Abordări moderne ale procesului educațional în vederea formării gândirii critice la studenții contabili

Abstract

In the current context, marked by economic and informational dynamism, critical thinking becomes an indispensable competence throughout one’s entire professional career. Employers value especially the candidates who can analyse complex situation in terms of logical reasoning and who can identify optimal solutions without depending on permanent control. Thus, decision-making autonomy and objective evaluation capacity are significant competitive advantages in the labour market. Critical thinking is among the most demanding skills in most domains of activities, as they allow: understanding the interdependencies between ideas and concepts; assessing the relevance and importance of arguments; recognizing, constructing and critically analysing arguments; identifying inconsistencies and errors of reasoning; systemic and coherent approach to problems; reflection on the underlying basis of one’s own hypotheses, beliefs and values. The skills required for critical thinking are diverse and include observation, analysis, interpretation, evaluation, inference, explanation, problem-solving, and decision-making. CZU: [378.147:657.1]:159.955.5-057.875; JEL: A22, I23, M41