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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
Critical thinking in accounting education: Status and call to action
ترجمه فارسی عنوان مقاله:
تفکر انتقادی در آموزش حسابداری: وضعیت و تماس به عمل
منبع:
ScienceDirect- Elsevier- Journal of Accounting Education, 56 (2021) 100731: doi:10:1016/j:jaccedu:2021:100731
نویسنده:
Susan K. Wolcott
چکیده انگلیسی:
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: تفکر انتقادی | قضاوت حرفه ای | توسعه شناختی | قضاوت مجدد | طبقه بندی بلوم | مهارت های نرم | Critical thinking | Professional judgment | Cognitive development | Reflective judgment | Bloom’s taxonomy | Soft skills
قیمت: رایگان
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