The Application of Critical Thinking in Accounting Education: A Literature Review

Abstract

Critical Thinking is the mental process of analysing or evaluating information. The review of literature reveals that higher education, in particular is now placing an emphasis upon exposing matriculates to the concept of critical thinking and challenging them to develop those skills and dispositions necessary for improving the quality of their lives. The aim of critical thinking is to promote independent thinking, personal autonomy and reasoned judgment in thought and action. This involves two related dimensions: the ability to reason well and the disposition to do so. A structured critical thinking approach was created to train professional students for their professional market-ready development and thus becoming part of comprehensive professional training for students upon graduation. It is also an area which would pave the way for further research in one of the most critical area of human development. The purpose of this paper is to demonstrate the model based on the literatures done by previous researchers thus highlighting the importance of critical thinking in professional accounting education.