Muhamad, Rusnah, and Noor Adwa Sulaiman. “Higher-Order or Critical Thinking Skills: Does Accounting Education Need Reforms?”. Asian Journal of Accounting Perspectives 6, no. 1 (December 1, 2013): 12–20. Accessed March 13, 2025. http://ajba.um.edu.my/index.php/AJAP/article/view/3683.