Teaching Critical Thinking in Accounting Classes: Asian Higher Education Context
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Published:
Apr 5, 2019
Keywords:
Subject knowledge and concepts, understanding, application, analysis, synthesis, evaluation, conclusion, inference and implication.
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Abstract
For some time, educators have been aware of the need for their students to develop critical thinking skills, and much has been published on the topic. However, although critical thinking skills are recognized as an important aspect of students’ learning, it seems that some educators forget that students are not born with these skills, and do not naturally develop them as they move through educational systems. Rather, they are learned. This is also true of accounting education. It is therefore important to endeavour to equip learners with critical thinking skills to enhance their chances of successful careers in accounting in a rapidly changing business and work environment. This paper discusses the importance of teaching critical thinking skills and suggests some teaching strategies.
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Academic Articles
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References
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Thomas, T. (2011). Developing first year students’ critical thinking skills. Asian Social Science. 7(4), 26-35.
Thompson, F. and Washington H. L. (2015). Critical thinking skills and teaching accounting: A comparative study. Journal of Finance and Accounting. 19, 1-8.
White. Ellen. (1952). Education. Pacific Press Publishing Association. Mountain View, California.
Yazici, H. J. (2004). Student perceptions of collaborative learning in operations management classes. Journal of Education for Business, 80(2), 110-118.
Bloom, B. (1956). Taxonomy of educational objectives. New York: David McKay Co. Inc.
Boud, D. & Falchikov, L. (2006). Aligning assessment with long-term learning. Assessment and Evaluation in Higher Education, 31(4), 399-413.
Bransford, J. D., Sherwood, R. D., & Sturdevant, T. (1987). Teaching thinking and problem solving. In J. B. Baron & R. J. Sternberg (Eds.), Teaching thinking skills: Theory and practice. New York: W. H. Freeman and Company.
Broadbear, J. T. (2003). Essential elements of lessons designed to promote critical thinking. Journal of Scholarship of Teaching and Learning, 3(3), 1-8.
Brown, M. N., & Kelly, S. M. (1986). Asking the right questions: a guide to critical thinking, 7th ed. Englewood Cliffs, NJ: Prentice Hall.
Cascini, K & Rich, A. (2007). Developing critical thinking skills in the intermediate accounting class: using simulations with rubrics. Journal of Business Case Studies. Second Quarter. 3(2).
Davis, L., Riley, M., & Fisher, D. J. (2003). Business students’ perceptions of necessary skills. Business Education Forum, 57(4), 18-21.
Dudley, L. W., Davis, H. H., & McGrady, D. G. (2001). Using an investment project to develop professional competencies in introduction to financial accounting. Journal of Education for Business, 76(3), 125-131.
Duron, R., Limbach, B. and Waugh, W. (2006). Critical thinking framework for any discipline. International Journal of Teaching and Learning in Higher Education. 17(2), 160-166.
Duplass, J. A., & Ziedler, D. L. (2002). Critical thinking and logical argument. Social Education, 66(5), 1014.
Facione, P. A. (2007). Critical thinking: What it is and why it counts. Retrieved from https://www. insightassessment.com/Resources/Importance-of-Critical-Thinking/Critical-Thinking-What-It-Isand-Why-It-Counts.
Facione, P. A. (2010). Critical thinking: what it is and why it counts, 2015 update. Insight Assessment. Retrieved from https:/www.insightassessment.com/pdf_files/what&why2006.pdf (December 3, 2010).
Flavell, J.H. (1979). Metacognition and cognitive monitoring: a new area of cognitive-development inquiry. American Psychologist. 34, 906-911.
Gurses, A., Acikyildiz, M., Dogar, C., & Sozbilir, M. (2007). An investigation into the effectiveness of problem-based learning in a physical chemistry laboratory course. Research in Science & Technological Education, 25(1), 99-113.
Halpern, D. F., (1999). Teaching for critical thinking: Helping college students develop the skills and dispositions of a critical thinker. New Directions for Teaching and Learning, no. 80, 1999. JosseyBass Publishers, 69-74.
