Using Debate to Enhance Critical Thinking in the Accounting Classroom: The Sarbanes-Oxley Act and U.S. Tax Policy

2010 ◽  
Vol 25 (4) ◽  
pp. 655-675 ◽  
Author(s):  
Julia M. Camp ◽  
Anne L. Schnader
Keyword(s):  
Critical Thinking ◽  
Tax Policy ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Business World ◽  
Pedagogical Tool ◽  
Extant Literature ◽  
Sarbanes Oxley

ABSTRACT: While critical thinking is necessary for accountants in today’s business world, cultivating students’ critical thinking skills in an accounting classroom can be a challenge. The extant literature suggests that debate is a well-established pedagogical tool for enhancing student critical thinking skills, yet debate is not often used effectively in accounting classrooms. We provide suggestions for developing debates for use in the accounting classroom and two examples of debates used by the authors. The first requires students to argue for or against the extension of tax provisions currently being deliberated by Congress. The second requires students to examine the provisions of Sarbanes-Oxley and propose amendments to the bill.

scholarly journals A Framework for Infusing Critical Thinking into Chinese College EFL Learners’ Argumentative Writing Process

2019 ◽  
Vol 8 (2) ◽  
pp. 16
Author(s):  
Chunxia Lu
Keyword(s):  
Critical Thinking ◽  
Writing Process ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Argumentative Writing ◽  
Pedagogical Tool ◽  
Writing Ability ◽  
Efl Learners ◽  
Written Argumentation ◽  
Critical Thinking Instruction

Written argumentation, as a language skill and a cognitive skill as well, is not easy for EFL learners. In China, related studies found that college EFL learners are weak in written argumentation due to the deficiency of critical thinking. In order to enhance Chinese college EFL learners’ argumentative writing ability, this paper reviewed the nature of argumentative writing, the relationship between critical thinking and argumentative writing and previous studies on effects of critical thinking instruction into argumentative writing, and then pointed out that it is reasonable to infuse critical thinking into argumentative writing process in Chinese EFL context. With teachers’ feedback and students’ reflection as the pedagogical tool, the author synthesized an instruction framework for infusing critical thinking skills into Chinese EFL learners’ argumentative writing process hopefully to provide reference for further research and instruction.

Facebook as a Pedagogical Tool in Fostering Students’ Critical Thinking Skills

2021 ◽  
Vol 12 (3) ◽  
pp. 2335-2341
Author(s):  
Jamaliah Abdul Majid Et.al
Keyword(s):  
Critical Thinking ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Students ◽  
Control Group ◽  
Technology Enhanced Learning ◽  
Group Project ◽  
Pedagogical Tool ◽  
Use Of Social Media ◽  
Set Up

This study examineswhether the implementation of Facebook as a pedagogical tool enhances critical thinking skills among final year accounting students who enrolled in financial statement analysis course. A Facebook group was set up and students were encouraged students to use the Facebook group as a platform to discuss and share resources relating to their group project. The critical thinking skills is analysed based on students’ achievement in addressing thegroup project, which is assessed using a rubric for critical thinking skills. The study finds that the use of the Facebook group fosters critical thinking skills among students with the Facebook group (the experimental group) as compared to students without the Facebook group (the control group). These findings are noteworthy since final year accounting students are struggling with critical thinking skills, yet it is an essential skill for accounting professionals. The results of this study is hoped to encourage educators in the digital age to make use of social media as a technology-enhanced learning environment for the benefits of students.

scholarly journals Dimensions of critical thinking in workplace management & personal development: a conceptual analysis

2020 ◽  
Vol 7 (2) ◽  
pp. 1
Author(s):  
Mitashree Tripathy
Keyword(s):  
Critical Thinking ◽  
Personal Growth ◽  
Personal Development ◽  
Conceptual Analysis ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Business World ◽  
Job Roles ◽  
Hard Time ◽  
The One

