Lloyd D. Doney

Developing Critical Thinking Skills in Accounting Students

Abstract The Accounting Education Change Commission has called for a reorientation in accounting education that emphasizes development of the students capability to learn and preparation of students for life-long learning. As accounting educators consider the implications for teaching and assessment strategies, the cogent research in other academic fields is useful in developing the response to the committees recommendations. This article examines selected research with a focus on the development of critical thinking skills, teaching strategies for critical thinking, and assessment criteria for critical thinking in accounting.

Information Systems Content in the CMA Examination

Abstract This study examines 12 recent CMA exams administered from June 1987 through December 1992 to determine the extent of information systems (IS) coverage. We evaluated each exam using a definition of IS knowledge and skills from the common body of knowledge developed by the Institute of Management Accountants (IMA). The results of the study indicate that the IMA has recognized the importance of IS knowledge, as evidenced by the extent of exam coverage and the relevance of the items tested. Because information systems courses are included in a model curriculum recommended by the IMA, the results of this study may be useful to accounting faculty in designing accounting systems courses.