مقاله انگلیسی تفکر انتقادی در آموزش حسابداری
Highlights
Abstract
Keywords
1. Introduction
2. Critical thinking stakeholder expectations, definitions, and learning objectives
3. Student learning experiences for critical thinking
4. Cognitive models and critical thinking
5. Cognitive development
6. Reflective judgment model
7. Obstacles to critical thinking development
8. Final thoughts
Acknowledgements
Funding
References
Abstract
For many years, accounting education research has highlighted the need for students to develop stronger critical thinking skills. This need has become even more imperative as the accounting profession continues to transition, and entry-level accountants are expected to demonstrate stronger critical thinking skills earlier in their careers. In this paper, we revisit the higher education literature to identify key recommendations for accounting education to simultaneously develop desired critical thinking skills and accounting technical knowledge. Based on existing research in higher education, we recommend that accounting educators apply a model of cognitive development—the reflective judgment model—to better understand students’ thinking and to design and employ more effective learning activities. To encourage adoption of this approach, we summarize existing accounting education recommendations for improved critical thinking education. Although we believe that these recommendations are beneficial, we recognize that only limited accounting education research supports the ideas presented here. Accordingly, we propose calls to action for additional research in this area. Our students need for us to identify and adopt educational practices to generate graduates who have the critical thinking skills required by our rapidly-changing profession. To meet this need, researchers should actively engage in activities to fill the gap in empirical data about the development of students’ critical thinking skills throughout the accounting curriculum. Also, accounting departments and faculty need to support both educational research and improved learning design.
1. Introduction
There have been repeated calls for greater critical thinking ability among accounting graduates, and current changes in the profession require strong critical thinking earlier in an accountant’s career (e.g., Gupta & Marshall, 2010). Despite these repeated calls, Pincus et al. (2017) point out that little educational progress has been made. To encourage and assist in a greater focus on critical thinking, professional organizations are providing competency frameworks and critical thinking resources (discussed below). Nevertheless, a continuing question is whether educational efforts are sufficient to meet the needs of students and the profession. Moreover, questions have arisen about whether critical thinking can be taught and about the effectiveness of education efforts (e.g., Rebele & St. Pierre, 2019).