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

Christine Noël Lemaitre () and Stéphane Trebucq
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Christine Noël Lemaitre: Audencia Recherche - Audencia Business School

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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: Accouting education; Assimilation Theory; Concept map; Ethics; Responsibility; Ethique; Carte conceptuelle; Enseignement de la comptabilité; Responsabilité; Thérie de l'assimilation (search for similar items in EconPapers)
Date: 2006
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2006, (n° spécial, octobre), pp.5-37

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00765265

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