TAILIEUCHUNG - Lecture Accounting and auditing research: Tools and strategies - Chapter 2: Critical thinking and effective writing skills for the professional accountant
This chapter presents the following content: Critical thinking skills, levels of thinking, universal elements of reasoning, an example of using critical thinking skills, effective writing skills, writing as a process, punctuation primer, improved writing skills required,. | Chapter 2 Critical Thinking and Effective Writing Skills for the Professional Accountant 1 Critical Thinking Skills “characterized by careful and exact evaluation and judgment” Purposeful, goal-oriented, and creative A process of understanding how thinking and learning work. 2 Critical Thinking skills (contd.) Higher order skills Analysis- breaking ideas into component parts Synthesis – connection among different components to derive relationships that tie the parts of the answer together Critical assessment – examination of the conclusions reached for sound logical reasoning. 3 Critical Thinking Skills (contd.) Includes Recognizing any explanatory relations among statements Recognizing the structure of arguments (premises, implicit assumptions, and conclusions) Assessing consistency or inconsistency, equivalence among statements, and logical implications Formulation and identifying deductively and inductively, justified conclusions based on available evidence 4 Levels of Thinking Bloom’s taxonomy-six levels, knowledge, comprehension, application, analysis, synthesis, evaluation. Higher order knowledge occurs when using higher order skills One must be able to perform lower level skills before moving up 5 Levels of Thinking (contd.) Bloom’s Taxonomy 1. Knowledge – recall 2. Comprehension – grasping material 3. Application – use in new situation 4. Analysis – breaks down into components 5. Synthesis – puts parts into new form. 6. Evaluation – judges the value of the statement 6 8 Elements of Reasoning Purpose Issue Information Concepts Assumptions Interpretation Implications Conclusions Effective Writing Skills Know your Audience – supervisor, shareholder, management, government agency, other. “in accounting and other professions, we must have strong technical skills. But if we cannot communicate what we know, the value of the technical skills is lessened.” AICPA’s 6 Characteristics of Effective Writing for the CPA Exam Coherent organization Conciseness Clarity Use .
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