文章基本信息

标题：A Concept Tree of Accounting Theory: (Re)Design for the Curriculum Development
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作者：Yining Zhou
期刊名称：Education Sciences
电子版ISSN：2227-7102
出版年度：2019
卷号：9
期号：2
页码：111-125
DOI：10.3390/educsci9020111
出版社：MDPI Publishing
摘要：This study contributes to both accounting and concept mapping literature through the depiction of a concept tree based on the Accounting Theory curriculum, which has undergone recent and rapid expansion of its knowledge and has hence outgrown the previous limited mapping work. This tree-shaped concept map not only accounts for a particular mapping approach little studied and scarcely exemplified in literature, but also signifies a creative model that graphically interprets the sophisticated system of accounting theories and concepts as well as their complex interrelationships. In teaching practices, this concept tree has attested a potential to promote curriculum development, as evidenced in sequence and cohesion of topics and by being linked meaningfully to exam design.
关键词：concept map; concept tree; accounting theory; accounting education; curriculum development concept map ; concept tree ; accounting theory ; accounting education ; curriculum development