Developing critical thinking: An examination of contemporary practices in accounting

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Sinnewe, Elisabeth
Yao, Daifei Troy
De Zwaan, Laura
Griffith University Author(s)
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2023
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Abstract

Employers and professional bodies call for higher education accounting courses to emphasise the importance of critical thinking skills. This study provides an in-depth assessment of how critical thinking is currently taught and assessed across an entire accounting degree. Our study contributes to our understanding of how teaching and assessment can support students in developing their critical thinking. Using a case study approach, we identify resource restraints and disruptions to traditional forms of engagement as key challenges to developing critical thinking skills in accounting education. We conclude with suggestions for teaching practice, such as formative scaffolds and teacher-led discussions.

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Accounting & Finance

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63

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1

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© 2023 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand.This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.

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Accounting, auditing and accountability

Banking, finance and investment

Applied economics

Social Sciences

Business, Finance

Business & Economics

accounting education

critical thinking skills

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Sinnewe, E; Yao, DT; De Zwaan, L, Developing critical thinking: An examination of contemporary practices in accounting, Accounting & Finance, 2023, 63 (1), pp. 403-425

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