Areekkuzhiyil, Santhosh. (2009). Effectiveness of Competency Based Instruction in the attainment of Mastery Level Learning in Accountancy among Higher Secondary School Students. Unpublished. Ph.D., Education. University of Calicut.

      1. To identify the major competencies to be mastered by students in accountancy at higher secondary level. 2. To identify the sub competencies to be acquired by the students for the mastery of each of the competencies in Accountancy 3. To develop competency based instructional modules for mastery of selected competencies in accountancy. 4. To  study the effectiveness of the competency based instruction (CBI) and  conventional method of teaching (CMT) in the mastery of competencies in accountancy. 5.    To study the effect of the competency based approach to teaching accountancy on the self esteem of the students. 6. To study whether the competency based approach to teaching accountancy influence the attitude of the students towards accountancy. 

    1. There is no significant difference between the effectiveness of Competency Based Instruction (CBI) and  Conventional Method of teaching (CMT) in the attainment of mastery of competencies in accountancy. 2. There is no significant difference between the effectiveness of Competency Based Instruction (CBI) and  Conventional Method of teaching (CMT) in the attainment of mastery of cognitive competencies in accountancy. 3. There is no significant difference between the effectiveness of Competency Based Instruction (CBI) and  Conventional Method of teaching (CMT) in the attainment of mastery of performance competencies in accountancy. 4. There is no significant difference between the percentage of masters of competencies in accountancy among the students who learned accountancy under Competency Based Instruction (CBI) and Conventional Method of teaching (CMT). 5. There is no significant difference between the percentage of masters of cognitive competencies in accountancy among the students who learned accountancy under Competency Based Instruction (CBI) and Conventional Method of teaching (CMT). 6. There is no significant difference between the percentage of masters of performance competencies in accountancy among the students who learned accountancy under Competency Based Instruction (CBI) and Conventional Method of teaching (CMT). 7. There is no significant gender difference in respect of mastery of competencies in accountancy. 8. The Competency Based Instruction (CBI) has no significant impact on the attitude of students towards accountancy. 9. The Competency Based Instruction (CBI) has no significant impact on the self esteem of students. 

Multi stage sampling technique-In the first level one district was select using convenient sampling techniques. From this districts the list of higher secondary schools with similar academic environment were identified. From among these schools four schools were selected in the second stage. The sample consists of 240 students of higher secondary school commerce classes.

i. Prerequisite Test (Entry Behaviour Test) in Accountancy. ii. Competency Based Instructional Modules (Developed by the Investigator)

iii. Learning activities for Conventional Method of Teaching (Adopted from Higher Secondary School teachers’ Sourcebook published by SCERT, Kerala) iii. Criterion Referenced Achievement Test in Accountancy (Developed by the Investigator). iv. Self Esteem Inventory v. Accountancy Attitude Scale (Developed by the Investigator)

Developmental cum Experimental design has been used. The competencies in accountancy to be mastered by the students were identified and modules for imparting Competency Based Instruction were developed. For experimentation Non-randomised Control Group, Pretest Posttest’ design was used.

Content Analysis, Development of modules and statistical techniques like percentages, averages, test of significance of difference between means, test of significance of difference between percentages 

(i) The present study identified 56 competencies and 226 subcompetencies from the eleven areas in accountancy at higher secondary level. The competencies involve both cognitive and performance competencies. (ii) The Competency Based Instruction (CBI) is more effective than the Conventional Method of Teaching (CMT) in the mastery of competencies in accountancy among the higher secondary school students. 

Teachers are not focusing on the competencies to be developed in students while teaching different areas. Hence authorities may prepare source books and other learning materials to ensure the mastery of desired competencies by all learners.

            Laying down well defined levels of learning, strategies to attain that level and learning materials to master the competencies will introduce a sense of direction and greater element of accountability in the system. It is often pointed out that neither teachers nor students and as a consequence, nor parents and educational planners seem to know where they are and where they ought to be. This situation can be effectively overcome by implementing a competency based system of education.

Without clearly defined criteria for measuring students’ progress, it is not surprising that the teachers lose sight of their goals. So the traditional measure of student progress should be substituted with the measure of actual attainment of competencies.

            A profession in any field, especially in the business field demand a lot of skills and competencies.  Competency based instruction is the only way to ensure the development of these skills and competencies among the students who are the potential work force. The strategy adopted in the study can be adopted to impart business and accountancy education and there by to develop a more refined professionals. 

Keyword(s): Competency Based Instruction, Accountancy, Commerce Education, Higher Secondary School Students