Welcome to ACIS 5034
Global Issues in Accounting and
Information Systems
Course Purpose
• To broaden the student’s understanding of the
Global Business Environment
– Capitalism
– Globalization
The Nurnberg Funnel
The Lecture
(The Sage on the Stage)
PowerPoint Lectures
Large Lecture Sections
Students in Lecture
Students in PowerPoint Lectures
No Nurnberg Funnel
Introduction to Concept Mapping
D.P. Tegarden
all materials made available for educational purposes only not to be used for commercial
purposes without written permission
Why Concept Mapping?
Rote Learning (Memorization)
vs.
Meaningful Learning
Meaningful Learning
• Learning occurs when new knowledge is
added to an existing knowledge structure
• Knowledge is constructed; NOT discovered
• Three requirements
– Relevant prior knowledge
– Meaningful material
– Learner must choose to learn meaningfully
What is a Concept Map?
• Tool for organizing and representing knowledge
• Directed Graph-based Knowledge Representation
– Concepts
• a perceived regularity in events or objects, or records of events or
objects, designated by a label
– Propositions (Linking Words)
• statements about some object or event in the universe, either
naturally occurring or constructed
• contain two or more concepts connected with other words to form
a sentence
Concept
Maps
Represent
Knowledge
IS
IS
IS
Combine
to Form
Concepts
Propositions
Context
Dependent
To Aid
Are
Are
Teaching
Perceived
Regularities
May
Be
Hierarchically
Structured
Are
Learning
Aids
Labeled
With
Symbols
Crosslinks
Words
To
Show
In
Is a Basis For
Creativity
Events
Needed
to Show
Interrelationships
Objects
A concept map showing key ideas and principles exhibited in a good concept map.
Based on Figure 3.9 from Joseph D. Novak, Learning, Creating, and Using
Knowledge: Concept MapsTM as Facilitative Tools in Schools and Corporations,
Mahwah, NJ: Lawrence Erlbaum Associates, Publishers, 1998, p. 32
In
Different Map
Segments
Meanings
Derive From
Comprised
of
Our Cognitive
Frameworks
Our Actions
Concepts
Our Emotions
Are
Combined
to Form
Personal
Idiosyncratic
Propositions
From Our
Related To
Experiences
A Concept map showing that our meanings are a product of our idiosyncratic sequence of
experiences. Based on Figure 4.1 from Joseph D. Novak, Learning, Creating, and Using
Knowledge: Concept MapsTM as Facilitative Tools in Schools and Corporations, Mahwah,
NJ: Lawrence Erlbaum Associates, Publishers, 1998, p. 36.
Accounting
Is A
Financial
Information
System
Which
Produces
Financial
Statements
Showing
Earning
Power &
Solvency of
the Firm
That Impact
Stock & Bond
Markets
Which
Helps
That May
Influence
Investors
Determine
Resource
Allocations
In Return
For
Dividends and
Capital Gains
Creditors
Determine If
Loans Should
be Made
In Return
For
Interest and
Repayment of
Principle
Managers
To
Manage
Operations
Leading
To
Performance
Evaluations
Which
Influence
Compensation
Contracts
A Concept map that could be used in an introductory
accounting course. Based on Figure 3 from Bruce A.
Leauby and Paul Brazina, Concept Mapping: Potential
Uses in Accounting Education, Journal of Accounting
Education, Vol. 16, No. 1, pp. 123-138, 1998.
Society
Evaluate
Public Needs
Impacting
Investors',
Creditors' &
Managers'
Decisions
General Course Topics
• Intro to Course, Culture, and Concept Mapping
• General Global Issues
– Class Discussion of Marber text
– Class material located at (NOT in Scholar):
• http://www.acis.pamplin.vt.edu/faculty/tegarden/Acis5034.htm
• International Business
• International Accounting