriculum remains dynamic, responsive to changing industry needs, and capable of producing graduates who possess the knowledge, skills, and professional attributes required by the accounting profession and society. Consequently, the curriculum design process reflects a strong commitment to stakeholder engagement, evidence-based decision-making, and continuous quality improvement in accordance with the principles of AUN-QA.

Evidence

ID_Evidence	Name_Evidence
2.3-1
2.3-2
……………………………………..

2.4 The contribution made by each course in achieving the expected learning outcomes is shown to be clear.

Operational Result:

The Bachelor of Accountancy (B.Acc.) Programme at St. Teresa International University adopts an Outcome-Based Education (OBE) approach to ensure that every course contributes systematically and transparently to the achievement of the programme’s Expected Learning Outcomes (ELOs). The programme has established a comprehensive curriculum mapping system that clearly demonstrates the alignment and progression among Programme Learning Outcomes (PLOs), Year Learning Outcomes (YLOs), Course Learning Outcomes (CLOs), teaching and learning activities, and assessment methods.

The programme recognizes that effective achievement of the ELOs requires a well-structured curriculum in which each course has a clearly defined role and contributes progressively to students’ knowledge, skills, and professional competencies.

Alignment of ELOs, PLOs, YLOs, and CLOs
The programme’s curriculum design follows a hierarchical alignment

Expected Learning Outcomes (ELOs)
↓
Programme Learning Outcomes (PLOs)
↓
Year Learning Outcomes (YLOs)
↓
Course Learning Outcomes (CLOs)
↓
Teaching, Learning, and Assessment Activities

framework:……………………………………………………………………………………………………………………………………………………………….

Evidence

ID_Evidence	Name_Evidence
2.4-1
2.4-2
……………………………………..

2.5 The curriculum to show that all its courses are logically structured, properly sequenced (progression from basic to intermediate to specialised courses), and are integrated.

Operational Result

Evidence

ID_Evidence	Name_Evidence
2.5-1
2.5-2
……………………………………..

2.6 The curriculum to have option(s) for students to pursue major and/or minor specialisations.

Operational Result

Evidence

ID_Evidence	Name_Evidence
2.6-1
2.6-2
……………………………………..

2.7 The programme to show that its curriculum is reviewed periodically following an established procedure and that it remains up-to-date and relevant to industry.

Operational Result

Evidence

ID_Evidence	Name_Evidence
2.7-1
2.7-2
……………………………………..

Self-Assessment

Requirements	Result	Score
2.1 The specifications of the programme and all its courses are shown to be comprehensive, up-to-date, and made available and communicated to all stakeholders.	/	1
2.4 The contribution made by each course in achieving the expected learning outcomes is shown to be clear.	/	1
2.2 The design of the curriculum is shown to be constructively aligned with achieving the expected learning outcomes.	/	1
2.3 The design of the curriculum is shown to include feedback from stakeholders, especially external stakeholders.	/	1
2.5 The curriculum to show that all its courses are logically structured, properly sequenced and integrated.	/	1
2.6 The curriculum to have option(s) for students to pursue major and/or minor specialisations.	/	1
2.7 The programme to show that its curriculum is reviewed periodically following an established procedure and that it remains up-to-date and relevant to industry.	/	1
Overall		5