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

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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


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