Thinking practice: Iteration, peer review, and policy analysis in a governmental accounting class

Wayne Finley and Tammy R. Waymire

Journal of Accounting Education, 2013, vol. 31, issue 3, 333-349

Abstract: All accounting graduates need strong critical thinking skills to succeed. However, possessing these critical thinking skills upon graduation is particularly crucial for new accountants working in the field of governmental accounting. As public servants at the local, state, and federal levels, they may face both short-term budget constraints and long-term sustainability concerns that cannot be solved with technical skills alone. Due to the proliferation of standards and technical practices across the accounting profession, governmental accounting educators may find it difficult to incorporate critical thinking instruction into their courses. In response to these concerns, this paper presents a project developed for inclusion in a governmental and nonprofit accounting course. Over the course of one semester, students choose a governmental policy topic of interest, conduct background research, evaluate the costs and benefits associated with a policy issue, and prepare recommendations in a written format addressed to the appropriate legislative committee. The project also incorporates review and iterative components that allow students to revise their written work based on feedback from the instructor and classmates. We report results of pre- and post-surveys that suggest that the project offers promise as a vehicle for promoting critical thinking skills among governmental accounting students.

Keywords: Governmental policies; Critical thinking skills; Iteration; Written communication (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:31:y:2013:i:3:p:333-349

DOI: 10.1016/j.jaccedu.2013.06.001

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