<p>Globalization has caused a massive impact in the speed and nature of business all around the world. Workplace setups have grown extremely complicated and job roles have become complex. Employees suffer a hard time at workplaces as communication patterns have become increasingly intricate. Decisions made by others are no more relied on and problems have turned more crucial than ever. Judgements are expected to be drawn faster and communication crystal clear. In such a rapidly moving business world, employees are provided with only limited space and opportunities for personal growth and development. In short, the exit gate remains open for the one who does not prove to be befitting each of the complexities in business world. At this expository point, employees are required to view different problems differently and create variable approaches towards finding the solutions of the problems. The need of such powerful skill set is required not only to create a powerful vision at the workplace but also to develop other sub skills set in oneself. This paper studies on developing critical thinking skills to make careful judgements, make proper decisions, solve complex problems and wipe out the basic inability to communicate appropriately especially at workplaces. This paper provides ways to foster better workplace management and personal development especially for the employees at workplaces through critical thinking. </p>

scholarly journals PhysioArt: a teaching tool to motivate students to learn physiology

2020 ◽  
Vol 44 (4) ◽  
pp. 564-569
Author(s):  
Atalia Ferreira Lima Flôr ◽  
Francineide Fernandes Costa ◽  
João Marcos Lima Garcia ◽  
Valdir A. Braga ◽  
Josiane Campos Cruz
Keyword(s):  
Critical Thinking ◽  
Teaching And Learning ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Classroom Activity ◽  
Pedagogical Strategies ◽  
Pedagogical Tool ◽  
Multiple Choice Tests ◽  
Choice Tests ◽  
The Subject

Learning physiology is challenging for students. The nature of the discipline, which includes many complex mechanisms, makes the subject complicated. Furthermore, the length of the textbooks and the usual multiple-choice tests, which prioritize memorizing instead of understanding, tend to discourage the students. Therefore, different pedagogical strategies have been adopted to motivate and facilitate the learning of physiology. In this sense, many pedagogical strategies have been using art as a tool to motivate and induce students to self-learn. Besides, art as a pedagogical tool has also been shown to be important in developing self-assurance, self-pride, as well as the development of critical-thinking skills in the students. Here, we incorporate a new practice of self-directed teaching and learning, which involves artwork interpretation in a physiological context. This extra-classroom activity integrating art and physiology (The PhysioArt Project) improved students’engagement, increasing their interest in the discipline by providing a more creative, pleasurable, and enthusiastic atmosphere for enjoying and learning physiology, which also has contributed to the development of creativity, critical thinking, and students’ self-assurance. Interestingly, the benefits elicited by The PhysioArt Project activities have also helped us to enhance the student-professor relationship, inducing a more humanized education.

PERBEDAAN PENINGKATAN KETERAMPILAN BERPIKIR KRITIS SISWA PADA MATERI TERMOKIMIA MELALUI PEMBELAJARAN GROUP DAN INDIVIDUAL PROBLEM SOLVING

2017 ◽  
Vol 9 (2) ◽  
pp. 99
Author(s):  
St Fatimah Azzahra
Keyword(s):  
Critical Thinking ◽  
Problem Solving ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Control Group ◽  
Learning Problem ◽  
Group Problem ◽  
Control Group Design ◽  
Group Design ◽  
Group Problem Solving

