scholarly journals Enhancing Accounting Education: Critical Thinking in Accounting Curricula in the Era of Ai

2020 ◽  
Author(s):  
Kiran Parthasarathy
Keyword(s):  
Critical Thinking ◽  
Accounting Education

Critical thinking in accounting education: processes, skills and applications

1997 ◽  
Vol 12 (7) ◽  
pp. 336-342 ◽  
Author(s):  
Alan Reinstein ◽  
Mohamed E. Bayou
Keyword(s):  
Critical Thinking ◽  
Accounting Education

Do entrepreneurial skills affect entrepreneurship attitudes in accounting education?

2019 ◽  
Vol 9 (4) ◽  
pp. 739-757 ◽  
Author(s):  
Sameh M. Reda Reyad ◽  
Abdalmuttaleb Musleh Al-Sartawi ◽  
Sherine Badawi ◽  
Allam Hamdan
Keyword(s):  
Critical Thinking ◽  
Problem Solving ◽  
Risk Taking ◽  
Arab World ◽  
Entrepreneurial Intention ◽  
Accounting Education ◽  
Accounting Students ◽  
Test Statistic ◽  
Content Type ◽  
Entrepreneurial Skills

Purpose The purpose of this paper is to present the evidence of accounting undergraduates’ attitude toward entrepreneurship, in particular, whether entrepreneurial skills developed in accounting education engender cognition of skills and intentions of starting a business. Design/methodology/approach The study uses a χ2 test statistic used to evaluate a logistic regression to gauge the effect of delivering six entrepreneurial skills (risk taking, critical thinking, problem solving, innovation, autonomy and need for achievement) on entrepreneurship attitudes (cognition of skills and intentions). Data consist of questionnaire responses obtained from 668 undergraduates attending Egyptian and Bahraini universities. Findings The results reveal that accounting students perceive the following four entrepreneurial skills as a key for starting their own business: risk taking, critical thinking, problem solving and innovation. In addition, Egyptian students incline toward cognition, whereas Bahraini students head toward intentions. Practical implications Some changes to accounting curricula are proposed to enhance entrepreneurial intention. Originality/value This paper offers a new contribution as it focuses on the challenges and the considerations in the Arab World Universities.

scholarly journals KEMAMPUAN BERPIKIR KRITIS MAHASISWA DI PROGRAM STUDI PENDIDIKAN AKUNTANSI

Perspektif ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 52-57
Author(s):  
Purba Andy Wijaya ◽  
Fitriani
Keyword(s):  
Critical Thinking ◽  
Descriptive Analysis ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Education Students ◽  
Study Program ◽  
Descriptive Research ◽  
Quantitative Descriptive ◽  
Study Techniques

The purpose of this study was to determine the critical thinking skills of students in the Accounting Education Study Program, Islamic University of Riau. This research is a type of quantitative descriptive research. The population and sample of this study were all students of the 5th semester of the 2020/2021 academic year, totaling 48 people. Collecting research data using documentation study techniques, and analyzed using descriptive analysis. The results showed that the critical thinking skills of Accounting Education students, on average, had good abilities. However, there are still some students who have a low critical thinking category. This is due to; 1) Some students are still formulating questions that are classified as CI and C2. 2) Students tend to answer questions briefly, without providing further explanation. 3) Students still use reasons that focus on the words of the book or take it directly from the internet without examining it first. Therefore, students must be encouraged to improve their abilities in critical thinking.

scholarly journals “Big results require big ambitions”: big data, data analytics and accounting in masters courses

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Karen Mcbride ◽  
Christina Philippou
Keyword(s):  
Big Data ◽  
Critical Thinking ◽  
Data Analysis ◽  
Data Analytics ◽  
Thinking Skills ◽  
Accounting Education ◽  
Professional Qualification ◽  
Content Type ◽  
The Impact

