A Critical Thinking Competency Framework for Accounting Students

Autor/inn/en	Terblanche, E. A. J.; De Clercq, B.
Titel	A Critical Thinking Competency Framework for Accounting Students
Quelle	In: Accounting Education, 30 (2021) 4, S.325-354 (30 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Terblanche, E. A. J.) ORCID (De Clercq, B.)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2021.1913614
Schlagwörter	Critical Thinking; Accounting; Business Administration Education; College Students; Thinking Skills; Curriculum Development; Soft Skills; Foreign Countries; Metacognition; Ethics; Student Motivation; Positive Attitudes; Communication Skills; Evaluative Thinking; Value Judgment; Self Control; Standards; Creative Thinking; Persuasive Discourse; Problem Solving; South Africa + Suchen Sie Ihr Suchwort? Kritisches Denken; Abrechnung; Buchführung; Buchhaltung; Collegestudent; Denkfähigkeit; Curriculum; Development; Curriculumentwicklung; Lehrplan; Entwicklung; Ausland; Meta cognitive ability; Meta-cognition; Metakognitive Fähigkeit; Metakognition; Ethik; Schulische Motivation; Kommunikationsstil; Werturteil; Selbstbeherrschung; Standard; Kreatives Denken; Persuasion; Persuasive Kommunikation; Problemlösen; Südafrika; Süd-Afrika; Republik Südafrika; Südafrikanische Republik
Abstract	Critical thinking is considered a vital skill in the twenty-first century workforce, yet it is still viewed as an under-developed skill in accounting students. This exploratory study set out to explore the critical thinking competencies required of accounting students. To achieve this, a qualitative research methodology was followed by firstly identifying critical thinking competencies as part of a review of the literature. Terms, concepts, skills, attributes, dispositions and abilities needed for critical thinking in general were identified from seminal works on critical thinking, and then progressively analysed by the researchers to group similar concepts. Secondly, the principles of interactive qualitative analysis (IQA) were applied to obtain participants' views on the critical thinking competencies required of accounting students. This study provides a comprehensive critical thinking competency framework suitable for the changing environment in which accountants need to function to remain relevant in the Fourth Industrial Revolution. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01