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Developing critical thinking: An examination of contemporary practices in accounting

Author

Listed:
  • Elisabeth Sinnewe
  • Daifei (Troy) Yao
  • Laura De Zwaan

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.

Suggested Citation

  • Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan, 2023. "Developing critical thinking: An examination of contemporary practices in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 403-425, March.
    • Handle: RePEc:bla:acctfi:v:63:y:2023:i:1:p:403-425
    DOI: 10.1111/acfi.13054
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    References listed on IDEAS

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