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

ConceptMaps

Knowledge

Concepts Propositions ContextDependent

Teaching

Learning

To Aid

IS

IS

IS

Represent

HierarchicallyStructured

Are

Combineto Form

Crosslinks

MayBe

Labeled

Creativity

Interrelationships

Aids

Neededto Show

ToShow

Are

PerceivedRegularities

Are

Is a Basis For

Events

Objects

WordsSymbols

Different MapSegments

In

With

In

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 UsingKnowledge: Concept MapsTM as Facilitative Tools in Schools and Corporations,Mahwah, NJ: Lawrence Erlbaum Associates, Publishers, 1998, p. 32

A Concept map showing that our meanings are a product of our idiosyncratic sequence ofexperiences. Based on Figure 4.1 from Joseph D. Novak, Learning, Creating, and UsingKnowledge: Concept MapsTM as Facilitative Tools in Schools and Corporations, Mahwah,NJ: Lawrence Erlbaum Associates, Publishers, 1998, p. 36.

Meanings

Our CognitiveFrameworks Our Actions Our Emotions

Concepts

Propositions

Personal Idiosyncratic

Experiences

Derive From

Are

From Our

Related To

Combinedto Form

Comprisedof

Accounting

FinancialInformation

System

FinancialStatements

EarningPower &

Solvency ofthe Firm

Stock & BondMarkets

Investors Creditors Managers Society

ResourceAllocations

Loans Shouldbe Made

ManageOperations Public Needs

Dividends andCapital Gains

Interest andRepayment of

Principle

PerformanceEvaluations

Investors',Creditors' &Managers'Decisions

CompensationContracts

Is A

WhichProduces

Showing That Impact

WhichHelps

Determine Determine If To Evaluate

In ReturnFor

In ReturnFor

LeadingTo

Impacting

WhichInfluence

That MayInfluence

A Concept map that could be used in an introductoryaccounting course. Based on Figure 3 from Bruce A.Leauby and Paul Brazina, Concept Mapping: PotentialUses in Accounting Education, Journal of AccountingEducation, Vol. 16, No. 1, pp. 123-138, 1998.

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