Purpose: Outcome based curriculum one of the fastest implementing curriculum approach in the field of curriculum development process all over the world today. The purpose of this study is to examine the factors affect the intention to use SOLO taxonomy in the development of outcome based curriculum model in the secondary level school education. Method: This study applied SOLO Taxonomy model and input-process-outcome model to develop the conceptual framework for the study. Data is collected through questionnaires filled Accounting teachers in secondary schools, Accounting lecturers, academic staff of Ministry of Education and senior lecturers worked in curriculum development workshops in National Institute in Education (NIE) in Sri Lanka. Findings: It is found that there is a positive, strong and significant relationship between curriculum development inputs and outcome based curriculum development decision making process. Furthermore, there is a moderating effect of age, teaching experience and experience in curriculum development process on the relationship between curriculum development inputs and outcome based curriculum development decision making process. Value: The study addresses the need for curriculum decision making process. The study contributes to the curriculum policy making process. Findings of the study provide necessary guidance for curriculum policy makers and the policy makers in the general education field. Moreover, findings of this study contribute to the area of curriculum development that was beneficial to arrive at the proper decision making in constructing our own curriculum. Finally, the guidelines of this study will fulfill the requirement of the secondary school curriculum development program. Article visualizations