ABSTRACTThis research is aimed to know the differences increase critical thinking skills through learning group and individual problem solving in thermochemical material. This research uses a quasi-experimental design with nonequivalent control group design and study sample consisted of 103 students, divided into the first experimental (group problem solving) (35 students), the two group experimental (individual problem solving) (34 students). The collected through pretest-posttest. The analyzed with the Kruskal Wallis test, the results showed that the learning problem solving as a group or individually can improve students’ critical thinking skills. Statistical test there are significant differences in the students critical thinking skills thermochemical material between students who received group and individual problem solving. Critical thinking skills improvement with problem solving individual learning higher compared with group learning problem solving.Keywords: problem solving learning, critical thinking skillsABSTRAKPenelitian ini bertujuan untuk mengetahui perbedaan peningkatan keterampilan berpikir kritis siswa melalui pembelajaran group dan individual problem solving pada materi termokimia. Penelitian ini menggunakan metode quasi experimen dengan desain Nonequivalent Control Group Design dan sampel penelitian ini terdiri dari 103 siswa yang terbagi ke dalam kelompok eksperimen pertama (pembelajaran group problem solving) (35 siswa), kelompok eksperimen kedua (pembelajaran individual problem solving) (34 siswa).Pengumpulan data dilakukan melalui pretest-posttest. Data dianalisis dengan uji Kruskal Wallis Test, hasil penelitian menunjukkan bahwa pembelajaran problem solving secara group maupun secara individual dapat meningkatkan keterampilan berpikir kritis siswa. Data uji statistik, terdapat perbedaan yang signifikan keterampilan berpikir kritis siswa pada materi termokimia antara siswa yang mendapat pembelajaran group problem solving dan individual problem solving. Peningkatan keterampilan berpikir kritis dengan pembelajaran individual problem solving lebih tinggi dibandingkan dengan pembelajaran group problem solving.Kata Kunci: Pembelajaran Problem Solving, Keterampilan Berpikir Kritis

UPAYA MENINGKATKAN KOMPETENSI GURU SMP DALAM MENYUSUN TES HASIL BELAJAR BERBASIS KETERAMPILAN BERPIKIR KRITIS MELALUI SUPERVISI AKADEMIK

2019 ◽  
Vol 3 (4) ◽  
pp. 772
Author(s):  
Leni Suryani
Keyword(s):  
Critical Thinking ◽  
Data Collection ◽  
Learning Outcomes ◽  
Student Learning Outcomes ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Teacher Competence ◽  
Collection Data ◽  
High Level ◽  
Teacher Data

This research is motivated by the competence of teachers in preparing poor learning outcomes tests and has not been able to measure high-level thinking skills, especially critical thinking skills. Therefore the researcher seeks to improve teacher competence in compiling tests on student learning outcomes based on critical thinking skills through academic supervision. This study uses a school action research design that has stages of planning, implementation, observation, and reflection. This research was conducted for 2 months starting April 9 to May 17, 2019 for Physics teachers in the 7 target schools. Data is sourced from interviews with teachers and test documents prepared by the teacher. Data collection techniques include observation, interviews and documentation. Data analysis through the stages of data collection, data simplification, data presentation, conclusion drawing. Data were analyzed using assessment rubrics adjusted to indicators of critical thinking skills. The results of this study conclude that teacher competence in preparing tests of learning outcomes based on critical thinking skills has increased from the first cycle with a percentage of 61% with sufficient categories to 76% with good categories in cycle II.

CONCEPT-BASED LEARNING DAN KEMAMPUAN BERFIKIR KRITIS MATEMATIS

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Maifalinda Fatra ◽  
A Rizki ◽  
Tita Khalis Maryati
Keyword(s):  
Critical Thinking ◽  
Mathematics Learning ◽  
Sampling Technique ◽  
Thinking Skills ◽  
Learning Model ◽  
Critical Thinking Skills ◽  
Control Group ◽  
Simple Explanation ◽  
Critical Thinking Ability ◽  
Thinking Ability

Mathematical Critical thinking is one of  mathematical abilities that must be obtained by students. Critical thinking is one of the high order thinking processes that can make concepts in student knowledge.  Students with critical thinking in mathematics learning mostly do rational activities such as interpreting information based on a particular theoretical framework, linking theory with practice, making claims and justifying it, utilizing data in support of argumentation, making relations or relationships between various ideas, asking questions, evaluating knowledge, predict, describe something, analyze, synthesize, and categorize. This study aims to analyze the effect of the Concept-Based Learning Model on the critical thingking mathematical abilities.The purpose of this research is to analyze the effect of Concept-Based Learning Model toward mathematics critical thinking ability. The method used in this research is quasi experiment by Randomize Control Group Post Test Only Design with cluster random sampling technique. Indicators of mathematics critical thinking skills measured in this study include providing simple explanations, building basic skills, concluding, making more explanations, and deciding an action. The results showed that the mathematics critical thinking ability of students in the experimental class for the five indicators that being analyze was higher than the ability of students in the control class. A fairly high difference in the indicator showed in give a simple explanation and concluding. and it means that the application of Concept-Based Learning Model significantly influences the  abilities  of students' mathematics critical thinking.

