Critical thinking in accounting education: processes, skills and applications
TL;DR: In this article, the authors discuss how to apply critical thinking skills in an accounting environment and how to teach such skills as efficiently as possible, and provide examples of such skills in the classroom.
Abstract: Explains that many prestigious bodies, including the American Assembly of Collegiate Schools of Business and the Accounting Change Commission, have asked accounting educators to improve their students’ critical thinking skills Suggests that the literature contains few examples of how to apply such skills in an accounting environment and how to teach such skills as efficiently as possible Explains and provides examples of such critical thinking skills Shows how to incorporate such skills in the classroom
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TL;DR: The South African Institute of Chartered Accountants (SAICA) as mentioned in this paper have published a study to determine training officers' perceptions of the knowledge and skills requirements of entry-level trainee accountants.
Abstract: Changes in business environments have challenged the competencies (technical knowledge, skills and attitudes) of professional accountants. Accounting professions have responded by developing competency frameworks. In 2008, the South African Institute of Chartered Accountants (SAICA) issued a draft competency framework encapsulating a broad range of knowledge, skills and attributes. The objective of the study reported on here was to determine training officers’ perceptions of the knowledge and skills requirements of entry‐level trainee accountants. SAICA could consider the findings of this study in the finalisation of its competency framework. The study reveals that nearly three‐quarters of all the topics in the current prescribed SAICA syllabus are considered to make at least an important contribution to the knowledge requirements of entry‐level trainee accountants. Although more than half the management accounting topics prescribed in the SAICA syllabus are perceived as being only reasonably important, further statistical analysis revealed that TOPP (training outside public practice) training officers disagreed significantly with their TIPP (training inside public practice) counterparts on the importance of management accounting topics and perceived them to be at least important. Except for specialised topics, all other topics covering the remaining core subjects (Financial Accounting, Financial Management, Taxation and Auditing) were perceived to be important or even more than important by the respondents. The study demonstrates that there is a movement towards an expanded set of competencies beyond the technical knowledge typically taught to prospective CAs, and that there is evidence of a need for today’s entry‐level trainee accountants to receive training in communication, analytical, interpersonal and computer skills.
73 citations
TL;DR: In this article, the impact of critical thinking on the academic performance of executive Master of Business Administration (MBA) students was analyzed using multivariate analysis of variance (MANOVA) and the critical thinking variable was measured using the Watson Glaser Critical Thinking Appraisal (WGCTA) test.
73 citations
TL;DR: In this paper, the authors examined the effectiveness of collaboration of Jigsaw and problem-based learning (PBL) model in developing students' critical thinking skills using pre-experimental one group pretest-posttest.
Abstract: This research aimed at examining the effectiveness of collaboration of Jigsaw and problem-based learning (PBL) model in developing students’ critical thinking skills. This research exerted an experimental design using pre-experimental one group pretest-posttest. The implementation of such model collaboration was carried out in SMK Batik 1 Surakarta, Central Java, Indonesia by engaging 37 accounting students of class XI. Before and after the implementation of the twomodel collaboration, the students were given the tests of critical thinking skills which were set in the same composition. The research data were in the form of pretest and posttest scores which were analyzed by examining t-test and gain score whose calculation was assisted by SPSS 23 program. The result indicated that there was a difference between the pretest score and the posttest score with the significance level of 0,000 < 0,05. The average of pretest and posttest scores respectively referred to 48,44 and 68,93. Accordingly, the implementation of collaboration of Jigsaw and problem-based learning (PBL) model was effective in developing students’ critical thinking skills. From this research finding, there was an impediment of time limitation in enacting the collaboration of the two models. This constraint happened while presenting the result of group discussion.
64 citations
Cites background from "Critical thinking in accounting edu..."
...Accounting learning taught by critical thinking can be a provision for them when working in the business world (Reinstein & Bayou, 1997)....
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TL;DR: In this paper, the authors investigated the efficiency of accounting education in 45 public universities in Turkey by using Data Envelopment Analysis [DEA] and the result of the Selection Exam for Public Personnel [SEPP] to measure efficiency in accounting education.
52 citations
TL;DR: In this paper, the authors investigate the manner in which SAICAaccredited South African universities offer and teach pervasive skills, and attempt to determine whether heads of departments have identified the teaching of these skills as being the responsibility of the university, or not.
Abstract: Professional accountants need to retain and maintain a broad skills set. In response to this need, the South African Institute of Chartered Accountants (SAICA) emphasises the mastering of pervasive skills in its competency framework and expects South African universities offering its accredited programmes to produce graduates able to demonstrate such skills at acceptable levels of competence upon entry into the workplace. This study investigates the manner in which SAICAaccredited South African universities offer and teach pervasive skills, and attempts to determine whether heads of departments have identified the teaching of these skills as being the responsibility of the university, or not. These views were solicited through an e-mailed questionnaire. The study found that although the development of pervasive skills is an outcome largely included in these accredited undergraduate programmes, their presentation and integration into the courses vary considerably, and more integration of pervasive skills into course majors should be considered. Teaching methods and practices followed by the universities show significant diversity, and this result corresponds with those reported elsewhere in the literature. It is a concern that there is only limited use of research-based projects in these undergraduate programmes. An interesting finding of the study was that heads of departments perceive the acquisition of some pervasive skills to be best achieved in the real-world, practical workplace, rather than in the theoretical confines of the universities’ lectures and tutorials. Key words : pervasive skills, generic skills, South African chartered accountants, competency framework, teaching methods, teaching practices, learning, assessment, research projects, employability
46 citations
Cites methods from "Critical thinking in accounting edu..."
...Intellectually challenging assignments, interactive assignments and case studies are used to develop the critical thinking and problem-solving skills of accounting students (Rich & Dereshiwsky 2011: 22; Hancock et al. 2009: 18; Tonge & Willett 2009: 213; Reinstein & Bayou 1997: 341)....
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References
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"Critical thinking in accounting edu..." refers methods in this paper
...Ennis (1962) developed another method to understand critical thinking including: 1 Deciding on the meaning of a statement....
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Journal Article•
41 citations