The integration of concept mapping in a dynamic assessment model for teaching and learning accounting

The purpose of this study is to integrate the idea of concept map into dynamic assessment model for accounting education in vocational high school. By using the expert concept map and the objectives as the main reference to generate assessment questions for diagnosis purposes, students should be informed the shortcoming of learning and receive proper guidance to improve learning. A quasi-experimental single group pre-posttest design was conducted for this study. Subjects were given a pretest before treatment and posttest after treatment. In order to truly compare the performance between the treatments, the final grades of previous semester course were used to distinguish three different (high, medium, and low scores) student groups. The results show that after the intervention of computerized dynamic assessment system, posttest scores were significantly higher than pretest scores in all three groups. In addition, regardless of learning styles, when students were willing to commit time to follow the guidance, they could result in a good learning progress. Moreover, students with high degrees of completion performed significantly better than low degrees of completion students in posttest-pretest progress. Recommendations for using dynamic assessment system in accounting learning are also discussed.