فصلنامه دانش و پژوهش حسابداری
پیاپی 47 (زمستان 1395)

In this paper, the relationship between costing systems in cost accounting and management accounting courses using concept maps provided by Greenberg and Wilner (2015), recounted; which have shown the relationship between the systems in four layers. Concept maps, visual presentation topics are studied based on the theory of meaningful learning Asubel; with the idea that learning occurs through the absorption of new concepts in the conceptual framework for which exist and learner aware from it (Asubel meaningful Learning Theory 1963). Asubel noted that the new concepts associated with previous acquired knowledge as a result of meaningful learning relevant. Despite the financial accounting courses with accounting equation, the cost and management accounting courses, spent without a framework. The maps provide a framework for integrating issues of management and cost accounting courses to enhance learning. The framework uses, hierarchy concept maps as integration mechanism. Differences between meaningful learning and rote learning is that in meaningful you can communicate between new information and things that earlier learned. And this learning occurs when that outset for create the correct mindset, we introduce concepts and then consider the issues in detail.

The aim of this study was to evaluate and compare participate in the process of knowledge management in higher education institutions are public and private. The study consisted of 594 teachers state three colleges and three private Institute of Higher Education Malaysia. In the process of data analysis, knowledge management process cycle in the sixth stage of knowledge creation, knowledge acquisition, organization, storage, dissemination and application was proposed. According to the governmental and non‐governmental institutions were evaluated knowledge management cycle. Results of the assessment show significant differences between the methods and processes of knowledge management in public and private higher education institutions there.