Mahdi Nazemi Ardakani - Department of Economics, Management and Accounting, Yazd University, Yazd, Iran
Parisa Gholami Hedesh - Department of Economics, Management and Accounting, Yazd University, Yazd, Iran
Ali Azhdari - Faculty of Economics, Management and Accounting, Humanities and Social Sciences Campus, Ardakan University, Yazd, Iran

This study aimed to analyze critical thinking and financial self-efficacy in accounting freshmen and seniors. The primary goal of this research was to investigate the difference and relationship between critical thinking and financial self-efficacy in freshmen and seniors. Critical thinking was introduced as an important skill enabling students to analyze problems and evaluate results. This skill can help university students perceive financial problems completely and make better decisions on financial management. Two standard scales were used in this study: Facione’s California Critical Thinking Skills Test and Lown’s Financial Self-Efficacy Scale (FSEF). Initially, the concepts of critical thinking and financial self-efficacy were discussed in a brief introduction. Descriptive and inferential statistics were used in SPSS to analyze data collected from questionnaires. The research sample included ۴۱ freshmen and ۵۲ seniors (n=۹۳). According to the results, accounting seniors had higher levels of critical thinking and financial self-efficacy than accounting freshmen. In conclusion, it is essential to develop critical thinking and financial self-efficacy in accounting freshmen. Their critical thinking and financial self-efficacy can be improved significantly by providing educational programs and teaching financial management skills, which can enhance their capabilities to make financial decisions and manage financial affairs. Therefore, this study can provide useful guidelines for improving critical thinking and financial self-efficacy in students.

Accounting Students, critical thinking, financial self-efficacy