Abstract

Background:
This study explored the effectiveness of different concept mapping techniques on the learning achievement of senior accounting students and whether achievements attained using various techniques are affected by different learning styles. The techniques are computer-assisted construct-by-self concept mapping (CACSB), computer-assisted construct-on-scaffold concept mapping (CACOS), paper-and-pencil concept mapping (PAP), and traditional textbook exercise (TTE) methods.

Material and methods:
A pretest-posttest control group design was employed. The subjects were 151 students who were taking an advanced accounting course. An analysis of covariance was used to analyze the results.

Results:
The research findings are fourfold: (1) the two computer-assisted concept mapping techniques (CACSB and CACOS) are more beneficial to students’ learning achievement than PAP and TTE; (2) PAP is better than TTE in relation to students’ learning achievement; (3) when students’ different learning styles were taken into account, CACOS offers better assistance to students who have accommodating and converging learning styles, followed by CACBS, PAP, and TTE; (4) for students who have assimilating and diverging learning styles, CACSB has the most significant effects on their learning achievement, followed by CACOS, PAP, and TTE.

Conclusions:
The computer-assisted concept mapping technique needs to fit learners’ learning styles. The match between learning styles and learning techniques will further enhance learning achievement.