Today, one of the most important challenges for universities is the teaching of academic disciplines; Including accounting. One of the major challenges of the 21st century is how to educate students who are prepared to face a dynamic and changing society. One of the major challenges of the 21st century is how to educate students who are prepared to face a dynamic and changing society. The accounting learning process should be designed to develop students’ ability to think critically. Therefore, providing a model for using critical thinking in accounting education in the universities has been considered by researchers. In this study, after identifying and classifying the factors affecting accounting education, the obtained model was tested by Structural Equation Modeling. The statistical population of the research in the qualitative part included prominent teachers of accounting and in the quantitative part included teachers and doctoral students of accounting universities. The sample size was 12 in the qualitative part and 286 in the quantitative part. The results of extracted pattern showed that; The dimensions of causal conditions have a significant effect on axial conditions. Axial phenomenon, Contextual conditions, and intervening conditions have had a significant impact on strategies. Also, strategies have had a significant impact on the consequences. In the end, the main index of Grounded Theory model was favorable fit.