The Application Of Concept Maps To The Instruction Of Accounting Information Systems

Abstract

Accounting information systems (AIS) is the area of accounting characterized by the highest rate of change.  This is attributable largely to AIS’s inherent and inextricable connection to technological advances in computer hardware and software design, computing power, networks and communications.  The rate of change has presented a formidable challenge to educators.  They must not only strive to stay abreast of what represents the most appropriate content for classroom instruction, but mu additionally determine the most effective method of delivering such content.  As such, methods of pedagogy in AIS are diverse and still in their infancy.  This paper proposes the use of concept maps, tools used across many disciplines to both organize and represent knowledge, for the presentation of key concepts and principles in AIS.