Critical thinking in accounting education: processes, skills and applications

Abstract

Explains that many prestigious bodies, including the American Assembly of Collegiate Schools of Business and the Accounting Change Commission, have asked accounting educators to improve their students’ critical thinking skills. Suggests that the literature contains few examples of how to apply such skills in an accounting environment and how to teach such skills as efficiently as possible. Explains and provides examples of such critical thinking skills. Shows how to incorporate such skills in the classroom.

Citation

Reinstein, A. and Bayou, M.E. (1997), "Critical thinking in accounting education: processes, skills and applications", Managerial Auditing Journal, Vol. 12 No. 7, pp. 336-342. https://doi.org/10.1108/02686909710180698