CRITICAL THINKING SKILLS OF ACCOUNTING STUDENTS

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.