Concept maps – improvement tool for accounting information
Concept maps – improvement tool for accounting information

Summary/Abstract: Concept maps, viewed as an inovative method for learning and evolution, are used to synthesize the knowledge of the participants to the learning proces and are based on the main concepts and the relationship betwen them. They ofer a visual representation of the information held by an individual, caught hrough his abilty to synthesize the notions/the key concepts. The curent study intends to show the importance and eficiency of using the concept maps in economics, especialy in the acounting department, a method designed tosetle the learning proces and, also, to ofer a sustainable value. The curent empirical study is based on the maner in which the acounting knowledge is displayed by a sample group of 19 practioners. The originality, the relevance of the concept maps method is underlined by the idea of the practioners creating their own concept maps designed to point out the importance of the cognitve structure when describing the relationships betwen diferent acounting principles.

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