Haynes, T. & Bailey, G. (2003). Are you and your basic business students asking the right questions? Business Education Forum, 57(3), 33-37.
Hemming, H. E. (2000). Encouraging critical thinking: “But … what does that mean? Journal of Education, 35(2), 173.
Hongladarom, S. (n d). Asian philosophy and critical thinking: divergence or convergence? Retrieved from: https://pioneer.chula.ac.th/~hsoraj/web/APPEND.html.
Lundquist, R. (1999). Critical thinking and the art of making good mistakes. Teaching in Higher Education, 4(4), 523-530.
Lundy, L. K., Irani, T. A., Ricketts, J. C., Eubanks, E. E., Rudd, R. D., Gallo-Meagher, M., et al. (2002). A mixed-methods study of undergraduate dispositions toward thinking critically about biotechnology. Paper presented at the National Agricultural Education Research Conference, Las Vegas, NV.
Kumar, M., & Natarajan, U. (2007). A problem-based learning model: showcasing and educational paradigm shift. Curriculum Journal, 18(1), 89-102.
Marriage, W., Colthorpe, K. & Zimbardi, K. (n.d.). Developing critical thinking skills in accounting undergraduates. Retrieved from:https://conference.herdsa.org.au/2013/Tuesday%20Posters/ Developing_critical_thinking_skills.pdf?module=oc_program&action=summary.php&id=137.
McCormick, D.F., & Whittington, M.S. (2000). Assessing academic challenges for their contribution to cognitive development. Journal of Agricultural Education, 41(3), 114-122.
Meyers, C. (1986). Teaching students to think critically. San Francisco: Jossey-Bass Publishers.
Myers, B. E. & Dyer, J. E, (2006). The influence of student learning style on critical thinking skills. Journal of Agriculture Education. 47(1), 43-52.
Ngai, E. W. T. (2007). Learning in introductory e-commerce: A project-based team approach. Computers and Education, 48(1), 17-29.
Norman, D. (1980). Cognitive engineering and education in D. T. Tuma and F. Reif (Eds.) Problem solving and education: Issues in teaching and research. Hillsdale, NJ: Erlbaum Publishers.
Paul, R. (2004). The state of critical thinking today. Retrieved from: https://www.criticalthinking.org/ pages/the-state-of-critical-thinking-today/523.
Reinstein, A., and Bayou M. E. (1997). Critical thinking in accounting education: Processes, skills and applications. Management Auditing Journal. 12 (7), pp 336-342.
Riordan, M. & St. Pierre, E. K. (1992). The development of critical thinking. Management Accounting, 73(8), 63.
Rothstein, R., Wilder, T., & Jacobsen, R. (2007). Balance in the balance. Educational Leadership. 52(8), 814.
Scriven, M., & Paul, R. (2007). Defining critical thinking. The Critical Thinking Community: Foundation for Critical Thinking.
Scriven, M. and Paul, R. (2007). Defining critical thinking. The critical thinking community: foundation for critical thinking. Retrieved from: www.criticalthinking.org/aboutCT/define_critical_ thinking. cfm.
Schafersman, S.D. (1991). An introduction to critical thinking. Retrieved from: https://facultycenter. ischool.syr.edu/wp-content/uploads/2012/02/Critical-Thinking.pdf.
Snyder, L.G. and Snyder M.J. (2008). Teaching critical thinking and problem solving skills. The Delta Pi Epsilon Journal. 50(2), 90-99.
Tempelaar, D.T. (2006). The role of metacognition in business education. Industry and Higher Education. 20(5), 291-297.
The Bedford Committee. (1986). Committee on the structure, content, and scope of accounting education. Issues in Accounting Education (spring), 168-195.
Thomas, T. (2011). Developing first year students’ critical thinking skills. Asian Social Science. 7(4), 26-35.
Thompson, F. and Washington H. L. (2015). Critical thinking skills and teaching accounting: A comparative study. Journal of Finance and Accounting. 19, 1-8.
White. Ellen. (1952). Education. Pacific Press Publishing Association. Mountain View, California.
Yazici, H. J. (2004). Student perceptions of collaborative learning in operations management classes. Journal of Education for Business, 80(2), 110-118.