Ubuntu-informed Critical Thinking in First-year Online Accounting: Academics’ Perceptions

Abstract

This study investigates how the African philosophy of ubuntu can be harnessed to foster critical thinking - particularly good thinking habits - among first-year financial accounting students in an online learning environment. As critical thinking becomes an essential skill for accounting graduates navigating a rapidly evolving profession shaped by digital automation and complexity, developing these competencies in an Open Distance e-Learning (ODeL) context presents unique pedagogical challenges. Drawing on the constructivist research paradigm, the study examines accounting academics’ perceptions of how ubuntu principles - such as respect, care, interconnectedness, and shared responsibility - can complement social constructivist approaches to enable deeper learning and support the development of the affective domain of critical thinking. A qualitative case study design was employed, with semi-structured face-to-face interviews conducted with 10 academics at a South African ODeL institution. Participants were purposively selected based on their expertise in first-year modules, decision-making roles, and insight into exit-level competencies. Data were analysed using a codes-to-themes-to-theory model, supported by ATLAS.ti™ 8. The findings revealed that ubuntu values align closely with constructivist principles such as social interaction, contextualised learning, and the centrality of student agency. When embedded in learning design and assessment, these values help cultivate critical thinking habits such as inquisitiveness, perseverance, honest reflection, adaptability, and an appreciation for diverse perspectives. The study concludes that ubuntu-informed pedagogy has the potential to humanise digital learning spaces, ground education in culturally resonant values, and support the development of empathetic and ethically aware graduates. The findings offer practical implications for educators and curriculum developers seeking to design inclusive and high-impact learning experiences in ODeL contexts. Furthermore, the study contributes to advancing indigenous knowledge systems in education and to the broader global discourse on fostering critical thinking in digitally mediated learning environments.