ISSN 2736-1721
Global Journal of Business Management ISSN 6731-4538 Vol. 10 (3), pp. 001-008, March, 2016. © International Scholars Journals
Full Length Research Paper
Conceptual frameworks of university students regarding accounting
Mustafa AY
Selcuk Universty, Cihanbeyli MYO, Department of Accounting, 42850, Cihanbeyli, Konya, Turkey. E-mail: [email protected]. Tel: 90 332 6734089-91, +90 542 5964944. Fax: 90 332 6734090.
Accepted 11 October, 20105
Abstract
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.
Key words: Accounting education, word association test, concept maps, misconceptions.