Thinking and Writing for the Professional Accountant

A. Levels of Thinking

Thinking is one of mankind’s foundation for their daily living. Without it, we

wouldn’t be able to survive or make it through the day without encountering grave

problems. The ability to think critically is a skill that requires practice. This can be

honed by many factors in life such as textbook experience and real-life

experience. Encountering and solving problems that tickles the mind of a person

is a step in developing such skill. And as a Professional Accountant, it is a must

to be equipped with these skills to make the work be done with justice and be

free from errors.

A professional practice such as accounting demands heavy thinking skills

because of its nature of being complicated and problematic. The person

practicing this profession has to adapt to the rapid changes to the demands of a

rapidly changing business environment. With the development of academics and

professional accounting bodies, it is expected from a professional accountant to

possess thinking skills that will enable him to survive the dire nature of his/her

profession.
 The types of thinking that Professional Accountants should possess are the

following:

1. Reasoning – this is a highly complex mean of thought that is in involved in all

the thinking processes of a practitioner. Naturally, it is inquisitive.

2. Brain Storming – this type of thinking involves two of more thinkers to come

up with a solution. Collective thinking is usually done to in this type of

reasoning.

3. Worrying – a type of thinking that requires to be wary of the problem. This

give assurance to the practitioners that nothing is yet sure until all of the

possibilities are sorted out. Being able to identify the possibilities can give the

practitioners a contingency plan when the problem leads to a worst-case

scenario.

4. Creative Thinking – imagination is a major requirement for this type of

thinking. Flexibility of the mind can get you out from cases that seems to be

impossible to break through. Results can be outstanding if the professional

accountant is equipped with this thinking.

5. Reflection – it is usually done after an event is finished. Pondering things

which have led the situation to where it is now is a sign of willingness to

improve.1

To achieve such thinking skills, the professional accountant will undergo a

series of levels of understanding. This will enable the practitioner to

1
“Critical Thinking Skills for Accountants”. (n.d.). Retrieved from https://accountantnextdoor.com/critical-thinking-
skills-for-accountants/
 progress throughout his career. Hence, it will help him/her to achieve his

goals less difficult.

The levels of thinking that professional accountants should undergo:

Level 1: Remember

This level will help in recalling critical information such as names, dates,

formulas, definitions, components, or methods.

Typically, questions such as “How would you define…?”, “List the

following in order”, and “Who were…?” are asked.

Level 2: Understand

This type of level leads to the deeper understanding of the main ideas by

interpreting, classifying, summarizing, inferring, comparing, and

explaining it.

Questions that are usually asked are “how would you differentiate ___ and

___?”, “what is the main idea of?”, and “why did…?”

Level 3: Apply

Applying the concepts will help us recognize the real-world situations and

be able to address when, where, or how to utilize the methods and

ideas acquired.

Questions to be asked by yourself are “why does___ work?”, “how would it

change?”, “how would I develop instructions about….?”

 Level 4: Analyze

This means breaking down the elements of the concept or ideas or

examining the subject from different perspectives. It gives us a view

of the whole dissected into parts. This connects the facts that are given by

the information before us.

Questions should be asked are “how does this element contribute to the

whole?”, “what is the significance of this section?”, and “how would ___

Group see this?”

Level 5: Synthesize

This means to consider the parts into a whole for the purpose of forming a

conclusion, identify themes, or determine the common elements.

The questions that should be asked are “what makes ___ similar and

different from___?”, “how do I develop a proposal that would…”, and “how

can I paraphrase an information into 1-2 sentences”

Level 6: Evaluate

This is making judgements about the idea based on criteria and

standards. An argument or concept is checked or critiqued to form an opinion

about its value. Making judgement and supporting it with reasons and

evidences is its nature.

Questions of such are asked:

 1. What is your opinion about ____? What evidence and reasons support

your opinion?

2. How would you improve this?

3. Which argument or approach is stronger? Why?

Level 7: Create

This level of thinking is the putting up together of the elements into a

rational or methodological whole. It is organizing the elements used

throughout the process. According to Bloom’s Taxonomy, this is the

highest form and most advanced level of thinking which can also be

applied in different professions such as Accounting.

Questions that should be asked are the following:

1. How can you create a model and use it to teach this information to

others?

2. What experiment can you make to demonstrate or test this

information?2

B. Universal Elements of Reasoning

To be in control of your own thinking is an ideal situation for a professional

accountant. This is called “critical thinking”. A person that possess this skill is

able to be consciously examine the elements of his own reasoning or others then

2
Higher Order Thinking: Bloom’s Taxonomy. (n.d.) Retrieved from https://learningcenter.unc.edu/tips-and-
tools/higher-order-thinking/
evaluates the reasonings with the universal intellectual standards (clarity,

accuracy, precision, relevance, depth, breadth, and logic).

The Elements of Reasoning are the following:

1. Purpose

To reason is to have an end goal or to achieve something that we yearn

for. Mostly, reasons that are thrown by people lacks this motive. This leads to

contradiction or confusion within the reasoning of the reasoner.

2. Problem to be solved

One of the objectives of having a reason is to at least answer one of the

problems that is prosed in that question. Figuring out the solution to the

problem drives the practitioner to make his/her reason be logical.

3. Information

Behind the scenes of reasoning, there is a phenomenon which led to

that state. This serves as a detail to be used in the reasoning to provide

information and logic to a possible source of problem.

4. Inferences
 A conclusion with defects can lead to reasoning to be proven that there

is a problem with such inferences. This leads us to be a source of problem

for practitioners.

