Purpose The aim of this study was to explore the assessment of critical thinking in accountancy education from a constructive alignment theory perspective.Motivation Research notes that while extensive debate exists around the need to develop critical thinking skills within accountancy education, the assessment of critical thinking has not been as thoroughly addressed in the research arena, a limitation that underlines the value and necessity for this study.Methodology A qualitative research approach was followed, where semi-structured interviews were conducted with twelve (n = 12) accountancy academics. Interviews were recorded, transcribed, and analysed thematically to identify the main themes related to the assessment of critical thinking from a constructive alignment perspective.Key findings The need for critical thinking as a graduate attribute, which should be developed and assessed throughout the accountancy education curriculum, was highlighted. Assessment should be viewed as a process and not a mere product, measured only at a certain point in time. It should be integrated into the teaching and learning activities of the technical modules, thus following a mixed instructional approach. A variety of assessment tools should be used, focusing on authentic assessment (such as real-life case studies), marked with rubrics and documented continuously through portfolios of evidence scaffolded throughout the curriculum.Practical implications The results of this study can inform and improve accountancy educators’ critical thinking assessment practices.Contribution This study contributes to the body of knowledge on accountancy education by exploring the assessment of critical thinking from a constructive alignment perspective.
Ntisana et al. (Sat,) studied this question.