Accounting Research (1st Sem AY 2020 – 2021) Assignment 5

Marbella, Melch Yvan R. October 9, 2020

Thinking and Writing that the Professional Accountants Will Tackle

A. Levels of Thinking
 According to Bloom’s Taxonomy of Educational Objectives, the process of
thinking involves 6 levels namely;
1. Gathering Knowledge
- The first step on the 6 levels, as the name suggests, it involves
gathering of data with regards to the topic at hand.
2. Comprehending and confirming
- The second step, after gathering data, we now look at the meaning
of the data we gathered, whether they are valuable or not so on
and so forth.
3. Applying
- This is now where we “explore”. The data that we have finally
digests will now be applied into different scenarios or situations.
4. Analyzing
- After applying, of course we now analyze the new data that we
have gotten from the applying stage.
5. Synthesizing
- The data we analyzed from the earlier stages are now put together
in order to form our conclusion or evaluation
6. Evaluating
- The data’s or evidences that has went through the process is now
compared. This is where we get the solution or final answer to our
problems1

Universal Elements of Reasoning

1
https://www.scholastic.com/teachers/articles/teaching-content/six-levels-thinking/
Accounting Research (1st Sem AY 2020 – 2021) Assignment 5
Marbella, Melch Yvan R. October 9, 2020
 An individuals reasoning depends on how he/she will apply these universal
standards to the elements of thinking

1. All reasoning has a PURPOSE:

- Take time to state your purpose clearly, distinguish your purpose
from related purposes.
- Check periodically to be sure you are still on target.
- Choose significant and realistic purposes.
2. All reasoning is an attempt to FIGURE SOMETHING OUT, TO
SETTLE SOME QUESTION, TO SOLVE SOME PROBLEM
- Take time to clearly and precisely state the question at issue.
- Express the question in several ways to clarify its meaning and
scope.
- Break the question into sub questions. Identify if the question has
one right answer, is a matter of opinion, or requires reasoning from
more than one point of view
3. All reasoning is based on ASSUMPTIONS
- Clearly identify your assumptions and determine whether they are
justifiable.
- Consider how your assumptions are shaping your point of view
4. All reasoning is done from some POINT OF VIEW:
- Identify your point of view. Seek other points of view and identify
their strengths as well as weaknesses.
- Strive to be fair-minded in evaluating all points of view
5. All reasoning is based on DATA, INFORMATION and EVIDENCE
- Restrict your claims to those supported by the data you have.
- Search for information that opposes your position as well as
information that supports it.
Accounting Research (1st Sem AY 2020 – 2021) Assignment 5
Marbella, Melch Yvan R. October 9, 2020
- Make sure that all information used is clear, accurate, and relevant
to the question at issue. Make sure you have gathered sufficient
information

6. All reasoning is expressed through, and shaped by, CONCEPTS

and IDEAS
- Identify key concepts and explain them clearly. Consider alternative
concepts or alternative definitions to concepts. Make sure you are
using concepts with care and precision
7. All reasoning contains INFERENCES or INTERPRETATIONS by
which we draw CONCLUSIONS and give meaning to data
- Infer only what the evidence implies. Check inferences for their
consistency with each other
- Identify assumptions which lead you to your inferences
8. All reasoning leads somewhere or has IMPLICATIONS and
CONSEQUENCES
- Trace the implications and consequences that follow from your
reasoning
- Search for negative as well as positive implications
- Consider all possible consequences2

2
http://www.criticalthinking.org/pages/the-elements-of-reasoning-and-the-intellectual-
standards/480
Accounting Research (1st Sem AY 2020 – 2021) Assignment 5
Marbella, Melch Yvan R. October 9, 2020
Aspects of Effective Writing

 Effective writing is often defined as a writing that has “logical flow of ideas”
and is “cohesive”. In order to achieve an effective way of writing, here are
some aspects or elements that it must possess:
1. Proper Organization
- As stated earlier, effective writing must have the “logical flow of
ideas” hence, calls for proper organization of ideas. It normally has
the topic that communicates the main point or argument that the
writer wishes to explore, whilst the subsection consists of; the
introduction, the body, conclusion and recommendation.
2. Clarity
- Of course, proper organization of ideas is not enough to show
logical flows, the writer must be clear with what he/she is pointing
out. The writer must ensure that the readers would be able to
understand his/her article in order for the messaged to be conveyed
properly.
3. Style
- It is also crucial for the writer that he/she be aware of his/her style
of writing. The writer must ensure that the reader won’t be bored
out by reading the article that he/she wrote. This means that the
writer must ensure that his/her piece possess elegance and
readability.
4. Common Errors
- Like everything else in the world, effective writing must also be free
from common errors! An effective writer would edit and proofread
their work not just once nor twice, they have to ensure that the
piece is free from errors otherwise catastrophe is ensured 3

Writing Effective Texts e-mails and Letters

3
https://penandthepad.com/effective-writing-skills-paragraph-transitions-5451.html
Accounting Research (1st Sem AY 2020 – 2021) Assignment 5
Marbella, Melch Yvan R. October 9, 2020
 Also known as “Netiquette”, the way that one carries their selves in writing
bears a significant weight. Writing in an online environment requires tact, skill
and an awareness that what you wrote would be seen for a long time by
many people, otherwise, you would end up by well known figures that either
have been sent to jail, or publicly humiliated for not being aware of
“netiquette”.

Here is a guideline for communicating online

 Know your context
- Of course, one must be aware of what they post or write, otherwise
they would be making a fool out of their selves
 Remember the human
- In layman’s terms, be humane. Ensure that you will not offend
anyone with you writing.
 Recognize the text is permanent
- Since there is no definite time of how long the internet would exist,
expect what you wrote to even outlive you
 Avoid flaming: research before you react
- We all know that we humans can get a little emotional and let it
take over us, specially on topics that we strongly have opinions
over. However, one must always remain composed and find out the
facts before posting
 Respect privacy and original ideas4
- Do not plagiarize.

4
https://pressbooks.bccampus.ca/technicalwriting/chapter/correspondence/