Increasing Accounting Learning Through Concept Map

Document Type : Research Paper


1 Prof. in Accounting, Faculty of Management, Economic and Social Sciences, Shiraz University, Shiraz, Iran

2 Instructor, Department of Accounting, Zand Institute of Higher Education, Shiraz, Iran.


Objective: This paper is an interdisciplinary study (accounting and psychology) aimed at examining the impact of concept map as a psychological tool that is consistent with the skill index in accordance with International Accounting Education Standards, on the learning of intermediate accounting students.
Methods: This study is a semi-experimental research which has been conducted by pre-test, post-test, and analysis of Covariance (ANCOVA). The statistical population of this study includes all the students of Zand Institute of Higher Education in Shiraz in the educational year 2017-2018. The samples were selected according to the available population. In this study, students were divided into one experimental and one control group (35students in the experimental group and 35 students in the control group). The final exam score of students is considered as their learning score.
Results: The results show that pre-test scores have no influence on post-test scores.On the other hand, the significant level of ANCOVA test of the groups equales to zero. Therefore, there is a significant difference between post-test (learning) scores. In other words, the learning difference in the post-test scores of the test group (concept map) are not due to the pre-test scores (basic knowledge of the students), but are the result of a concept map.
Conclusion: Concept map corresponds to the intellectual skills index and is an appropriate tool to improve the meaningful learning of accounting concepts.


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