Prevalence of Explicit Critical-Thinking Models Used in Top-Ranked Accounting Undergraduate Programs?

• In Event: SESSION 5A: Critical Thinking and Accounting

Abstract

“This is Accounting” as illustrated by the Pathways Commission task force charged with creating a vision for accounting (Pathways Commission, 2013), includes four light bulbs in correlation with the four major elements of accounting. The light bulb represents critical thinking. Mike Tiller, representing the Pathways Commission, explained the light bulbs in the illustrated vision of accounting that the light bulbs represents critical thinking, which “among other things, critical thinking includes: solving complex problems, developing creative solutions, identifying problems…” (2013).
A study conducted at Oxford, explored the development of critical-thinking traits based on conceptualization of critical-thinking concepts in the method of teaching and learning. The study suggests that “critical-thinking strategies are more likely to be internalized by students if those strategies are taught explicitly and systematically. As with any skill set, if students are to develop the ability to think critically, they must grasp what that entails, they must be given guidance as to how they should practice it and they must be given time to develop their proficiency in it.” (Cosgrove, 2011).
The purpose of this paper is to identify whether top-ranked undergraduate accounting programs include critical thinking student-learning-outcomes in their programs as an explicit method of requiring the critical-thinking skills. If so, do they use an explicit critical-thinking model?
The research will answer the following questions:
1. To what extent do top-ranked undergraduate accounting programs identify critical-thinking as a specific student-learning-outcome.
2. Does the Department, School, or University have an explicit, transferable adopted critical- thinking model? If so, what is the adopted model?
3. How could a proposed critical-thinking model be implemented in accounting education and the accounting profession?

Author

• Laura Ruth Barthel, Eastern Kentucky University