Reference guide

Critical Thinking Model

 Reference guide
Critical Thinking Model
• State purpose/problem
• Identify key stakeholder(s) and their goals/preferences
• Identify and review relevant knowledge, concepts, or
Identify techniques
Continuous Improvement

• Apply and interpret relevant calculation(s) and concept(s)

• Explore potential causes, consequences/effects, and
Analyze interrelationships
Mindset

• If appropriate, question information and assumptions

• Summarize pros and cons of alternatives
Skepticism

Conclude • Use judgment to reach well-reasoned conclusion(s)

• If appropriate, provide additional advice (e.g., identify
implementation issues)
Objectivity

Communicate • Write and/or speak effectively

• Adapt communication to the audience
Stages of Adulthood Cognitive Development

Stage 1 Stage 2 Stage 3 Stage 4 Stage 5

Little/No Critical Some Critical Emergent Competent Expert Critical
Thinking Thinking Critical Thinking Critical Thinking Thinking
“The Confused "The Biased “The Perpetual “The Pragmatic "The Strategic
Fact-Finder” Jumper” Analyzer” Performer” Revisioner"

The diagram illustrates an ideal progression of critical thinking stages

for an accounting program. At the end of the undergraduate or masters
program, we would like for students to achieve Stage 4, which is
consistent with the critical thinking skills described in Chapter 1. To
achieve this goal, introductory courses need to help students achieve
Stage 2, and intermediate to advanced courses need to help students
achieve Stage 3.

© 2019 Association of International Certified Professional Accountants. All rights reserved. AICPA and American Institute of CPAs are trademarks of the American Institute of Certified Public Accountants and are
registered in the United States, European Union and other countries. The design mark is a trademark of the Association of International Certified Professional Accountants.

Stage 1
Little/No Critical Thinking
“The Confused Fact-Finder”
All problems can be solved
“correctly.” Sometimes temporary
uncertainty delays the ability to
Key beliefs about
solve a problem (e.g., “We will
knowledge
know which accounts become
bad debts when the customer
either pays or does not pay”).
Uses knowledge and/or experts’
opinions to find the correct
answer. Often provides definitions
Critical thinking
instead of analysis. May become
approach
frustrated and puzzled by open-
ended learning tasks that do not
have a single, correct answer.
Focus on the existence of
Recommended ambiguities/uncertainties that
focus for critical prevent a single, correct answer.
thinking Emphasize the student’s
development responsibility for reaching his/her
own conclusion.
© 2019 Association of International Certified Professional Accountants. All rights reserved. AICPA and American Institute of CPAs are trademarks of the American Institute of Certified Public Accountants and are
registered in the United States, European Union and other countries. The design mark is a trademark of the Association of International Certified Professional Accountants.
Stages of Critical Thinking
Stage 2
Some Critical Thinking
“The Biased Jumper”
Situational variables can prevent
knowing the “correct” answer. All
people (including “so-called experts”)
use their personal biases and logic to
reach a conclusion.
Jumps to a conclusion, and then
argues in a biased way for that
conclusion. Acknowledges, but tends
to discount, other viewpoints.
Focus on delaying conclusions until
analyses are completed as
objectively and thoroughly as
possible.
Stage 4
Stage 3
Competent Critical
Emergent Critical Thinking
Thinking
“The Perpetual Analyzer” The table summarizes the beliefs about
“The Pragmatic Performer”
knowledge for Stages 1, 2, 3, and 4,
the related critical thinking approaches,
and key recommendations for the
Open-ended problems cannot be Open-ended problems can be focus of teaching and learning.
solved except within a specific solved in a tentative way based
context, using appropriate rules on evaluations of available A major feature of the approach
of inquiry appropriate for that information and the pragmatics
recommended is for faculty to explicitly
context. Knowledge is relative. of the situation at hand.
help students shift their underlying
beliefs about knowledge.
Attempts to articulate a Demonstrates thorough and
detached, balanced view of the objective analyses, including
Examples in
problem from different identification of key assumptions Chapter 1;
perspectives or contexts. Often and decision criteria. Often Goals in
reluctant to select and strongly ignores limitations or other Critical Thinking Chapter 6
Competencies/
support one conclusion. Write issues that cannot currently be Learning Objectives
overly long papers. resolved.
Learning Activity
Students’ Critical
Questions/
Thinking Stage(s)
Requirements
Focus on prioritizing the Problem Complexity,
DEVELOPMENT AFTER Details in
information and factors to be Context, and
STAGE 4, IS BEYOND Chapters Uncertainty Descriptions in
considered. After thorough
THE SCOPE OF THIS 3, 4, 5, 6 Chapters 2, 3, 4, 5;
analyses, use priorities to select Assessment in
GUIDE.
and apply decision criteria. Chapter 6