Ranking components of critical thinking in accounting education and profession using multi-criteria ranking algorithm (MCRA)

Subject Areas : Management Accounting

makijeh nazemizadeh ¹ , Forough Heirany ² , Mahmoud moeinadin ³ , seyyed hasan Hatami nasab ⁴

1 - PhD student, Yazd Branch, Azad Islamic University, Yazd, Iran
2 - PhD, Assistant professor of Accounting Group, Yazd Branch, Azad Islamic University, Yazd, Iran. (author)
3 - PhD, Assistant professor of Accounting Group, Yazd Branch, Azad Islamic University, Yazd, Iran
4 - Department of Management, Yazd Branch, Islamic Azad University, Yazd, Iran

Received: 2022-04-08 Accepted : 2022-08-24 Published : 2022-11-22

Keywords: accounting, critical thinking, multi-criteria ranking algorit,

Abstract :

The present study aims ranking components of critical thinking from viewpoint of accounting professors and employers (financial managers) in accounting education and profession. For this reason, a questionnaire containing components of critical thinking was provided to experts, professors and employers and priority of each component from the viewpoint of two groups of experts was determined using multi-criteria ranking algorithm. The present study was conducted in 2020 and 2021. The research results show that experts of professors consider the analysis component to have the highest rank, the experts of employers, whereas, prioritized as their third inference. Reasoning, personality features and mental characteristics are not one of the last priorities of employers and from the viewpoint of professors, they do not have a high rank, and interpretation and translation components, attitude and readiness and personal characteristics are almost close to each other in viewpoints of two groups of experts and differed by only one rank difference between the two groups. The most significant contrast in this ranking comparison concerns the inference component which has the first rank among the employer experts and the rank one last left among the professors' experts.

References:

• باقری، محسن؛ حمزه، ‏افسانه. (1397). فعالیت‏های فوق برنامه دانشجویان و گرایش به تفکر انتقادی و مهارت‏های حل مسئله در آن، ‏انتشارات آموزش عالی، ‏9(3): صص 39-22.


• راستجو، سعیده؛ سپهر، حمید؛ زندوانیان، احمد. ( 1393). بررسی رابطه گرایش به تفکر انتقادی، ‏رویکردهای یادگیری و عملکرد تحصیلی در دانشجویان کارشناسی ارشد دانشگاه یزد، فصلنامه انجمن آموزش عالی ایران، 6(3) : صص 83-63.


• شبیربنائم، یاسر. (1392). بررسی نقش تفکر انتقادی در راستای تفکر راهبردی، فصلنامه توسعه، 1392 (29): صص 206-173.


• شریعتمداری، ع. (1382). مقدمه روان شناسی، ‏انتشارات مشعل.


• شریفی، صابر؛ سیف نراقی، مریم؛ نادری، عزت اله؛ احقر، قدسی. (1397). جایگاه تفکر انتقادی در اسناد بالادستی آموزش ‏و ‏پرورش ایران. پژوهش در نظام‏های آموزشی 12 (2): صص 266-249.


• شعبانی، حسن. (1385). روش تدریس پیشرفته آموزش مهارت ها و راهبردهای تفکر، انتشارات سمت، تهران.


• عبدالهی، بیژن؛ کرمی، الهام؛ پهلوان، عظم. (1394). شناسایی و اعتبارسنجی نشانگان و مؤلفه‌های رفتاری مؤثر اساتید دانشگاه در شکل‌گیری تفکر انتقادی دانشجویان، فصلنامه انجمن آموزش عالی ایران، ‏7(2): صص 191-153.


• کریمی، شهرام. (1395). بررسی ارزیابی آثار و سازهای تاریخی با استفاده از روش AHP و مهندسی ارزش به منظور حفاظت و بهره برداری آن، رساله دکتری، دانشگاه فردوسی مشهد، ‏پردیس بین‏المللی دانشکده کشاورزی، ‏گروه مهندسی آب.


• مایرز، چت. (1374). آموزش تفکر انتقادی، ‏ترجمه : خدایار ابیلی، انتشارات سمت، تهران.


• مرادی مخلص، حسین؛ حیدری، جمشید؛ پوطی، نسیبه. ( 1397). رشد تربیت اخلاقی با تلفیق مؤلفه‌های تفکر انتقادی، ‏فصلنامه اخلاق در علوم و فناوری، ‏13(3): صص 15-8.


