Abstract
This study discusses the contributions of the conceptual map as a way to teach concepts inAccounting Sciences. The goal is to understand the use of this feature in differentiation andreconciliation of concepts aiming at meaningful learning and simultaneously at the reflectionon the pedagogical practice. In the study we used the literature, from the perspective ofAusubel (1980), Vygotsky (1993), Charlot (2000) and Contreras (2002), with the approachthat learning is mediated by the set of social relations. It was concluded that the teaching ofconcepts in Accounting Sciences based on the meaningful learning allows the expansion ofprior knowledge of the students. This possibility implies a deliberate pedagogical practice,from the desire to deepen the financial and interdisciplinary knowledge in the execution of theteacher's work. According to this perspective the teaching of Accounting Sciences cancontribute to a solid and with citizen participation professional training.
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