Application of OBE Concept in “Fundamentals of Accounting” Course Design

Outcome-Based Education (OBE) concept was first proposed by an American scholarSpady, and has become the mainstream of teaching reform in English-speaking countries such as Britain, America and Canada. At present, OBE education mode is also widely used in the design and reform of training program in business schools all around the world. AACSB International (The Association to Advance Collegiate Schools of Business International) also requires all training programs and syllabus to be prepared in accordance with the requirements of OBE Concept in the process of professional and college certification. Therefore, OBE education concept is the inevitable trend of business schools' development in the future.