Using concept maps to provide an integrative framework for teaching the cost or managerial accounting course

Abstract

Abstract Accounting students often perceive their beginning cost or managerial course as lacking a framework with which they can organize the material. They have usually completed a beginning Financial Accounting course recently where the accounting equation provides such a framework. This makes the lack of a framework in their next course even more problematical. This paper provides a framework for integrating topics in the cost/managerial course to enhance learning. The framework uses hierarchical concept maps as the integrating mechanism. Concept maps provide a visual presentation method based on the theories of learning and knowledge. Assimilation learning theory posits that the difference between meaningful learning and rote learning depends upon whether or not the new information is integrated with, and connected to, existing knowledge. Meaningful learning takes place most easily when broader concepts are presented first and detailed ones that provide support are furnished later. Hierarchical concept maps are organized in such a fashion, with the more general, inclusive concepts at the top of the map, and progressively more specific concepts arranged below them. Concept maps are a way to develop logical thinking and study skills by revealing connections and helping students see how individual ideas form a larger whole. The paper provides a detailed discussion of how to proceed with the concept maps as building blocks in the course. This can help the instructor organize their presentation in a logical manner aimed at enhancing student learning. We also provide a comprehensive numerical example to reinforce the process over the course of the semester.