Developing Critical Thinking Skills in Accounting Students

Abstract

The Accounting Education Change Commission has called for a reorientation in accounting education that emphasizes development of the student's capability to learn and preparation of students for life-long learning. As accounting educators consider the implications for teaching and assessment strategies, the cogent research in other academic fields is useful in developing the response to the committee's recommendations. This article examines selected research with a focus on the development of critical thinking skills, teaching strategies for critical thinking, and assessment criteria for critical thinking in accounting.

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