Providing and Validating a Model For Applying Critical Thinking in Accounting Education in Universities

Today, one of the most important challenges for universities is the teaching of academic disciplines; Including accounting. One of the major challenges of the 21st century is how to educate students who are prepared to face a dynamic and changing society. The accounting learning process should be designed to develop students' ability to think critically. Therefore, providing a model for using critical thinking in accounting education in the universities has been considered by researchers. The study was conducted in two qualitative and quantitative steps: In the qualitative step, using the research literature and the opinion of experts, the factors affecting accounting education were identified and categorized with a critical thinking approach. In quantitative step, the obtained model was tested by Structural Equation Modeling. The statistical population of the research in the qualitative part included prominent teachers of accounting and in the quantitative part included teachers and PhD students in accounting. The sample size was 12 in the qualitative part and 286 in the quantitative part. The results of oxtracted model showed that; The dimensions of causal conditions have a significant effect on axial conditions. Phenomenon, context, and intervening conditions have had a significant impact on strategies. Also, strategies have had a significant impact on the consequences. Also, the effective mediation role of axial conditions and strategies was confirmed. Based on the results, all factors in the extracted model have effective cause and effect role. In the end, the main index of Grounded Theory model was favorable fit. The results of this research can be a strategic and practical model for teachers and accounting schools.