Identifying and Classifying the Dimensions and Components of Critical Thinking in Accounting Education Using Structured Deductive Qualitative Content Analysis Method

  Wise reasoning about what people believe and what they do is critical thinking. Nurturing thinking power is considered as one of major aims of education.  as the viewpoint of thinkers, the critical thinking, nowadays, is introduced as the main output of higher education and teaching thinking is the main basis for its emergence. The present investigation aims to identify and classify the dimensions and components of critical thinking in accounting education.
the dimensions and components of critical thinking, in the present investigation, were extracted using structured deductive qualitative content analysis method and also were analyzed by using Nvivo software version 10, using Fuzzy dolphin process, also, the screening of identified components was performed through a questionnaire and by the expertise opinions of 10 experts (accounting professors as faculty members).
the obtained results indicate the identification of two dimensions skill and tendency, 11 components, and there are 149 sub-components for the critical thinking that Finally, 8 components, 77 sub-components were identified more important in the viewpoint of experts.
  In the present investigation, the obtained components could be a good way for using critical thinking into accounting training. Critical thinking as educational optimal outcome could lead accounting learners to a better understanding and move beyond educational books content.