The Development of Critical Thinking Skills for Accounting Students : A Case Study of a Seminar in the Taxation Module

Main Article Content

ชนิดา ยาระณะ

Abstract

ABSTRACT


The purposes of this research were to: 1. construct learning units for enhancing critical thinking skills of accounting students according to setting criteria 2. study critical thinking behaviors from learning units for accounting students, and 3. compare the students’ critical thinking skills scores before and after using learning units.  The sample group were fifty-five accounting students in the Accountancy Department, Naresuan University. The researcher specifically selected participants from accounting students who enrolled in the Seminar in Taxation module of the academic year of 2017. The instruments used in this study were: learning units for enhancing critical thinking skills of accounting students, critical thinking behaviors evaluation forms and forty items of multiple choices critical thinking skills test.  The collected data were analyzed in terms of quantitative approach by using means, percentage and t-test and qualitative approach. The findings revealed that: 1) learning units for enhancing critical thinking skills of accounting students reached the setting criteria in the good appropriate level and the effectiveness index was 0.6327 2) students’ critical thinking behaviors from the learning unit activities were in very good level 3) the average critical thinking skills scores of post-test after using learning units was significantly higher than the pre-test scores at .05 level

Downloads

Download data is not yet available.

Article Details

Section
-

References

Abshayawansa, S. & Fonseca, L. (2010). Conceptions of Learning and Approaches to
Learning : A Phenomenographic Study of Group of Overseas Accounting Students
from Sri Lanka. Accounting Education: an international journal, 19(5), 527-550.
Federation of Accounting Professions under the Royal Patronage of His Majesty the
King. (2014). International Education Standard (IES 3) Initial Professional
Development-Professional Skills (Revised). [Online]. Available : http://www.fap.or.th/
images/column_1359010350/IES%203_FINAL%20TH%20050916.pdf [2017, July 21].
Hannel G.I. & Hannel, L. (2007). The Seven Steps to Critical Thinking: A Practical
Application of Critical Thinking Skills. [Online]. Available : http://tdc.thailis.or.th/ tdc/dccheck.php?Int_code=121&RecId=18&obj_id=86&showmenu=no [2017, July 21].
Karnjanawasri, T. & Karnjanawasri, S. (2016). Research Methodology. Bangkok :
Three B Publication and Rubber Stamp Co., Ltd.
Kimmel, P. (1995). A Framework for Incorporating Critical Thinking into Accounting Education.
Journal of Accounting Education, 13(3), 299-318.
Maoun, R. (2016). Effective Instruction in Higher Education. Journal of Southern Technology,
9(2), 169-176.
Pattiyatanee, S., Chartsuwan, J., & Khamdee, W. (2005). Critical Thinking Test. Journal of
Educational Measurement Mahasarakham University, (11), 1-15.
Paul, R. & Elder, L. (2008). A Small Guide Book for Concepts and Instruments of
Critical Thinking. Translated from Foundation for Critical Thinking. by
Boonkham, D. Foundation for Critical Thinking Press. [Electronic Data]. [Online].
Available : https://www.criticalthinking.org/files/CT_Concepts-Thai.pdf [2017, July 21].
Payakkin, A. & Polpok, N. (2014). A Development of Critical Thinking Skills by using
Interdisciplinary Approach Through a Learning Unit “The Climate Change for
Lower Secondary Education Students”. Journal of Education, 25(2), 109-124.
Ponpruksa, R. (2009). Learning Achievement in Personal Income Tax Calculation by
using teamwork exercises. [Online]. Available : http://dusit.ac.th/~msportfolio/
public/adviser/55/%E0%B8%A7%E0%B8%B4%E0%B8%88%E0%B8%B1%E0%B8%A2%E0%B9%83%E0%B8%99%E0%B8%8A%E0%B8%B1%E0%B9%89%E0%B8%99%E0%B9%80%E0%B8%A3%E0%B8%B5%E0%B8%A2%E0%B8%992.doc [2017, July 24].
Prajanban, P. (2009). Software Program for Examination Verification, Examination
Analysis and Basic Statistics Analysis. Department of Research, Educational
Measurement and Evaluation, Faculty of Education, Naresuan University.
[Online]. Available : https://drive.google.com/file/d/1RGAXrk2pE53w_ iWfzygkS8KPiZ1UhtAA/view. [2017, January 21].
Promwong, C. (2013). Developmental Testing of Efficiency of Instructional Media or
Prototype. Journal of Education, Silpakorn University. 5(1), 7-20.
The Securities Exchange of Thailand. (2015). Tax Planning. [Online]. Available :
https://www.set.or.th/education/th/start/start_start_3_7.pdf [2017, July 21].
Warn, T.S. (2009). Students’ learning style and their academic achievement for taxation
Course-a comparative study. Proceedings of the 2nd International
Conference of Teaching and Learning (ICTL 2009) INTI University College,
Malaysia, 1-7.