Critical Thinking in Accounting Textbooks

Diana Tien Irafahmi, Dudung Ma'ruf Nuris, Fatmawati Zahroh, Primasa Minerva Nagari

Abstract


This research aimed to evaluate the accounting textbooks used in universities and is expected to provide recommendations of accounting textbooks which are potential to develop students’ critical thinking ability. This study was a content analysis. The analysis was based on the Bloom’s taxonomy as well as the indicators of contextual representation intensity level. The results of this research demonstrated that the accounting textbooks used in universities have not entirely accommodated the aspect of critical thinking, either in the components of learning objectives, task/exercises, or of the materials/main content. This article has provided technical guidelines for critical mapping in accounting textbooks. It is suggested that the accounting academicians collaborate with accounting practitioners in developing a better quality textbook by adapting the superiorities of textbooks written by foreign authors and eliminating the weakness. 


Keywords


Accounting Education; Critical Thinking; Accounting Textbooks

References


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DOI: http://dx.doi.org/10.11591/edulearn.v12i1.6315

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Journal of Education and Learning (EduLearn)
ISSN: 2089-9823, e-ISSN 2302-9277
Published by: Universitas Ahmad Dahlan (UAD) in collaboration with Institute of Advanced Engineering and Science (IAES)

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