e-journal
Developing critical thinking skills and effective co-operative international accounting degree programs in China
Purpose – The authors aim to critically review the co-operative education program conducted
between 20 Chinese universities and the Certified General Accountants’ Association of Canada.
Design/methodology/approach – The assessments made are influenced by the results of a
questionnaire survey of the opinions of students in the co-operative education program; and by the
experiences of the authors variously as a current teacher, former student, and independent observer
of this program.
Findings – The authors offer suggestions to improve accounting education in China in areas of
curriculum and teaching. In doing so, they emphasize the need to develop critical thinking skills.
Originality/value – This paper provides good insights to how many Chinese universities co-operate
with foreign universities and/or foreign professional accounting associations to educate accountants.
This is particularly important in an era in which China’s rapidly expanding international trade
and overseas investment has prompted a growing need for it to develop more internationallyproficient
accountants.
Keywords Accounting, China, Critical thinking, Education, International, Learning, Teaching
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