CRITICAL THINKING AS A COMPETENCY IN ACCOUNTING MASTERS:

ANALYSIS FROM THE PERSPECTIVE OF BLOOM

Abstract

The importance of critical thinking and how this competency is developed in Brazilian master’s degree students in accounting is crucial for the maturation of national programs. The objective of this research is to demonstrate how critical thinking is developed within the controllership discipline in the accounting master’s programs under the light of the revised Bloom’s Taxonomy. and by the dimensions of the cognitive process. It is a research with a qualitative approach with interviews with the professors of the object of study. The content analysis technique was used and the data were compiled using the Atlas.ti system. As a result, it was observed that critical thinking is being developed with greater emphasis on the dimension of the cognitive process in the “Apply” stage with intersection in the knowledge dimension at the “Procedural” level. This reveals that the professors of this discipline have the greatest focus on implementing methodologies within a single context, characteristic of “Procedural” knowledge. The other predominant actions of teachers are at intermediate levels of knowledge and dispersed in different stages of the cognitive process, which demonstrates that there is a space to be explored both at the “Metacognitive” level, and at the stages of the cognitive process “Evaluate” and “ Create” As contributions to practice, this research aims to bring to critical reflection the activities and actions of graduate programs in Accounting regarding the development of critical thinking necessary for future researchers and professors.