The Investigation on Effect of Concept Mapping in Learning of Management Accounting

Subject Areas : Management Accounting

Somayeh Ghafari ¹ (Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul)
Ali Khozein ² (Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.)

Received: 2019-04-01 Accepted : 2019-06-18 Published : 2020-06-21

Keywords: concept mapping, management accounting, learning,

Abstract :

The main issue of this research is to find a solution for the effective and long-term learning of accounting concepts and its aim is to compare the learning rate of accounting students trained using the book based on concept mapping and students who have studied text-based books. This is an applied, semi experimental and follow-up study. The research plan consists of two experimental groups (24 participator) and a control group (24 participator). These participator were master students in accounting. From both groups, the pre-test was taken on the management accounting. In the next step, the control group students used the text-based study and the students of the experimental group used conceptual maps for learning. In the last stage, two groups were tested and the results were compared. The findings showed that the average score of trained accounting students using concept mapping are more than students who studied books based on text. As concept mapping help meaningful learning of complex concepts, it is suggested that professors and students use this method of learning and teaching more extensively.

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