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Critical Thinking Development in Community College Programs
Alan Reinstein,
Wayne State University
Gerald H. Lander, University of South Florida St. Petersburg
ABSTRACT. Accounting as a profession is sometimes regarded by the general public as rule-bound, algorithmic—as simple bookkeeping—when in fact it has been and is increasingly an exercise in creative thought. Accounting “rules” are fundamentally invitations to the accountant to practice critical thinking. The accounting profession faces increased demands from students, parents and employers to prepare students better; programs must “do more” with ever-diminishing resources. In response to these demands, many programs now go beyond teaching traditional accounting skills to focus on writing, critical thinking and other important skills to help develop more successful graduates. After discussing the general background of critical thinking skills, we discuss how traditional and community college programs can more effectively implement this important tool.
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