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Implementation Of Conceptual Maps In Accounting Courses

Natalia Zlatina and Mihail Manoli

from Academy of Economic Studies of Moldova, Centre for Studies in European Integration

Abstract: This paper reviews the usefulness of and opportunities provided by concept mapping as a visual form of note taking that offers an overview of a topic and its complex information, allowing students to comprehend, create new ideas and build connections. While the approach is widely used in natural science education, it is largely unknown in accounting education. The process of integrating concept maps into the accounting curriculum forces accounting educators and students to re-consider and question assumptions held about the subject. At the same time concept map is also not just a learning tool, but an ideal evaluation tool for educators measuring the growth of and assessing student learning. As students create concept maps, they reiterate ideas using their own words and help identify incorrect ideas and concepts; educators are able to see what students do not understand, providing an accurate, objective way to evaluate areas in which students do not yet grasp concepts fully. The ideas and materials presented in this paper are intended to stimulate further reflection and experimentation on the value of concept mapping as a meaningful learning tool in the accounting classroom.

Keywords: Accounting; creative thinking; conceptual map; teaching-learning tools. (search for similar items in EconPapers)
Date: 2017
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