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