Guidance to Support the Implementation of a Learning Outcomes Approach

Jan 14, 2016 | Guidance & Support Tools

In response to comments received by IFAC member bodies, the IAESB has developed a suite of guidance material to support the implementation of a learning outcomes approach by those responsible for Initial Professional Development (IPD) professional accounting education programs, Continuing Professional Development (CPD) programs, and the development of professional competence through practical experience.

In drafting the International Education Standards™ (IES™), consideration was given to the progression of learning and development theory and practice, which increasingly recognizes that learning is most effective when it focuses on the demonstrated achievement of learning outcomes by an individual through the learning process.  Highly effective learning is instrumental to the development of competent professional accountants.

Recognizing the need for broad global applicability, the suite of guidance is not intended to provide a ”how-to” guide but rather provide several sources of support ranging from guiding principles to detailed examples.  The suite of guidance, which is most effective when read together, consists of the following:

  • Value Statement;
  • Guiding Principles;
  • Illustrative Examples; and
  • Staff-generated Questions and Answers
Overview of Support Material to Implement a Learning Outcome Approach


The Value of Implementing a Learning Outcomes Approach


Guiding Principles for Implementing a Learning Outcomes Approach


Implementing a Learning Outcome Approach Based on the International Education Standards


Illustrative Example: Designing Curricula and Learning Outcomes for Qualification that Cater to Business Needs


Illustrative Example: Setting and Marking Examination in a Professional Accounting Education Program


Illustrative Example: Mapping an Existing Curriculum to Prescribed Learning Outcomes in IES


Illustrative Example: Designing a Higher Education Program to Contribute to a Professional Accounting Qualification


Illustrative Example: Addressing Governance Structure in Implementing a Learning Outcomes-Based Curriculum


Illustrative Example: A Mentored Workplace-Based Learning Experience Program for Aspiring Professional Accountants



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