Determining Indicators and Process Pattern of Critical Thinking in Teaching and Learning

The aim of this study was to determine the indicators of critical thinking in teaching and learning in Iran based on Grounded Theory with a systematic approach attributed to Strauss and Corbin and paradigm logic. The scope of this research includes all literature and theories related to teaching critical thinking in accounting. To collect the required data, research literature, the technique of semi-structured interviewing of famous teachers in top universities and the method of snowball sampling were used. Data analysis was performed based on three stages of open coding, axial coding and selective coding. Findings were categorized into six general categories with 41 concepts/themes and 212 final identifiers. Finally, the initial theory of the executive model of the critical thinking process model in teaching and learning of accounting students was developed as a conceptual paradigm model. Because the ability to think critically is an important consequence of education, there is a need for further research and continuous development of reliable and validated tools to measure students' critical thinking in order to conduct educational strategies that effectively facilitate critical thinking among students.