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Why Would I Use A Critical Reasoning Test On A Graduate?
Many accounting firms ask us about testing graduates and interns. We know we don’t expect accounting graduates to know any accounting (wow – how many decades has this been true….). But we need to hire. So we want to choose those who at least have a good grounding in accounting theory (shown by their college scores), but, importantly, can learn fast and have a good attitude.
Ability tests like our Critical Reasoning Test can really help in determining if the candidate is a quick learner and how they think. Can they:
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Make sense of data and transform numbers into useful insights?
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Understand complex information and separate fact from noise?
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Adapt to new ideas and grasp concepts outside their experience?
Get this right, and with strong college marks you’re on track for a good hire.
What questions are your accounting team wanting surety on, and how will a critical reasoning ability test uncover the answer?
What is the question you have about graduate capabilities?
What can a Critical Reasoning Ability Test tell you to help answer that question?
What is the risk if an issue is not uncovered?
Hiring Manager Question |
What the Test Signals |
Risk if Ignored |
| Can they learn new accounting concepts quickly? | Infers rules, spots patterns, generalizes (inductive reasoning). | Long ramp-up; rework during busy season. |
| Will they catch errors and inconsistencies in working papers? | Checks assumptions, finds contradictions, separates fact from inference. | Misstatements slip through; unbillable rework. |
| Can they reason with numbers under time pressure (without going sloppy)? | Quantitative logic; interprets unfamiliar charts/tables | Slow client responses; weak planning analytics. |
| How do they handle ambiguity when guidance is incomplete? | Forms hypotheses; weighs competing explanations; decides with partial info. | Escalations for simple issues; analysis paralysis. |
| Will they follow a chain of logic (not just jump to answers)? | Deductive reasoning; multi-step argument evaluation. | Good-looking outputs on faulty premises. |
| Can they prioritize effectively when everything is “urgent”? | Weighs evidence and consequences; distinguishes signal from noise. | Missed client deadlines; manager micromanagement. |
| Will they communicate reasoning clearly to non-accountants? | Extracts the essence of complex info; clear summarization. | Client confusion; multiplying review loops. |
| Do they think flexibly within standards vs. overfit rules? | Perspective-shifting; challenges assumptions appropriately. | Rigid box-ticking or risky improvisation. |
| How do they respond when their first answer is wrong? |
Willingness to update beliefs with new evidence. |
Digging in; sunk-cost errors. |
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Can they handle the reading load (policies, standards, client docs)? |
Comprehension under time constraints; extracts key facts. | Slow throughput; misunderstandings. |
Why would you take chances on hiring a person who will not match your expectations, when an inexpensive and easy to implement solution is available?
Giles Pearson | After 18 years as a partner with a large public accounting firm, Giles founded Accountests to help those recruiting accountants make better hiring decision
