The rapidly evolving business environment, characterized by technological disruption, regulatory complexity, and globalization, has significantly transformed the role of accounting professionals. Contemporary accountants are expected not only to possess strong technical knowledge but also to demonstrate advanced critical thinking skills to analyze complex financial information, exercise professional judgment, and support strategic decision-making. This research article examines the importance of integrating critical thinking skills into accounting education and explores pedagogical strategies that promote higher-order cognitive abilities among accounting students. Drawing upon educational theory, accounting education literature, and professional competency frameworks, the study proposes a conceptual model for embedding critical thinking throughout the accounting curriculum. The paper also discusses instructional approaches such as case-based learning, problem-based learning, simulations, and reflective practices. The findings suggest that systematic integration of critical thinking enhances student engagement, professional competence, and employability, thereby aligning accounting education with the expectations of the modern profession.