أثر استعمال استراتيجية الخرائط الذهنية على تحصيل طلبة قسم المحاسبة في مادة محاسبة التكاليف : دراسة حالة في معهد الإدارة الرصافة

الملخص EN

The low level of science for the students of the accounting department in costaccounting, which is confirmed by the results of the semester and final examinations, that requires the use of modern strategies to enhance the traditional teaching methodsin order to raise the level of students' comprehension and thus improve the level of theirachievement.

The research aims in accordance with the (IES-3) to shedding light onmodern strategies that enhance the methods adopted, including the Mind MapsStrategy, and identify the steps to be developed and used to explain and clarify selectedtopics of the vocabulary of cost accounting methodology in the sample of the research, so the researcher adopted the hypothesis that: The use of mind maps strategy to enhancethe traditional teaching methods reflected positively on the level of students at asignificant level (α = 0.05).

The researcher followed the descriptive and analyticalapproach to reach the result of the research.

The most important conclusions reachedby the researcher that the use of mind maps is consistent with the standards ofaccounting education (EIS-3) and helps to develop and activate different thinkingprocesses and skills.

The most important recommendations of the researcher are thepreparation of workshops to employ the strategy of mental maps and the conduct offurther studies and research to show their importance