SERVICE-LEARNING AS AN EXPERIENTIAL LEARNING STRATEGY IN ACCOUNTING EDUCATION: EVIDENCE FROM A SULAM–MSME CONSULTANCY PROJECT
DOI:
https://doi.org/10.35631/IJMOE.831071Keywords:
Accounting Education, Social Innovation, University Social Responsibility (USR), MSME Consultancy, Service-Learning, Volunteerism\Abstract
This study examines the implementation and outcomes of a consultancy-based Service-Learning Malaysia–University for Society (SULAM) model in accounting education. This paper focusing on the service-learning educational value for students and practical value for participating Micro, Small and Medium Enterprises (MSMEs). The SULAM project was embedded in the Integrated Case Study course at the Faculty of Accountancy, Universiti Teknologi MARA (UiTM), where students worked in consultancy teams with participating MSMEs through site visits, interviews, observations, and document reviews. Students diagnosed business issues relating to financial management, operations, human resources, and sales and marketing before developing and presenting practical recommendations, which were subsequently evaluated by participating entrepreneurs. The consultancy model provided students with opportunities to apply accounting and business knowledge in authentic organisational settings while developing competencies in analytical thinking, communication, teamwork, professional judgement, and consultancy. Participating MSMEs received business diagnoses and recommendations addressing identified business issues. These entrepreneurs’ evaluations indicated high satisfaction with the students’ consultancy work, with most participating entrepreneurs awarding scores exceeding 90 marks. The study demonstrates the reciprocal value of consultancy-based service-learning and presents a structured process comprising preparation, business diagnosis, consultation, recommendation, presentation, and evaluation. This structure processes may be adapted for accounting and other professionally oriented programmes. The findings provide practical insights for higher education institutions seeking to strengthen experiential learning while supporting MSME capacity development and university–community partnerships.
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