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Effect of Concept Mapping on Students’ Understanding of Financial Accounting Concepts in Nigerian Universities

Abstract

Concept mapping is an instructional strategy that presents knowledge through interconnected concepts, relationships, and visual structures. In financial accounting, students are required to understand the relationships among accounting concepts, principles, procedures, and financial elements, which can sometimes be difficult when concepts are taught separately. The use of concept mapping may help students organize accounting knowledge and recognize connections among related concepts. This study therefore examines the effect of concept mapping on students’ understanding of financial accounting concepts in Nigerian universities. Concept mapping involves the use of diagrams or graphical representations to organize concepts and show the relationships between them. In financial accounting instruction, students can use concept maps to connect related ideas such as accounting principles, transaction elements, financial statements, adjustments, and accounting procedures. The strategy encourages learners to organize information systematically and identify relationships between concepts rather than relying primarily on memorization. Students’ understanding of financial accounting concepts refers to their ability to explain, interpret, distinguish, relate, and apply accounting concepts correctly. Effective understanding enables students to recognize how different accounting principles and procedures are connected and how they apply to financial transactions. Concept mapping may enhance this understanding by helping students visualize relationships, organize complex information, identify connections, and integrate newly acquired accounting knowledge with previously learned concepts. The study will adopt a survey research design. The population will comprise Accounting Education students in selected universities in Nigeria. A structured questionnaire will be used as the major instrument for data collection and will be subjected to appropriate validation procedures. The reliability of the instrument will also be established before administration. Data collected will be analyzed using descriptive and inferential statistics, while the hypothesis will be tested at the 0.05 level of significance. The study is expected to establish that concept mapping has a significant positive effect on students’ understanding of financial accounting concepts. Students exposed to concept-mapping activities are expected to demonstrate improved ability to identify relationships among accounting concepts, explain accounting principles, and apply their knowledge to relevant financial accounting situations. The findings are expected to have important implications for the teaching and learning of financial accounting in universities. Accounting lecturers may need to incorporate concept maps into classroom instruction, revision activities, and accounting problem-solving exercises. The use of visual representations can provide students with a structured way of organizing complex accounting information and developing deeper conceptual understanding. The study will be beneficial to Accounting Education students, accounting lecturers, curriculum planners, and university administrators. Students may develop improved understanding and organization of accounting knowledge, while lecturers may gain useful information for adopting more learner-centered instructional strategies. Curriculum planners may also use the findings to encourage the inclusion of instructional approaches that promote conceptual understanding in accounting education. The study recommends increased use of concept mapping alongside conventional accounting instruction. Lecturers should guide students in developing and interpreting concept maps for relevant financial accounting topics and encourage them to use the strategy during learning and revision. The study concludes that effective use of concept mapping can improve students’ understanding of financial accounting concepts and contribute to more meaningful and organized accounting learning.

Keywords: Concept Mapping, Financial Accounting Concepts, Accounting Education, Accounting Students, Conceptual Understanding, Visual Learning, Knowledge Organization, Accounting Principles, Accounting Knowledge, Learning Strategy, Concept Relationships, Financial Accounting, Learner-Centered Instruction, Accounting Instruction, Conceptual Learning