In most schools, accounting principles courses are for accounting majors as well as all other business majors. As educators, we want to make sure the accounting majors graduate with the skills they will need in the profession. However, we also want to provide non-accounting majors with the basic accounting knowledge they will need in their future careers. Additionally, we should aspire to improve the critical thinking skills of all students, regardless of major. The AICPA Core Competency Framework (CCF) provides a comprehensive list of the competencies the profession demands of entry-level accountants (AICPA, 2005). The Steps for Better Thinking (SBT) Model (Lynch & Wolcott, 2001) provides a way to assess the critical thinking skills of students in college. These two constructs actually relate to one another, which means that we can provide skill improvement opportunities for all students in accounting principles courses, regardless of their majors.

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


Gail Kaciuba, St. Mary’s University


Read Critical Thinking Skills and the AICPA Core Competency Framework.