Document Type : Original Article

Authors

• Pejman Etemad Foroughi ¹
• Mehrdad Ghanbari ²
• Farhad Shahveisi ³
• Mokhtar Arefi ⁴

¹ PhD student in Accounting, Department of Accounting, Kermanshah branch, Islamic Azad University, Kermanshah, Iran.

² Faculty member, Department of Accounting, Kermanshah branch, Islamic Azad University, Kermanshah, Iran.

³ Faculty member, Department of Accounting, Faculty of Social Sciences, Economics, and Entrepreneurship, Razi University, Kermanshah, Iran.

⁴ Faculty member, Department of Psychology and Counseling, Kermanshah branch, Islamic Azad University, Kermanshah, Iran.

Abstract

This research was conducted after presenting a critical thinking model in accounting faculty members with the aim of promoting education. Critical thinking is an analytical thinking that can guarantee the progress of any field of study, including accounting. In this research, a combination of quantitative and qualitative methods was used, which in terms of data type; Descriptive and data collection method; It was a Delphi / survey. The number of experts in the Delphi stage was 22 faculty members with professional experience and in the survey stage were 384 graduates and students in the field who expressed their views on the dimensions and components of critical thinking. In this study, after reviewing the critical thinking literature and using the opinions of experts, the initial model was extracted and the final model was approved in three steps using the Delphi method to achieve the convergence of opinions. The validity and reliability of the model were confirmed using confirmatory factor analysis and Cronbach's alpha. Based on the obtained results, the critical thinking model consists of 12 main dimensions including truth seeking, analysis, analysis, mental openness, curiosity, regularity, self-confidence, perfection, interpretation, evaluation, explanation and self-regulation and 45 sub-components.

Keywords

• Critical thinking
• Accounting
• Education
• Students