Analytical and problem solving skills are essential for not only forensic accountants but also traditional accountants (Davis, Farrel, and Ogilby 2014). The American Institute of Certified Public Accountants (AICPA) will in its tests increase focus on higher-order cognitive skills starting April 1, 2017.

Those skills include, but are not limited to, analytical ability, critical thinking, problem solving, and professional skepticism, due to ongoing changes in the business world and impacts on the accounting profession from advancements in technology (AICPA, 2015). It is therefore important and imperative for accounting educators to cultivate an interest in learning among students, and grow their ability in analysis and problem-solving.

This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Ting Jie (TJ) Wang, Ph.D., College of Business, Governors State University
Xinghua Gao, Ph.D., College of Business, Governors State University
Jun Zhan, Ph.D., David Nazarian College of Business and Economics, California State University, Northridge

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