Purpose Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics have begun to influence elements of accounting including audit, accounting preparation, forensic accounting and general accountancy consulting. The purpose of this paper is to qualitatively analyse the current skills provision in accounting Masters courses linked to data analytics compared to academic and professional expectations of the same. Design/methodology/approach The academic expectations and requirements of the profession, related to the impact of Big Data and data analytics on accounting education were reviewed and compared to the current provisions of this accounting education in the form of Masters programmes. The research uses an exploratory, qualitative approach with thematic analysis. Findings Four themes were identified of the skills required for the effective use of Big Data and data analytics. These were: questioning and scepticism; critical thinking skills; understanding and ability to analyse and communicating results. Questioning and scepticism, as well as understanding and ability to analyse, were frequently cited explicitly as elements for assessment in various forms of accounting education in the Masters courses. However, critical thinking and communication skills were less explicitly cited in these accounting education programmes. Research limitations/implications The research reviewed and compared current academic literature and the requirements of the professional accounting bodies with Masters programmes in accounting and data analytics. The research identified key themes relevant to the accounting profession that should be explicitly developed and assessed within accounting education for Big Data and data analytics at both university and professional levels. Further analysis of the in-depth curricula, as opposed to the explicitly stated topic coverage, could add to this body of research. Practical implications This paper considers the potential combined role of professional qualification examinations and master’s degrees in skills provision for future practitioners in accounting and data analysis. This can be used to identify the areas in which accounting education can be further enhanced by focus or explicit mention of skills that are both developed and assessed within these programmes. Social implications The paper considers the interaction between academic and professional practice in the areas of accounting education, highlighting skills and areas for development for students currently considering accounting education and data analytics. Originality/value While current literature focusses on integrating data analysis into existing accounting and finance curricula, this paper considers the role of professional qualification examinations with Masters degrees as skills provision for future practitioners in accounting and data analysis.

scholarly journals ICT Media Assisted Problem Based Learning for Critical Thinking Ability

2018 ◽  
Vol 5 (4) ◽  
pp. 341 ◽  
Author(s):  
Betanika Nila Nirbita ◽  
Soetarno Joyoatmojo ◽  
Sudiyanto Sudiyanto
Keyword(s):  
Critical Thinking ◽  
Problem Based Learning ◽  
Sampling Technique ◽  
Accounting Education ◽  
Research Approach ◽  
School Students ◽  
Critical Thinking Ability ◽  
Action Research Approach ◽  
Thinking Ability ◽  
Data Validity

The objective of this research is to improve the critical thinking ability in accounting education through ICT Media assisted Problem based Learning model utilization. Action Research approach was used in this study. The sample of the research is vocational school students selected by using cluster random sampling technique in Boyolali, Indonesia. The data were collected via observation, interview, test and documentation. Data validity test were performed by method and source triangulation. As a result, ICT Media assisted Problem based Learning successfully improve the student’s ability of critical thinking which were reviewed from the ability to conduct questions, ability to give argumentations, ability to collect and composing information, ability to analyze problems, and ability to make decisions and conclusions

Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt

2017 ◽  
Vol 7 (3) ◽  
pp. 337-351 ◽  
Author(s):  
Ahmed Anis
Keyword(s):  
Information Technology ◽  
Critical Thinking ◽  
Audit Quality ◽  
Accounting Education ◽  
Managerial Accounting ◽  
Problem Solving Skills ◽  
Content Type ◽  
Education Gaps ◽  
The Impact ◽  
Accounting Graduates

Purpose The purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt. Design/methodology/approach Data were collected using a survey of auditors and accounting educators in Egypt. Findings The findings indicate a significant negative relationship between deficiencies in specific skills – namely, decision making, information technology, critical thinking, legal knowledge, problem-solving skills, ethical behavior, ambiguity tolerance, presentation skills, written communication, and cost and managerial accounting skills – and audit quality. Research limitations/implications The results provide an auditing professionals’ market perspective of the development of students’ skills in the Egyptian higher education system. Specifically, this research provides insights into what skills auditing firms look for and how much these skills differ from those currently developed by public business schools in Egypt. Practical implications The results help auditing firms that want to work in the Egyptian market to identify the training needs for entry-level positions. Specifically, accounting graduates from public schools will need training in critical thinking skills, information technology, and writing and communication skills. Originality/value This study extends the accounting literature on the relationship between attributes of accounting graduates and audit quality by examining the impact of accounting graduates’ skills development and audit quality in Egypt.

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