Critical Thinking Skills in Accounting: A Bibliometric Analysis

The ongoing debate regarding the relative importance of soft skills over technical skills in accounting continues. Amidst the ongoing debate regarding the important soft skills, critical thinking has been identified as one such significant skill. This is particularly relevant due to the ongoing technological advancement and the increasing volume of data for decision-making. This study aimed to analyse research on critical thinking through bibliometric analysis. Techniques for assessing performance measured by the number of publications and impact, indicated by the number of citations, were employed in the analysis. Research in critical thinking in accounting is increasing although at a slow rate. Nonetheless, the most influential sources (journals) and countries producing in this field were identified. The analysis also revealed that most of the publications on critical thinking in accounting are primarily instructional cases and descriptive papers rather than empirical studies. Identifying primary sources and countries contributing the most to research in this field can highlight to educators and researchers the best practices to adopt to foster critical thinking. It is also evident that it is important to prioritise empirical studies in assessing the effectiveness of interventions to foster critical thinking.