ACC 408
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Critical Thinking in Accounting
Accountancy
Marriott School of Business
Course Description
Equip students with relevant critical thinking and professional judgment knowledge and skills to think critically and evaluate information objectively using approaches such as structured problem solving, research and analysis, design thinking, and good judgment processes.
When Taught
Winter Term 1.
Min
1.5
Fixed
1.5
Fixed
1.5
Fixed
0
Other Prerequisites
Admission to School of Accountancy.
Passing grade in ACC 401, ACC 406, ACC 407.
Passing grade in ACC 401, ACC 406, ACC 407.
Title
Structured Problem Solving
Learning Outcome
Students will be able to explain the components of good judgment in accounting and apply judgment frameworks to solve problems relevant to accounting professionals.
Title
Bias Mitigation
Learning Outcome
Students will be able to identify, explain, and mitigate biases that can affect even the most experienced accounting professionals during the decision-making process and be able to identify biases that are particularly problematic in an accounting context.
Title
Judgment Perspectives
Learning Outcome
Students will be able to apply the power of different judgment frames to achieve success in decision making as future accounting professionals.
Title
Mental Models
Learning Outcome
Students will be able to apply several basic mental models helpful to problem solving in accounting and decide which model should be used in a given scenario.
Title
Group Judgment
Learning Outcome
Students will be able to identify and explain the pitfalls of group judgment in the context of an audit "fraud brainstorming" meeting, and apply techniques to increase the effectiveness of group decision making in an accounting context.
