THE IMPORTANCE OF CONCEPTUAL MAPS IN ACCOUNTING CURRICULUM

• Format: Article
• Language: deu
• Published: University of Oradea 2015-07-01
• Series: Annals of the University of Oradea: Economic Science
• Online Access: http://anale.steconomiceuoradea.ro/volume/2015/n1/159.pdf

This paper provides a model for using conceptual maps in accounting courses. While this notion is commonly used in natural science education, it is less known inaccounting education. Conceptual maps are tools that raise significant learning in the classroom. As teachers, we are challenged to change our curriculum and teaching methods. We are going to present a literature review of this concept, identifying its basic principles and strategies of development. Reading them in accounting education academic perspective will allow us to evaluate to what extent is a method that is suitable for teaching and learning in this field. Following Trébucq and Noel (2006), the set of selected information will be the basis of a study applied on some students in Romanian space in order to observe the extent to which the use of conceptual maps to help structuring and strengthening specialized concepts. This work seen as a qualitative research shows that by using conceptual maps we both improve what students learn and develop higher-order skill competencies demanded by the accounting profession. This paper brings the following contributions to knowledge. First it adds to a limited number of education papers that puts conceptual maps in an accounting context. Second, it is the first paper in Romanian context that show how concept maps can be used for both the students and the teachers in accounting education field by promoting self-learning and life-long learning skills. The main conclusion of the study conducted consists in the fact that this concept should be integrated into the Romanian accounting curriculum. Hence we outlined a three-dimensional approach on using conceptual maps advantage for students: first is the fact that reflects their own knowledge at the beginning of an accounting course, second show the progress made during the course and finally helps students to synthesize information gained.