DISTRIBUTING THE RESPONSIBILITIES OF LEARNING OUTCOME STANDARDS TO THE SPECIFICCOURSES ACCORDING TO THE ENTREPRENEURS’ PERSPECTIVES OF CERTIFIED ACCOUNTING PRACTICE: A CASE STUDY OF BACHELOR’S DEGREE OF TECHNOLOGY IN ACCOUNTING PROGRAM (THE 2020 RE-MODIFIED VERSION) INSTITUTE OF VOCATIONAL EDUCATION NORTHERN (REGION 2) OFFICE OF VOCATIONAL EDUCATION COMMISSION

Abstract

The major purposes of this study were to investigate the undergraduate level standards of learning outcomes based on the B.E. 2560 Thai Qualifications Framework for Higher Education (TQF: H. Ed), and to identify both major and minor responsibilities in preparation of curriculum mapping in the specific course component. The research sample consisted of 146 personnel working in 146 certified accounting offices throughout the country. The employed research tool was a questionnaire that was developed according to the specifications determined by the B.E. 2560 Thai Qualifications Framework for Higher Education (TQF: H. Ed) which comprised six aspects.

The research findings revealed that, based on the respondents’ perspectives in order to determine the major responsibilities in preparation of curriculum mapping, the items could be ranked based on rating means of the highest to high levels from top to bottom as follows: (1) being able to communicate with various groups of people; (2) having knowledge and understanding of important theoretical and practical principles; (3) being self-disciplined and punctual; (4) having computer skills applicable for working purposes; (5) having good commands in implementing basic electronic and technological devices; (6) having good critical thinking skills; (7) being able to apply modern information technology and communications skills; (8) being able to perform actual work in in real-time workplaces; (9) having good academic and professional code of ethics; (10) having good virtues, morality, public-mindedness and honesty; and (11) having creative problem-solving skills on personal and public situations. On the other hand, the respondents’ perspectives on the minor responsibilities in preparation of curriculum mapping could be ranked based on rating means of the moderate level from top to bottom as follows: (1) having knowledge of the methods of using technological devices; (2) being able to retrieve and seek technological information; (3) being able to integrate learning with working performances; (4) being able to apply knowledge and skills in one’s field of study for problem solving in real-time work performance; (5) being able to think, analyze and solve technological problems systematically; (6) being able to apply calculating and technological devices for technology-related career developments; and (7) recognizing one’s own roles and duty and having responsibility in work performance.