HABILIDADES DE RACIOCÍNIO CRÍTICO DE ALUNOS DE CONTABILIDADE

Scott D Johnson,Edgard B Cornachione, Jr,Hohn R Duncan

doi:10.17524/repec.v1i2.9

Abstract

Educational systems around the world judge student academic performance based upon reading and writing abilities, with evidence of critical thinking playing an essential role. In order to improve business education, a better understanding of students’ critical thinking and communication skill is required. This study aimed at assessing reading, writing, and critical thinking skills of accounting students using validated instruments: (a) Motivated Strategies for Learning Questionnaire, (b) Ennis-Weir Critical Thinking Essay Test, and (c) Flesch Reading Ease (English and Portuguese). Students wrote a short essay that was evaluated for writing quality and critical thinking based on the EW-CTET. Scores provided indications of good writing quality and evidence of high levels of critical thinking. No significant differences (i.e., gender, parenthood, program level, and program stage) of measured reading levels of the written products were found. Elements for improving learners’ performance aligned with their critical thinking skills are discussed along with a deep reflection on how educators would behave as agents of change in the reported scenario. Observed cultural differences in critical thinking related to perception of authority should be examined in further investigations.

Highlights

Sistemas educacionais ao redor do mundo avaliam o desempenho acadêmico de alunos com base em habilidades de leitura e redação, com evidências sobre o papel essencial do raciocínio crítico
Based on the evidence gathered in this study in terms of accounting students’ critical reading and writing skills, supported by widely-known instruments (MSLQ, Ennis-Weir Critical Thinking Essay Test (EW-CTET), original and adapted Flesch Reading Ease (FRE)), we register the following findings and conclusions in the light of the stated hypotheses
The critical thinking levels of accounting students at USP were slightly higher than those observed in both the original studies

Summary

Introduction

Sistemas educacionais ao redor do mundo avaliam o desempenho acadêmico de alunos com base em habilidades de leitura e redação, com evidências sobre o papel essencial do raciocínio crítico. Wilson (2002) promotes a view of accounting education as a multi-disciplinary group of competencies including technical, interpersonal, and creative thinking skills. Another key viewpoint comes from potential employers. Originating from the Perry (1970) stage and position model of intellectual and moral development, the Kitchener and King (1981) model establishes seven stages in the development of reflective judgment They further differentiate reflective judgment from critical thinking by relating it to the resolution of ill-structured problems requiring skills beyond the application of formulae or simple logic. One potential area for research on critical and creative thinking in accounting programs is in the way students interact with text while reading and writing. This study supports discussion on the critical thinking skills of accounting students while assessing students’ interaction with text in terms of critical thinking, writing, and readability measures

Objectives

Results

Conclusion