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Improving the Critical Thinking Skills of Accounting Students Using the Framework-Based Teaching Approach

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  • A. H. Mohd Ariff*

    (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia)

  • Z. Sharif

    (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia)

  • Z. Abdullah

    (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia)

Abstract

The purpose of this paper is to examine how the Framework-based Teaching (FBT) approach improves the critical thinking skill among accounting students at tertiary education level. This qualitative study is conducted using the Scholarship of Teaching and Learning (SOTL) approach, where reflections from lecturers ‘experience in teaching and learning process are gathered. Data are collected from both accounting lecturers and students who implemented the FBT approach using the inquiry-based learning technique in the financial accounting course. Data are analysed using content analysis. The results from the study indicate that, based on lecturers’ reflection, students are pushed to think in depth in classes using the inquiry based learning of the FBT approach. This is supported by students’ feedback on their own critical thinking ability. Thus, the FBT approach improves the critical thinking skills among accounting students. The implication of this study is the practicability of the FBT approach in teaching financial accounting course at university level in encouraging critical thinking skills.

Suggested Citation

  • A. H. Mohd Ariff* & Z. Sharif & Z. Abdullah, 2018. "Improving the Critical Thinking Skills of Accounting Students Using the Framework-Based Teaching Approach," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 116-121:6.
  • Handle: RePEc:arp:tjssrr:2018:p:116-121
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    References listed on IDEAS

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    1. Gordon Boyce & Sarah Williams & Andrea Kelly & Helen Yee, 2001. "Fostering deep and elaborative learning and generic (soft) skill development: the strategic use of case studies in accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(1), pages 37-60.
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