مقاله انگلیسی رایگان در مورد تفکر انتقادی در آموزش حسابداری – الزویر ۲۰۲۱

elsevier

 

مشخصات مقاله
ترجمه عنوان مقاله تفکر انتقادی در آموزش حسابداری: وضعیت و دعوت به عمل
عنوان انگلیسی مقاله Critical thinking in accounting education: Status and call to action
انتشار مقاله سال ۲۰۲۱
تعداد صفحات مقاله انگلیسی ۱۹ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله
مقاله پژوهشی (Research Article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) Scopus
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۲٫۷۶۰ در سال ۲۰۲۰
شاخص H_index ۳۲ در سال ۲۰۲۱
شاخص SJR ۰٫۴۸۱ در سال ۲۰۲۰
شناسه ISSN ۰۷۴۸-۵۷۵۱
شاخص Quartile (چارک) Q2 در سال ۲۰۲۰
مدل مفهومی ندارد
پرسشنامه ندارد
متغیر ندارد
رفرنس دارد
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالی
نوع ارائه مقاله
ژورنال
مجله  مجله آموزش حسابداری – Journal of Accounting Education
دانشگاه University of Texas, United States
کلمات کلیدی تفکر انتقادی ، قضاوت حرفه ای ، رشد شناختی ، قضاوت تأملی ، طبقه بندی بلوم ، مهارت های نرم
کلمات کلیدی انگلیسی Critical thinking, Professional judgment, Cognitive development, Reflective judgment, Bloom’s taxonomy, Soft skills
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jaccedu.2021.100731
کد محصول E15410
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:

Highlights

Abstract

Keywords

۱٫ Introduction

۲٫ Critical thinking stakeholder expectations, definitions, and learning objectives

۳٫ Student learning experiences for critical thinking

۴٫ Cognitive models and critical thinking

۵٫ Cognitive development

۶٫ Reflective judgment model

۷٫ Obstacles to critical thinking development

۸٫ Final thoughts

Acknowledgements

Funding

References

بخشی از متن مقاله:

Abstract

For many years, accounting education research has highlighted the need for students to develop stronger critical thinking skills. This need has become even more imperative as the accounting profession continues to transition, and entry-level accountants are expected to demonstrate stronger critical thinking skills earlier in their careers. In this paper, we revisit the higher education literature to identify key recommendations for accounting education to simultaneously develop desired critical thinking skills and accounting technical knowledge. Based on existing research in higher education, we recommend that accounting educators apply a model of cognitive development—the reflective judgment model—to better understand students’ thinking and to design and employ more effective learning activities. To encourage adoption of this approach, we summarize existing accounting education recommendations for improved critical thinking education. Although we believe that these recommendations are beneficial, we recognize that only limited accounting education research supports the ideas presented here. Accordingly, we propose calls to action for additional research in this area. Our students need for us to identify and adopt educational practices to generate graduates who have the critical thinking skills required by our rapidly-changing profession. To meet this need, researchers should actively engage in activities to fill the gap in empirical data about the development of students’ critical thinking skills throughout the accounting curriculum. Also, accounting departments and faculty need to support both educational research and improved learning design.

۱٫ Introduction

There have been repeated calls for greater critical thinking ability among accounting graduates, and current changes in the profession require strong critical thinking earlier in an accountant’s career (e.g., Gupta & Marshall, 2010). Despite these repeated calls, Pincus et al. (2017) point out that little educational progress has been made. To encourage and assist in a greater focus on critical thinking, professional organizations are providing competency frameworks and critical thinking resources (discussed below). Nevertheless, a continuing question is whether educational efforts are sufficient to meet the needs of students and the profession. Moreover, questions have arisen about whether critical thinking can be taught and about the effectiveness of education efforts (e.g., Rebele & St. Pierre, 2019).

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