APPLYING TECHNIQUES FOR CREATIVE THINKING AND CRITICAL THINKING FOR ACCOUNITNG CURRICULUM

Abstract

In the age of digital and technology, when computers could do replacement
for humans in terms of technical works, some accounting reports and researches
showed that accountants are no longer record accounting facts and events. The
increasingly global economy put pressure on universities to have an innovative
accounting program as well as a requirement of creative and critical accountants.
This paper suggests a range of techniques for thinking skills development. From
thought-provoking lessons, instructors help students develop creative and
critical thinking skills as required in 4.0 revolution. These techniques and
examples promotes student-centred learning approach, in contrast to the
traditional method of teacher-centred.