Although the development of critical thinking in students is not an easy task, it is becoming
increasingly more vital. Students need to be able to think critically to thrive in the 21st
century workplace. The auditor of the future must adapt to a fast-changing, technologydriven
world where critical thinking capabilities provide the ability to solve unstructured
problems, analyse and interpret information, make informed decisions and interrogate
information.
With claims that the auditing profession is not delivering entry-level chartered accountants
with the necessary skills and competencies to truly add value to auditing clients, the onus
is on educators to develop critical thinking in their students. As critical thinking is a
complex concept with multiple dimensions, imparting this skill to students is an intricate
process. Technology-based educational interventions which include simulations, virtual
reality and games can provide effective platforms for developing critical thinking.
However, educators are often hesitant to use these technologies and uncertain how to
instill critical thinking in students.
It is therefore clear that educators need guidance and require a robust, holistic framework
for critical thinking development through technology-based educational interventions. The
primary objective of this study was to propose such a conceptual framework that would
provide guidance to educators in addressing the growing need for auditors with welldeveloped
critical thinking capabilities. To arrive at this conceptual framework, more
insights into the conceptualisation and development of critical thinking were required.
These insights set the foundation for a preliminary, literature-based, conceptual
framework. To validate the concepts and relationships proposed in this preliminary
framework and to provide insights into additional concepts and relationships, the
perspectives of three groups of participants were obtained using an Interactive Qualitative
Analysis (IQA) design. Concepts in the final conceptual framework included studentrelated
factors, educator-related factors, design and development considerations,
technology-based enabling tools, collaboration among stakeholders and disciplines, the
learning process, ethics, globalisation, auditing content, critical thinking and other learning
outcomes associated with critical thinking, constructivism and characteristics of critical thinking instruction. The end product is a novel, integrated and robust conceptual
framework aimed at the development of critical thinking in auditing students through
technology-based educational interventions. This framework provides a structure to the
complex nature of critical thinking development. The acquisition of critical thinking
capabilities is, however, not a once-off, linear event. The framework and its individual
concepts and relationships should thus be seen as part of a continuous process of critical
thinking growth. / Hoe moeilik dit ook al mag wees om studente te leer om krities te dink, dit word
toenemend noodsaaklik. In die 21e eeu vereis die werkplek immers kritiese denke van
studente. Die aspirantouditeur moet by ʼn snel veranderende, tegnologies gedrewe wêreld
kan aanpas deur krities te dink om ongestruktureerde probleme op te los, inligting te
ontleed, te vertolk en te betwyfel, en om ingeligte besluite te neem.
Aangesien ouditeursfirmas kla dat jong geoktrooieerde rekenmeesters nie oor die nodige
vaardighede beskik nie, het opvoeders die verantwoordelikheid om studente krities te leer
dink. Omrede kritiese denke ʼn komplekse konsep met veelvuldige fasette is, is dit ʼn heel
ingewikkelde proses om studente daarmee toe te rus. Tegnologiese onderrigintervensies
deur onder meer nabootsings, virtuele werklikhede en speletjies kan hierin van groot nut
wees. Opvoeders aarsel egter om hierdie tegnologieë aan te wend, en daarby is hulle
onseker hoe om kritiese denke by studente in te skerp.
Opvoeders het ongetwyfeld leiding hierin nodig, en ʼn stewige, holististiese raamwerk vir
die ontwikkeling van kritiese denke deur middel van tegnologiese onderrigintervensies is
duidelik nodig. Die doel van hierdie navorsing is om met so ʼn konseptuele raamwerk te
kom wat leiding kan gee aan opvoeders wat aspirantouditeurs moet oplei om krities te
dink. Hiervoor moes groter insig in die konseptualisering en ontwikkeling van kritiese
denke verkry word. Hierdie insigte het die grondslag gelê vir ʼn voorlopige konseptuele
raamwerk wat op die literatuur berus. Drie groepe deelnemers is gebruik om die
geldigheid van die addisionele konsepte en verbande in die voorlopige raamwerk te toets
en insigte in addisionele konsepte en verbande te verkry. ʼn Interaktiewe kwalitatiewe
analise (IKA) is gedoen. Die konsepte in die finale konseptuele raamwerk is onder meer
studentfaktore, opvoederfaktore, oorwegings soos ontwerp en ontwikkeling, tegnologiese
instrumente, samewerking tussen belanghebbers en dissiplines, die leerproses, etiek,
globalisering, die ouditkunde-inhoud, kritiese denke en ander leeruitkomste wat met
kritiese denke gepaard gaan, konstruktivisme en die kenmerke van onderrig in kritiese
denke. Die eindproduk is ʼn nuwe, geïntegreerde en stewige konseptuele raamwerk
waarmee ouditkundestudente met tegnologiese onderrigintervensies opgelei kan word
om krities te dink. Hierdie raamwerk verleen struktuur aan die komplekse aard van opleiding in kritiese denke. Die verwerwing van die vermoë om krities te dink is egter nie
eenmalig en lineêr nie. Hierdie raamwerk met sy afsonderlike konsepte en verbande moet
beskou word as ʼn onderdeel van ʼn deurlopende proses om kritiese denke te ontwikkel. / Nakuba ukuthuthukiswa kokucabanga sakuhlaziya kubafundi kungesiwo umsebenzi
olula, kuya ngokuya kubaluleka kakhulu. Abafundi kumele bakwazi ukucabanga
sakuhlaziya ukuze baphumelele emsebenzini kwikhuluminyaka lama21.
