A Concept Tree of Accounting Theory: (Re)Design for the Curriculum Development

Abstract

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.