Les cartes conceptuelles: un outil pédagogique pour un enseignement de la comptabilité intégrant l'éthique et la responsabilité

Stéphane Trébucq and Christine Noël-Lemaître

ACCRA, 2006, vol. 12, issue 3, 5-37

Abstract: Conceptual maps are used in management courses to develop students? critical reflections about the links between accounting, ethics and responsibility related to accounting scandals. Two students? groups were asked to find different ways to ameliorate the quality of financial information using conceptual maps. Our approach reveals reliable differences between both groups in the way of understanding and solving the problem. Therefore, using conceptual maps shows a law-based conception in accounting and reveals students? difficulties to integrate ethical dimensions in financial and accounting problems.

Keywords: concept map; assimilation theory; accounting education; ethics; responsibility (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_123_0005 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2006-3-page-5.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_123_0005

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().