文章基本信息

标题：Higher-Order or Critical Thinking Skills: Does Accounting Education Need Reforms?
本地全文：下载
作者：Rusnah Muhamad ; Noor Adwa Sulaiman
期刊名称：Asian Journal of Accounting Perspectives
印刷版ISSN：2672-7293
电子版ISSN：0128-0384
出版年度：2013
卷号：6
期号：1
页码：12-20
DOI：10.22452/AJAP.vol6no1.2
出版社：Universiti Malaya
摘要：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.
关键词：Critical Thinking; Higher-Order Thinking Skills; Graduates