Instructional strategies to promote critical thinking skills development among accounting undergraduates – a literature review

Accounting educators are continuously urged to implement appropriate instructional tools that encourage the development of critical thinking skills among undergraduates. This research contributes to sharing the usefulness of diverse teaching approaches, along with the limitations, to better understand which instructional tools are viewed as beneficial in encouraging accounting students to cultivate critical thinking skills. A systematic review of prior studies was undertaken at the undergraduate level within the accounting discipline. A thematic analysis of the literature revealed five instructional tools, and these include class dialogues, research engagements, field trips, case studies, and educational games. The associated challenges suggest that educators require institutional-level training and support to help them appropriately integrate the tools within their curricula. The study outlined five instructional tools however this is not an indication that the approaches to support undergraduates to hone critical thinking capabilities are restricted to these five tools. The labour market continues to become competitive and complex, and research into exploring innovative instructional tools must continue to better prepare the next generation of graduates, translating into a skilled workforce and reducing the skills gap.