Measuring Critical Thinking Skills in Accounting Students

Abstract

Critical thinking has become a fundamental competency in accounting education due to the shift from rule-based reporting to judgment-oriented professional decision-making. Traditional curricula emphasize compliance, standards, and procedural knowledge; however, accountants must now evaluate evidence, exercise skepticism, and interpret complex financial data. This study explores methods for measuring critical thinking among accounting students using standardized tests, case-based assessments, reflective journals, and analytical rubrics. Data were collected from 312 students across five universities using a pre-post intervention model featuring problem-based learning (PBL) and fraud simulation exercises. Results show significant improvement in analytical reasoning, evidence evaluation, and argument construction when active learning pedagogy is applied. The paper proposes a hybrid measurement framework combining quantitative scoring tools and qualitative reflective analysis to provide a comprehensive evaluation model.