Development of Students' Critical Thinking Skills Through Guided Discovery Learning (GDL) and Problem-Based Learning Models (PBL) in Accountancy Education

Purpose : Interpersonal skills and critical thinking are criteria for the success in the accounting profession, which requires both theoretical and practical knowledge and skills to think critically when practicing this profession. This study aimed to determine the differences in students' critical thinking skills using the Guided Discovery Learning (GDL) model and the Problem Based Learning (PBL) model Method: The study used quantitative methods through an experimental approach. A pretest and a posttest were used to collect the data. The respondents were 10 accountancy major students, who were divided into control and experimental groups.