Concept Mapping in a Financial Accounting Theory Course

This paper assesses the usefulness of concept mapping (an educational learning، assessment، and curriculum development technique developed by Novak، widely used in the natural sciences) within an accounting education context. It shows how an accounting-based concept map can be constructed by students and educators to provide a visual، conceptually transparent graphical representation of an individual’s understanding of a particular knowledge domain. The method is firmly routed in Ausubel’s theory of meaningful learning and its emphasis upon the hierarchical structure of concepts is particularly relevant to accounting. While concept mapping has been used extensively in many (particularly science) disciplines، it has received relatively little attention within accounting education. The paper’s contribution is to extend its application within an accounting education context by focusing upon how concept mapping can enhance students’ learning. The use of educator-prepared concept maps increased the quantity and quality of participation. Concept maps were useful in diagnosing students’ and instructors’ misconceptions. Many students found concept mapping relatively easy to use، provided a better understanding of complex issues. Educators need to become proficient in constructing maps and using appropriate software، not make the maps too complex.