Disposition and Critical Thinking Skills: Accounting Students Perspective

Yongky Teguh Setiaji (Universitas Negeri Malang)
Ani Wilujeng Suryani (Universitas Negeri Malang)
Sanny Sheilla Novia (Universitas Negeri Malang)
Salsabila Putri Pamungkas (Universitas Negeri Malang)
Iqbal Ainur Rizqi (Victoria University of Wellington)

JABE (Journal of Accounting and Business Education)
Volume 10, Issue 3, March 2026

Critical Thinking Skills (CTS) is an important element in the 21st century skills accounting students must have. Learning characteristics that are technical and procedural limit students to have CTS, and hence, a habit (disposition) is required to foster CTS. This study aims to determine the influence of critical thinking disposition on accounting students' CTS. We collected survey responses from 361 accounting students in Universitas Negeri Malang and analyzed with simple regression. The results showed that critical thinking disposition has a positive effect on CTS. There is no difference in the level of ability between men and women on the variables. Educators should be able to deliver learning process that improves students' CTS through critical thinking disposition, such as problem-based, case study, project-based, and collaborative learning. They are particularly relevant because align with the self-regulatory nature of critical thinking dispositions identified in this study. These approaches may support students in moving beyond procedural task completion toward more reflective and analytical learning behavior.