本研究主要目的在探討概念構圖如何用來協助會計系學生學習高等會計學。具體而言，研究檢視三項問題：(1)概念構圖是否可視為高等會計學之教學評量及指導工具，(2)合作情境下學習概念構圖之成效是否優於個別情境下學習概念構圖，及(3)學生對於以概念構圖學習高等會計學的態度是否會影響其學業成就。研究結果發現：(1)就學生學習高等會計學而言，概念圖可以視為可行的評量學習成效之工具；(2)就學生學習高等會計學而言，概念圖可以視為施行補救教學的指導工具；(3)就學生學習高等會計學而言，以合作方式學習概念圖的學習成就顯著高於個別學習概念構圖的學習成就；(4)學生對以概念構圖學習高等會計學之態度對其學習成就有顯著影響；(5)有超過80%的學生認為概念圖是一種良好的復習工具，可以幫助統整及釐清不同會計概念，有助於學習高等會計學。

The main purpose of this paper is to study how concept mapping can be used o help accounting students improve their learning performance in advanced accounting course. Specifically, this paper examines (1) the applicability of using concept mapping as an account instruction and evaluation tool, (2) the effectiveness of different concept mapping situations (individual vs. cooperative, ) and (3) the effect of students’ attitude toward concept mapping on their learning performance. The experimental data reveal several important results. First, concept mapping can serve as a useful tool for advanced accounting instruction and evaluation. Second, adopting cooperative concepts mapping can significantly improve students’ performance over using individual concept mapping. Third, the effect of concept mapping on students’ learning performance depends on students’ attitudes toward concept mapping. In particular, students who like concept mapping tend to perform better. Finally, more than 80 percent of the subjects expressed that concept mapping can help them integrate and make clear accounting concepts.