Concept maps in accounting education

Presentation by Toby York
TACTYC Virtual Annual Conference on 15 May 2021


1. Background paper

My presentation, in three parts, is based on a draft paper, The benefits of concept mapping in accounting education [PDF].

Part one: identifies some common problems with current accounting education practices, drawn chiefly from personal and anecdotal experiences.

Part two: draws on literature in cognitive psychology and other disciplines. It suggests the educational benefits of concept mapping in accounting education in the following areas:

Part three: explains the layout and functions of a concept map, the BaSIS BoardTM.


2. Using conversations and stories

I refer to conversations we have with students before using the BaSIS FrameworkTM. These are the subject of a series we are running on Accounting Cafe. Recordings of past webinars are available below.

1. An overview of Color Accounting

2. The funding butterfly

3. Deriving profit


3. Using the BaSIS Framework online

I refer to examples of using the concept framework in online learning systems. These examples use H5P, although it is possible to create similar examples using tools native to any learning management system or in another open format such as SCORM.

Classic transactions

Embedded within an online lesson


Download paper [PDF]: The benefits of concept mapping in accounting education

Download presentation [PDF]: Concept mapping and playful learning through ‘Color Accounting’

© AccountingCafe.org

One thought on "Concept maps in accounting education"

  1. Barbara Green-Peppitt says:

    excellent introduction ,really useful and the connection to support dyslexics – maybe this could be introduced further

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