ANALISIS HUBUNGAN HASIL BELAJAR DENGAN KETERAMPILAN BERPIKIR KRITIS PADA MATERI HIDROLISIS GARAM.

2019 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Neti Afrianis
Keyword(s):  
Critical Thinking ◽  
Student Learning ◽  
Learning Outcomes ◽  
Student Learning Outcomes ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Correlation And Regression Analysis ◽  
Skills Learning ◽  
Relationship Of ◽  
The Relationship

Critical thinking skills is a very important aspect that students must have in learning chemistry, especially in solving problems that require deeper alternative solutions. This research aims to analyze the relationship of critical thinking on student learning outcomes on salt hydrolysis material. In this research, there were 48 students sampled, the technique used for sampling was purposive sampling. For data analysis in this research using correlation and regression tests with a probability value of 0.05. From the results of the linearity and correlation tests found that students 'critical thinking skills have a relationship with student learning outcomes on salt hydrolysis material by 0.599 and the regression results also show the same thing that there is a significant relationship between students' critical thinking skills with learning outcomes on salt hydrolysis material that is seen from the comparison of the significance value (0,000) with a probability value (0.05), (0,000 <0.05) means that there is a positive relationship between critical thinking skills with student learning outcomes on salt hydrolysis material in SMAN 1 Kampar. The contribution or contribution of students' critical thinking skills to learning outcomes in the hydrolysis material is 35.9% while the remaining 64.1% is influenced by other factors. The higher the level of critical thinking skills of students, the greater the significant functional relationship to learning outcomes, and also the greater contribution / contribution of critical thinking skills to student learning outcomes.Keywords : Critical thinking skills, learning outcomes, correlation and regression analysis, salt hydrolysis

Promoting students’ critical thinking through reading strategy instruction in a reading class

2016 ◽  
Vol 11 (2) ◽  
pp. 133-151
Author(s):  
K.R. Vinitha Rani
Keyword(s):  
Critical Thinking ◽  
Language Learners ◽  
Second Language Learners ◽  
Strategy Instruction ◽  
Thinking Skills ◽  
Reading Strategy ◽  
Critical Thinking Skills ◽  
Reading Strategy Instruction ◽  
Two Stages ◽  
Bilingual School

This study examined the application of Reading Strategy Instruction (RSI) in a reading class to promote the critical thinking skills of the second language learners. It aims to find out (1) the critical thinking elements in the questions formulated by the participants before the application of RSI, and (2) the critical thinking elements found in the (a) three selected questions, (b) answers, and (c) reflections written by the participants after the application of RSI. This study included sixteen grade 11 participants of a bilingual school in Jakarta, aged between 16 to 18 years old. The participants underwent two stages (1) before the application of RSI, and (2) after the application of RSI. The RSI applied in this study was a modification of Rothstein & Santana’s (2014) “Question Formulation Technique” and Alder’s (2001) comprehension strategies in answering questions. The collected data were analysed by using the modified critical thinking indicators proposed by Mason (1991) and Henri (1992). The results of the study revealed that applying RSI in the reading class was beneficial in promoting the participants’ critical thinking skills. RSI helped the participants to (i) think differently, (ii) use prior background knowledge, (iii) question the facts given in the text, (iv) identify the issues given in the text, (v) give valid solutions to the problem, (vi) connect themselves with the text and the world, and (vii) justify their arguments using valid examples.

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