The Relationship Between Integrated Assessments and Critical Thinking Skills of First-Year Accounting Students

Abstract

In the intelligent era, characterized by rapid technological advancements, the accounting profession is shifting from routine tasks to demanding higher-order cognitive skills, particularly critical thinking. This study examines the relationship between integrated assessments and the development of critical thinking skills in first-year accounting students. Using a quasi-experimental design, the study examines the impact of integrated assessments on the critical thinking abilities of two groups of accounting students: an experimental group exposed to integrated assessments and a control group receiving traditional assessments. The Watson–Glaser Critical Thinking Appraisal, UK Edition was used to measure critical thinking skills in both groups. Using analysis of variance (ANCOVA), the findings indicate that students exposed to integrated assessments scored significantly higher on critical thinking measures than those in the control group. These findings underscore the importance of incorporating such assessments to equip accounting graduates with the necessary skills to navigate the complexities of the modern business landscape. This research contributes valuable empirical evidence supporting the use of integrated assessments as an effective pedagogical approach to foster critical thinking skills in accounting education.

https://doi.org/10.26803/MyRes.2026.07