Critical thinking is fostered through the course of Accounting Theory in postgraduate education

Abstract

Reviewing is a method that helps us to practice our thinking skills systematically and to have an objective view of all phenomena happening around us. Critical thinking skills will help us study and discover a problem's correctness and inaccuracy to have convincing arguments about it. This is also an important skill for the scientific research of graduate students who are for the first time to do the research. To meet that need, the Accounting Theory subject is introduced to help students prepare theories of accountancy and critical thinking skills through content and teaching methods. Analyzing the subject of accounting theory in these two ways to help graduate students recognize the importance of the subject in order to study this subject effectively is what the paper focuses on.