5. The Conceptual Dimension of Reasoning

There is no point of originality for a reason as these reasons uses some

other ideas and concepts, just these thereof. These reasonings came from

concepts which includes theories, principles, axioms and rules. Defects in

these concepts can lead to problems in reasoning.

6. Assumptions

Reason’s although has no originality must have begun somewhere but

must have taken some things for granted. The defects that the

assumptions have will be a possible reason for a problem in reasonings.

What we have taken for granted are educated guesses about reality, what

we believe is the case but we cannot verify. However, we must

consciously decide what we are going to take for granted. Don’t make an

assumption because it is easy or not thought out.

7. Implications and Consequences

In reasoning, implications and consequences will always be present. As

these reasons keep on developing, it will be logically entailed by other

statements. Defects in reasonings can lead to a possible problem. To

reason well is measured by an ability to understand and identify the

implications and consequences of the reasoning. Therefore, one must

 need help in depicting the relevant standards of their reasoning’s

implications and the degree of meeting its standards.

8. Point of View

A reason must have come from a point of view of that reasoner. It can be

based on false statements or too narrow of a point of reference. It is may

be unrestricted or unfair because it is s how we see things, how we look at

ideas, at each other, at the world. This point of view may be broad, flexible

fair or may be clearly stated and adhered to. 3

C. Aspects of Effective Writing

Conducting a research study demands efficiency in constructing the

whole content of the paper. This will make the study be concise with its

points and be unified throughout the whole paper. Knowing and applying

the several aspects of effective writing will make the researcher successful

in his/her pursuit in the study.

The following are the aspects of effective writing:

1. Thesis Focus

The researcher must be in line with the research topic/thesis. If the

he/she fails to present the matter supporting the thesis, the focus of
3
“Elements of Reasoning. (n.d.) Retrieved from https://www.quia.com/files/quia/users/medicinehawk/1607-
Thinking/reasoning.pdf
 the study will be weakened. The focus must be in sync with the

method and development to be used in the study. If a reader does

not get confuse the focus of the study, therefore the writer has been

effective with his writing.

2. Organization

The progression, relatedness and completeness of ideas shall be

considered in this aspect. The researcher shall establish a well-

formed composition. The purpose of this is to have a developed

element of effective beginning, middle, and end. If the reader gets a

clear idea of the study because of its unified and complete ideas

or/and events, we can consider that the researcher has been

effective with his writing.

3. Support and Elaboration

The researcher must provide enough elaboration to showcase the

ideas and/or event vividly. The two important concepts to determine

whether the details are supportive are the relatedness of concepts

and its adequateness. The details must be focused on the

response of the study for this to be supportive. A study has to be

direct with its relationship in the subject matter and information

given for it to be related. Details of support should of use and clear.

The writer must present his/her concepts with utmost clarification to

make the supporting details be sufficient. The amount of support

 has nothing to do with the sufficiency of the detail. It has to be the

weight of information to make a detail be sufficient.

4. Grammatical Conventions

This involves the technical aspects of the paper. The correctness in

sentence structure, usage, and mechanics. The writer should be

mindful in his use of grammatical conventions. If such grammatical

errors occur, the readers may have a hard time to understand the

presentation.

5. Style

This is the control of the language to be used that is appropriate for

the audience of the paper. The audience or readers will be most

likely be engaged if the style of the paper has been effective. The

conveying of ideas will be more precise if proper usage of

vocabulary is used for the paper.4

D. Writing Effective Texts e-mails and Letters

Writing an e-mail is the same as writing a letter in person. The

difference that the two has is the availability of the communication. E-mails

are virtual letters that are accessed throughout the internet. In the current

modern world, these are used as a formal letter when inquiring for a
4
“What are the Features of Effective Writing?”. (n.d.). Retrieved from
http://cs.berea.edu/courses/csc126/bottasks/EffectiveWriting.pdf
business or an event. The age of internet has led professionals to use

such mean because of the convenience that it offers unlike the hand-

written or typed letter that is needed to be sent personally to the receiver.

These are the important things to consider in writing an e-mail effectively:

1. Identify the purpose of the mail

It is important to give purpose in the mail that you are about to

send. The content of the e-mail should have a purpose for both

sender and receiver as to not waste time for both parties.

2. Use the Subject line Wisely

Perhaps, the subject line is one of the most important part of an e-

mail. This lets the receiver identify what kind of e-mail he is about to

read. Usually, the topic of the mail is written in this component.

When the receiver has an idea of what’s ahead, he is more likely to

read it and not ignore it.

3. Make sure you’re identifiable

Addressing your identity in a hand-written or typed mail is just as

important to an e-mail. If the receiver does not know whom the

letter belongs to, it is likely to be ignored as it can be identified as a

 “scam e-mail”. Identity is still important to ensure that there is a

communication happening between parties.

4. Get to the point

E-mails need not to be long and dramatic. The whole point is for it

to be concise and let the receiver get directly to the point to save

his time and yours. After a short greeting followed by a comma, the

next few lines should be related to the topic of the mail. Avoid

unnecessary words as much as possible to not beat around the

bush.

5. Make sure your email is readable

An e-mail should be easily understood by the receiver to avoid

misinterpretation to avoid miscommunication and to expect a

response. It is also important for the proper usage of words, correct

structure of sentence and grammar. Make the e-mail as simple as

possible to avoid misunderstanding.5

5
Kittelstad, K. (2017). 5 Tips for Writing an Effective Email. Retrieved from
https://grammar.yourdictionary.com/grammar-rules-and-tips/five-tips-to-writing-an-effective-email.html