A framework for incorporating critical thinking into accounting education |
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| Affiliation: | 1. Department of Chemical and Petroleum Engineering, Sharif University of Technology, Tehran, Iran;2. Department of Chemical Engineering, Isfahan University of Technology, Isfahan, Iran;3. Department for Management of Science and Technology Development, Ton Duc Thang University, Ho Chi Minh City, Vietnam;4. Faculty of Applied Sciences, Ton Duc Thang University, Ho Chi Minh City, Vietnam;1. Distributed and Parallel Systems Group, Institute for Computer Science, University of Innsbruck, Technikerstr. 21a, A-6020 Innsbruck, Austria;2. Faculty of Computer Science and Engineering, Ss. Cyril and Methodius University in Skopje, 1000 Skopje, Macedonia;3. Institute of Information Technology, University of Klagenfurt, Universitätsstr. 65-67, 9020 Klagenfurt, Austria |
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| Abstract: | This paper presents a framework for integrating critical thinking into the accounting curriculum. This framework defines the basic elements of critical thinking. By breaking critical thinking into identifiable components one can then evaluate what aspects of the critical thinking process are being adequately addressed by the current curriculum, and which will need additional emphasis. Suggestions for implementation of this framework are made, with consideration given to the implications of the stages of college student intellectual development. This paper is intended to serve as a vehicle to organize discussions for accounting programs considering a comprehensive approach to incorporating critical thinking as an objective of their program. |
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