Assessment of critical thinking in accountancy education

Abstract

Critical thinking is considered a vital skill in graduates globally. Rapid developments in the global accounting environment pose a need for change in accountancy education. These changes in the profession require a timely response from institutions of higher education to incorporate critical thinking into the accountancy curriculum to prepare graduates for the evolving world of work. Educational institutions that recognise critical thinking as a graduate attribute must adapt their curricula to align learning outcomes, teaching activities, and assessment strategies. This interconnected approach reflects the constructive alignment theory which is the theoretical underpinning of this study. The purpose of this research study was to propose a framework for assessment of critical thinking in accountancy education that highlights the key considerations when assessing critical thinking. A qualitative research approach was followed, where semi-structured interviews were conducted with accountancy academics from across South Africa. Effectively assessing critical thinking in accountancy education requires diverse assessment methods beyond standardised tests. Findings suggest that case studies and rubrics are the most dominant methods due to the real-world context and structured evaluation. A combination of assessments, including group and individual assignments, discussions, and peer evaluations, ensures a comprehensive measure of student competence. A multifaceted approach is essential to capture the various dimensions of critical thinking. The results of this study contribute to the body of knowledge on assessment of critical thinking within the accountancy discipline and offer valuable insights to professional bodies and educators.