Conceptual frameworks of university students regarding accounting
Küçük Resim Yok
Tarih
2011
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
ACADEMIC JOURNALS
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
This paper aims at ascertaining the conceptual frameworks of university students regarding accounting. In order to fulfil this aim, a word association test was applied to 119 students who had studied accounting before in Turkey. Ten key concepts (accounting, balance sheet, account, cost, inventory, payable, receivable, profit, loss, finance) were constructed for the word association test. Frequency tables were formed using the answers of the students and concept mapsp were drawn according to the values in these tables. On the concept maps it is observed that the correlations are mostly found between the concepts accounting and account. Furthermore, it is found that there is a convolute correlation between the concepts of accounting in the form of a network. Additionally, it is discovered that the students have some misconceptions about accounting. The research findings demonstrate that word association testing can be used to measure students' conceptual framework regarding accounting.
Açıklama
Anahtar Kelimeler
Accounting education, word association test, concept maps, misconceptions
Kaynak
AFRICAN JOURNAL OF BUSINESS MANAGEMENT
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
5
Sayı
5