Umcwaningimabhuku wesikhathi esizayo kufanele ajwayele isimo sezwe elishintsha
masinya, esiholwa ubuchwepheshe nokuyilapho ukukwazi ukucabanga sakuhlaziya
kuhlinzeka ikhono lokusombulula izinkinga ezingahlelekile, ukuhlaziya nokuhumusha
imininingwane, ukuthatha izinqumo ezikahle nokuphenyisisa imininingwane.
Njengoba kuthiwa umkhakha wezocwaningomabhuku awukhiqizi abagcinimabhuku
bezinga lomhlaba abasaqala abanamakhono nokuqonda okufanele ukwenza umehluko
kumakhasimende ocwaningomabhuku, kungumsebenzi wabafundisayo ukusungula
ukucabanga sakuhlaziya kubafundi babo. Njengoba ukucabanga sakuhlaziya
kungumqondo olukhuni ozigabaningi, ukudlulisela leli khono kubafundi kungumsebenzi
oxakayo. Ukusebenzisa izindlela zokufunda ezincike kubuchwepheshe, ezifaka kuzo
ukulinganisa, okwenzeka ngempela nemidlalo, kunganikeza izinkundla ezisebenza
ngempumelelo ukuthuthukisa ukucabanga sakuhlaziya. Nakuba kunjalo, othisha bavame
ukuba manqikanqika ukusebenzisa lobu buchwepheshe futhi abanasiqiniseko sokuthi
bangakufaka kanjani ukucabanga sakuhlaziya kubafundi.
Ngakho-ke kusobala ukuthi othisha badinga ukwelulekwa kanye nohlaka olunamandla
olufaka konke maqondana nokuthuthukiswa kokucabanga sakuhlaziya ngokusebenzisa
izindlela zokufunda ezincike kubuchwepheshe. Injongo enkulu yalolu cwaningo
ngukuhlongoza uhlaka lomqondo oluzohlinzeka umhlahlandlela kothisha ukubhekana
nesidingo esikhulayo sabacwaningimabhuku abanamakhono athuthukile okucabanga
sakuhlaziya. Ukuze kufinyelelwe kulolu hlaka, kwadingeka ulwazi olwengeziwe
ekucabangeni nasekusungulweni kokucabanga sakuhlaziya. Lolu lwazi lwaba yisisekelo
sohlaka lomqondo lokuqala olugxile emibhalweni. Ukuze kuqinisekiswe imiqondo
nobudlelwano obuhlongozwayo kulolu hlaka lokuqala futhi kuhlinzekwe ulwazi
emicabangweni nasebudlelwaneni obengeziwe, imibono yamaqoqo amathathu
ababambiqhaza yatholakala ngokusetshenziswa komklamo ongukuHlaziya Izingahle
Ngokusebenzisana owaziwa ngokuthi yi-Interactive Qualitative Analysis (i-IQA).
Imiqondo esohlakeni lomqondo lokugcina yayibandakanya okuphathelene nabafundi,
okuphathelene nothisha, okumayelana nomklamo nentuthuko, amathuluzi okusiza ancike
kubuchwepheshe, ukuhlanganyela phakathi kwabathintekayo nemikhakha, indlela
yokufunda, okuphathelene nokulunga, ukusabalalisa umhlaba wonke, ukucwaninga
imininingwane yokuqukethwe, ukucabanga sakuhlaziya kanye neminye imiphumela
yokufunda ehambisana nokucabanga sakuhlaziya, nobunjalo bendlela yokufunda
ukucabanga sakuhlaziya. Umkhiqizo ovela ekugcineni kuba yinoveli nohlaka lomqondo
olunamandla okuhloswe ngalo ukuba kuthuthukiswe ukucabanga sakuhlaziya kubafundi
bezocwaningomabhuku ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe.
Lolu hlaka luhlinzeka umumo esimweni esingaqondakali sokuthuthukiswa kokucabanga
sakuhlaziya. Kodwa-ke, ukutholakala kwamakhono okucabanga sakuhlaziya, akusiyo
into eyenzeka kanye, ngendlela efanayo. Ngakho-ke, uhlaka kanye nemiqondo yalo
ngaminye nobudlelwano bayo kumele kubonakale njengengxenye yomsebenzi
oqhubekayo wokukhula kokucabanga sakuhlaziya. / Taxation / D. Phil. (Accounting Sciences)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/25925 |
| Date | 04 November 2019 |
| Creators | Terblanche, Ester Aletta Jacomina |
| Contributors | De Clercq, B. (Bernadene), Archer, E. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | Unknown |
| Type | Thesis |
| Format | 1 online resource (xxv, 426 leaves) : illustrations (chiefly color), application/pdf |
Page generated in 0.0037 seconds