Developing Critical Thinking Skills In The Intermediate Accounting Class:  Using Simulations With Rubrics

Cascini, Karen T.; Rich, Anne

doi:10.19030/jbcs.v3i2.4839

Cited by 6 publications

(11 citation statements)

References 8 publications

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“…Then, students have to consider their experience in handling the previous cases and the opinions of all team members in order to make a right and clear decision which is supported by good and accurate reasoning in accordance with the professional standards. Thus, it is necessary to integrate the real-case business world into the textbook materials as supported by some research [9], [13], [14]. EduLearn ISSN: 2089-9823  Massey and Hise [16] stated that the materials for developing a custom-published textbook might come from four useful sources of information: textbooks, professional and business publications, articles describing the results of academic research, and resources posted on reliable Internet websites.…”

Section: Discussionmentioning

confidence: 99%

“…Due to the importance of critical thinking, the CPA (Certified Public Accountants) test always provides some contents which require critical thinking. The participants of CPA test will be given questions requiring in-depth analysis, and the participants will be necessary to provide solutions to the assigned problems [9].…”

Section: The Importance Of Critical Thinkingmentioning

confidence: 99%

“…The above explanation showed that students' critical thinking ability could be developed gradually by providing a case/issue/problem which, according to Cascini and Rich [9], should be accompanied by clear learning objectives and rubrics; asking the students to use the concept/principle of accounting in solving the problems. However, it is quite difficult to provide the right case/issue/problem.…”

Section: Developing Critical Thinking Abilitymentioning

confidence: 99%

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Critical Thinking in Accounting Textbooks

et al. 2018

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A textbook is the main source of learning in many universities, yet there are only a few studies which specifically evaluate accounting textbook. This research aimed to evaluate the accounting textbooks used in some Indonesian 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 demonstrated that critical thinking receives little attention, either in the components of learning objectives, practice exercises or the materials/main content. Accounting textbook written by foreign authors seems to have higher quality than those written by local authors. It is suggested that the accounting academicians in Indonesia collaborate with accounting practitioners to develop a better quality textbook by adapting the superiorities of textbooks written by foreign authors and eliminating the weakness.

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Section: Discussionmentioning

confidence: 99%

Section: The Importance Of Critical Thinkingmentioning

confidence: 99%

Section: Developing Critical Thinking Abilitymentioning

confidence: 99%

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Critical Thinking in Accounting Textbooks

et al. 2018

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“…Some others have revealed that the use of rubrics as one of the tools in learning assessment can enhance the students' critical thinking skills, problem-solving skills, and self-assessment in the learning environment (Shafer, et al, 2001;Green & Bowser, 2006;Sadler & Good, 2006). Cascini and Rich (2007) also employed a simulation practice method with an assessment rubric in an accounting class about cash flow. The study was intended to develop the students' critical thinking.…”

Section: International Journal Ofmentioning

confidence: 99%

The Effect of Problem-Based Learning with an Analytical Rubric on the Development of Students’ Critical Thinking Skills

Suryanti¹,

Nurhuda²

2021

INT J INSTRUCTION

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This study aims to examine the effectiveness of problem-based learning (PBL) model with an assessment rubric on the students' critical thinking development in learning financial accounting. This quasi-experimental study conducted at a university in Riau, Sumatra, Indonesia involved 41 second-year students. They were divided into two groups: 22 students in the experimental group, 19 students in the control group. Pre-test and post-test were used to examine the effectiveness level. The data analysis techniques included descriptive statistical test and Mann-Whitney Test. The results showed that the mean scores of the pre-test and post-test in the experimental group were 47 and 60 respectively. The mean scores of the pretest and post-test in the control group were 54 and 50 respectively. Moreover, the Mann-Whitney Test results showed that the value of Sig. (2-tailed)> alpha, that was 0.114> 0.05, indicating that Ho was accepted, and Ha was rejected. It indicates that albeit not significantly, the use of assessment rubric in the PBL model could increase the students' learning outcomes in the experimental group as compared with the students in the control group using PBL model only. It could improve the students' critical thinking skills. The limitations of the study and implications to future inquiries are also presented.

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“…Carnes, Awang, and Robles (2004) discuss the development of a rubric to assess the skills, knowledge, abilities, and other characteristics of students in a business information systems program. Cascini and Rich (2007) discuss the development of a holistic scoring rubric to evaluate students' critical thinking skills using simulation. This article extends prior research by developing rubrics to assess students' performance in an online graduate class.…”

Section: Introductionmentioning

confidence: 99%

Using Continuous Improvement to Enhance an Online Course

Aggarwal¹,

Lynn²

2012

Decision Sci J Innov Edu

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Assessment is becoming important from many different perspectives. Universities are planning, developing, and testing various assessment models to satisfy stakeholders. Many accrediting agencies are also requiring assessment plans and their implementation from universities for reaccreditation. This article describes how assessment was used to continuously improve a database course in a Web MBA program, and combines Deming's Plan-Do-Check-Act (PDCA) cycle with Bloom's taxonomy to develop rubrics for problem solving learning objectives in an online course. Results from direct and indirect measurements are used to improve the course. Specifically, two semester results are compared for course assessment. Results show some improvement; however, the course requires continuous improvement to meet benchmarks. The model presented here is generic in nature and should be useful for all educators who plan to initiate or continue the assessment and continuous improvement process. Instead of reinventing the wheel, educators can learn from our experiences and use the results as a starting point for their own assessment programs.

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Developing Critical Thinking Skills In The Intermediate Accounting Class: Using Simulations With Rubrics

Cited by 6 publications

References 8 publications

Critical Thinking in Accounting Textbooks

Critical Thinking in Accounting Textbooks

The Effect of Problem-Based Learning with an Analytical Rubric on the Development of Students’ Critical Thinking Skills

Using Continuous Improvement to Enhance an Online Course

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