CONCEPT MAPS – IMPROVEMENT TOOL FOR ACCOUNTING INFORMATION

Oana Drăgan
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Oana Drăgan: The Bucharest University of Economic Studies

Network Intelligence Studies, 2014, issue 4, 209-216

Abstract: Concept maps, viewed as an innovative method for learning and evolution, are used to synthesize the knowledge of the participants to the learning process and are based on the main concepts and the relationship between them. They offer a visual representation of the information held by an individual, caught through his ability to synthesize the notions/the key concepts. The current study intends to show the importance and efficiency of using the concept maps in economics, especially in the accounting department, a method designed to settle the learning process and, also, to offer a sustainable value. The current empirical study is based on the manner in which the accounting knowledge is displayed by a sample group of 19 practitioners. The originality, the relevance of the concept maps method is underlined by the idea of the practitioners creating their own concept maps designed to point out the importance of the cognitive structure when describing the relationships between different accounting principles.

Keywords: Concept maps; True and fair value; Creative accounting (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:networ:y:2014:i:4:p:209-216

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