این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۱ دارای ۱۹ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H725
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): الزویر
نام مجله: Journal of Accounting Education
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۹ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : تفکر انتقادی در آموزش حسابداری: وضعیت و فراخوان
عنوان کامل انگلیسی:
Critical thinking in accounting education: Status and call to action
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For many years, accounting education research has highlighted the need for students to develop stronger critical thinking skills. This need has become even more imperative as the accounting profession continues to transition, and entry-level accountants are expected to demonstrate stronger critical thinking skills earlier in their careers. In this paper, we revisit the higher education literature to identify key recommendations for accounting education to simultaneously develop desired critical thinking skills and accounting technical knowledge. Based on existing research in higher education, we recommend that accounting educators apply a model of cognitive development—the reflective judgment model—to better understand students’ thinking and to design and employ more effective learning activities. To encourage adoption of this approach, we summarize existing accounting education recommendations for improved critical thinking education. Although we believe that these recommendations are beneficial, we recognize that only limited accounting education research supports the ideas presented here. Accordingly, we propose calls to action for additional research in this area. Our students need for us to identify and adopt educational practices to generate graduates who have the critical thinking skills required by our rapidly-changing profession. To meet this need, researchers should actively engage in activities to fill the gap in empirical data about the development of students’ critical thinking skills throughout the accounting curriculum. Also, accounting departments and faculty need to support both educational research and improved learning design.
Keywords: Critical thinking, Professional judgment, Cognitive development, Reflective judgment, Bloom’s taxonomy, Soft skills
There have been repeated calls for greater critical thinking ability among accounting graduates, and current changes in the profession require strong critical thinking earlier in an accountant’s career (e.g., Gupta & Marshall, 2010). Despite these repeated calls, Pincus et al. (2017) point out that little educational progress has been made. To encourage and assist in a greater focus on critical thinking, professional organizations are providing competency frameworks and critical thinking resources (discussed below). Nevertheless, a continuing question is whether educational efforts are sufficient to meet the needs of students and the profession. Moreover, questions have arisen about whether critical thinking can be taught and about the effectiveness of education efforts (e.g., Rebele & St. Pierre, 2019)…
Although there have been repeated calls for greater critical thinking among accounting graduates, we can point to only limited research on this topic within the field of accounting. Existing research in accounting continues to confirm that students generally do not demonstrate the required levels of critical thinking. In addition, the recommendations in this paper call for greater effort and coordination among accounting faculty members—who may have little or no incentives to exert the effort needed to implement these recommendations.
We have presented eighteen recommendations in this paper as calls to action. With the accounting profession evolving at a rapid pace, changes to accounting education are essential. If accounting educators and researchers care about the longterm value of the profession, they cannot continue to delay. Higher-level critical thinking skills will enable tomorrow’s accounting graduates to contribute more quickly to their organizations and ensure that the profession maintains relevance and value.
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