• ناظمی‏زاده،منیژه؛ حیرانی،فروغ؛ معین الدین، محمود؛ حاتمی نسب، سیدحسن. (1400). ‍‍‍شناسایی‏ و ‏‏‏‏طبقه بندی‏ ابعاد ‏و‏ مولفه‏های ‏تفکر ‏انتقادی ‏در‏ آموزش‏ حسابداری با بهره‏گیری ‏از‏‏روش ‏تحلیل‏ محتوای‏ کیفی‏ قیاسی ‏ساخت‏ یافته،مجله تحقیقات حسابداری و حسابرسی،زیر چاپ.


• نصیرزاده، فرزانه. (1389). چهره در حال تحول آموزش حسابداری، ‏مجله حسابدار، 25 (225): صص63-58.


• Accounting Education Change Commission. (1990), "Objectives of education for accountants" (Position Statement No. 1). Retrieved from http://www2.aaahq .org/aecc/pdf/position/pos1.pdf.


• Albrecht, W. S., & Sack, R. J. (2000), "Accounting Education Series: Vol. 16. Accounting education: Charting the course through a perilous future". Sarasota, FL: American Accounting Association.


• American Institute of Certified Public Accountants. (2000)," The CPA vision: Gaining momentum: 1999-2000 annual report". Retrieved from https://www.aicpa.org /About/AnnualReports /Downloadable Documents/AICPA-1999-2000-AnnualReport.


• Arthur ,A., Lybrand,F, Deloitte, H ., ErnstE,S ., Peat,W ., & Main,M. (1989)," Perspectives on education: Capabilities for success in the accounting profession". New York, NY: Authors.


• bedford, N., Bartholomew, E. E., Bowsher, C. A., Brown, A. L., Davidson, S., Horngren, C. T., & Wheeler, J. T. (1986)," Special Report: Future accounting education: Preparing for the expanding.


• Bell,R & loon , M. (2015),"The impact of critical thinking disposition on learning using"business simulations ," The International Journal of Management Education" , pp 119-127.


• Chartrand, J., Ishikawa, H., & Flander, S. (2013), "Critical thinking means business: Learn to apply and develop the NEW #1 workplace skill". Retrieved from TalentLens website: http://talentlens.in/PDF/Critical-Thinking-MeansBusiness.


• Datar, S. M., Garvin, D. A., & Cullen, P. G. (2010), "Rethinking the MBA: Business education at a crossroads". Boston, MA: Harvard Business Press.


• Drucker, P. F. (1959), "Landmarks of tomorrow. New Brunswick, NJ: Transaction'', EBI MAP-Works. (n.d.). About: Company history. Retrieved from http://www.webebi .com/about.


• Ennis, R. H. (2008), "An Outline of Goals for a Critical Thinking Curriculum and its Assessment ", (http://www. Critical Thinking. net).


• Hasan , M ,I ., Büyüktahtakın , E ., Elamin , E ., & multi,A.(2019 ),"criteria ranking algorithm (MCRA) for determining breast cancer therapy ", Omega pp 83-101.


• Huerta, P. A., Muela, A. & Larrea, I. (2022), "Disposition toward critical thinking and creative confidence beliefs in higher education students: The mediating role of openness to

 

diversity and challenge" ,Thinking Skills and Creativity, pp1-9.

• Hyytinena , H ., Tooma , A ., & Postareffb , I . (2018) ,"Unraveling the complex relationship in critical thinking, approaches to learning and self-efficacy beliefs among first-year educational science students", Learning and Individual Differences, pp 132-142.


• Johnson, L, P. N., & Savary, F. (1999),"MUSORY inferences: A novel class of erroneous deducations".Cognition, 71, pp191-229.


• López, M., Jiménez, J. M. & Martín, B. (2019), " The impact of an educational intervention on nursing students' critical thinking skills: A quasi-experimental study", Nurse Education Today, pp 21-41.


• Minton-E, T. (2013), "Skills gaps often very basic: English, critical thinking, solving problems". HRMagazine, 58(5), PP 20-31.


• Piper, B. (2004), "Critical thinking skills". Professional Builder, 69(1), PP 54-67.


• Reinhardt, W., Schmidt, B., Sloep, P., & Drachsler, H. (2011)," Knowledge worker roles and actionsresults of two empirical studies". Knowledge and Process Management, 18(3) pp150-174.


• Smith, B., Johnston, V. (2002). Using structured clinical preparation to stimulate reflection and foster critical thinking. Journal of Nursion Education, 41(4): pp 182-189.