IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v19y2010i3p279-300.html
   My bibliography  Save this article

Concept Mapping—an Empirical Study in Introductory Financial Accounting

Author

Listed:
  • Bruce Leauby
  • Kathryn Szabat
  • Jayne Maas

Abstract

The AICPA's Core Competency Framework advocates a skills-based curriculum, based on the rapidly expanding body of knowledge in accounting and developing preferred skills for succeeding in the accounting profession. To address this concern, concept mapping is experimentally used in an introductory financial accounting course. Concept mapping is a learning tool involving a process of externalizing, through drawing and diagrams, the mental connections and association patterns students make on knowledge learned. Widely used in other disciplines, prior research suggests concept mapping develops more complete and organized knowledge structures, leading to more meaningful learning and higher-order thinking skills. This study tests the hypothesis that student learning in an introductory financial accounting course increases, as measured by examination scores, when traditional methods of instruction are supplemented by concept mapping activities. Extraneous variables, such as gender, SAT scores, major, and extra-credit work are tested validating no differences in the control and experimental groups potentially contributing to differences in learning outcomes. The results of the study show no statistically significant evidence supporting the stated hypothesis. A survey administered to the experimental group shows that concept mapping provides a positive student experience and is a useful learning tool. Two significant results arise from the survey response: (1) concept mapping is rated as a valuable learning tool by good concept map creators; and (2) better students indicate a preference for mapping software rather than creating maps manually.

Suggested Citation

  • Bruce Leauby & Kathryn Szabat & Jayne Maas, 2010. "Concept Mapping—an Empirical Study in Introductory Financial Accounting," Accounting Education, Taylor & Francis Journals, vol. 19(3), pages 279-300.
  • Handle: RePEc:taf:accted:v:19:y:2010:i:3:p:279-300
    DOI: 10.1080/09639280903412334
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09639280903412334
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:eee:joaced:v:31:y:2013:i:2:p:162-176 is not listed on IDEAS
    2. repec:eee:joaced:v:31:y:2013:i:2:p:107-161 is not listed on IDEAS

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:19:y:2010:i:3:p:279-300. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Longhurst). General contact details of provider: http://www.tandfonline.com/RAED20 .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.