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

Author

Listed:
  • Stéphane Trébucq
  • Christine Noël-Lemaître

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.

Suggested Citation

  • Stéphane Trébucq & Christine Noël-Lemaître, 2006. "Les cartes conceptuelles : un outil pédagogique pour un enseignement de la comptabilité intégrant l'éthique et la responsabilité," ACCRA, Association francophone de comptabilité, vol. 12(3), pages 5-37.
    • Handle: RePEc:cai:accafc:cca_123_0005
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