International Journal of Academic Research in Business and Social Sciences 2017, Vol. 7, No. 6 ISSN: 2222-6990 1186 www.hrmars.com Implementation Of Outcome- Based Education (OBE) In Accounting Programme In Higher Education Rohaila Yusof Faculty of Management and Economics, Universiti Pendidikan Sultan Idris Email: rohaila @fpe.upsi.edu.my Norasmah Othman Faculty of Education, Universiti Kebangsaan Malaysia Email: lin@ukm.edu.my Norlia Mat Norwani Faculty of Management and Economics, Universiti Pendidikan Sultan Idris Email: norlia @fpe.upsi.edu.my Noor Lela Bt Ahmad Faculty of Management and Economics, Universiti Pendidikan Sultan Idris Email: noorlela@fpe.upsi.edu.my Norasibah Bt Abdul Jalil Faculty of Management and Economics, Universiti Pendidikan Sultan Idris Email: norasibah@fpe.upsi.edu.my DOI: 10.6007/IJARBSS/v7-i6/3352 URL: http://dx.doi.org/10.6007/IJARBSS/v7-i6/3352 ABSTRACT The aim of this paper is to examine the success and challenges of Outcome- based education (OBE) implementation in Accounting Degree Programmes offered by Higher Education (HE). This paper is intended for the practitioners of Higher Education including administrators, academics and those involved in curriculum implementation. The paper begins with the needs for curriculum changes in Higher Education, the rationale of choosing OBE, followed by the discussions on the issues of OBE implementation in. Definitions, evolutions and grouping of outcomes under OBE is analysed for better understandings of the underlying concepts and intentions of OBE. The implementation level of OBE is examined based on the four principles model of OBE; design down, clarity of focus, extended opportunity and high expectation. Survey of literature on OBE implementation is critically reviewed especially on related areas such as employers’ feedbacks on graduates, students’ achievement in learning outcomes and challenges in curriculum implementation. The literature survey provides information on the strength and weaknesses and critical areas for improvement of OBE implementation. Reports