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A critical thinking competency framework for accounting students

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  • E. A. J. Terblanche
  • B. De Clercq

Abstract

Critical thinking is considered a vital skill in the twenty-first century workforce, yet it is still viewed as an under-developed skill in accounting students. This exploratory study set out to explore the critical thinking competencies required of accounting students. To achieve this, a qualitative research methodology was followed by firstly identifying critical thinking competencies as part of a review of the literature. Terms, concepts, skills, attributes, dispositions and abilities needed for critical thinking in general were identified from seminal works on critical thinking, and then progressively analysed by the researchers to group similar concepts. Secondly, the principles of interactive qualitative analysis (IQA) were applied to obtain participants’ views on the critical thinking competencies required of accounting students. This study provides a comprehensive critical thinking competency framework suitable for the changing environment in which accountants need to function to remain relevant in the Fourth Industrial Revolution.

Suggested Citation

  • E. A. J. Terblanche & B. De Clercq, 2021. "A critical thinking competency framework for accounting students," Accounting Education, Taylor & Francis Journals, vol. 30(4), pages 325-354, July.
    • Handle: RePEc:taf:accted:v:30:y:2021:i:4:p:325-354
    DOI: 10.1080/09639284.2021.1913614
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    Cited by:

    1. Rasa Subačienė & Ramunė Budrionytė & Jolanta Žemgulienė & Ivita Faituša, 2022. "Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia," Administrative Sciences, MDPI, vol. 12(4), pages 1-18, September.
    2. Snead, Ken C. & Kraft, Margo J. & Lozada, Aida R. & McGrath, Richard N. & Biswas, Tania & Zhou, Fuzhao, 2023. "An Application of Judgement Modeling to Examine Inter-Cultural Differences Regarding Perceptions of Business Skill Importance," MPRA Paper 120040, University Library of Munich, Germany, revised 26 Jan 2024.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
    4. Burns, Cathleen S. & Fischer, Mary L. & Latham, Claire Kamm & Matuszewski, Linda J. & Sage, Judith A., 2022. "Leveraging medical education resources to enhance instruction in accounting education," Journal of Accounting Education, Elsevier, vol. 60(C).
    5. Churyk, Natalie Tatiana & Eaton, Tim V. & Matuszewski, Linda J., 2024. "Accounting education literature review (2023)," Journal of Accounting Education, Elsevier, vol. 67(C).

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