Higher-Order or Critical Thinking Skills: Does Accounting Education Need Reforms?

Various authors point out the repeated calls by stakeholders in the accounting profession for the development of enhanced critical skills in accounting graduates to ensure the long-term development of the profession. This paper discusses the importance of developing higher-order or critical thinking...

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Bibliographic Details
Main Authors: Rusnah Muhamad, Noor Adwa Sulaiman
Format: Article
Language:English
Published: Universiti Malaya 2013-12-01
Series:Asian Journal of Accounting Perspectives
Subjects:
Online Access:https://ajap.um.edu.my/article/view/3683
Description
Summary:Various authors point out the repeated calls by stakeholders in the accounting profession for the development of enhanced critical skills in accounting graduates to ensure the long-term development of the profession. This paper discusses the importance of developing higher-order or critical thinking skills among accounting graduates prior to entering the job market. It identifies the two steps needed to improve accounting education, namely to recognise the need for change and to identify the specific changes needed. Critical thinking skills are needed to enable accounting graduates to cope not only with advancements in Information Technology, but also a competitive business environment in a globalised world economy.
ISSN:2672-7293
0128-0384