Critical thinking springs from the notion of reflective thought proposed by Dewey (1933), who borrowed from the work of philosophers such as William James and Charles Peirce. Reflective thought was ...

In 2018, a Hart survey revealed that out of over 500 business executives interviewed, 78% agreed that critical thinking is the most essential skill they desire to see demonstrated in their employees.

At a time when automation and artificial intelligence (AI) are rapidly transforming the accounting landscape, critical thinking remains a uniquely human skill that machines cannot replicate. Critical ...