Developing critical thinking skills and effective co‐operative international accounting degree programs in China

Abstract

Purpose

The authors aim to critically review the co‐operative education program conducted between 20 Chinese universities and the Certified General Accountants’ Association of Canada.

Design/methodology/approach

The assessments made are influenced by the results of a questionnaire survey of the opinions of students in the co‐operative education program; and by the experiences of the authors variously as a current teacher, former student, and independent observer of this program.

Findings

The authors offer suggestions to improve accounting education in China in areas of curriculum and teaching. In doing so, they emphasize the need to develop critical thinking skills.

Originality/value

This paper provides good insights to how many Chinese universities co‐operate with foreign universities and/or foreign professional accounting associations to educate accountants. This is particularly important in an era in which China's rapidly expanding international trade and overseas investment has prompted a growing need for it to develop more internationally‐proficient accountants.

Citation

He, H., Craig, R. and Wen, J. (2013), "Developing critical thinking skills and effective co‐operative international accounting degree programs in China", Asian Review of Accounting, Vol. 21 No. 2, pp. 144-159. https://doi.org/10.1108/ARA-02-2013-0012