Explanation of conceptual maps for accounting training based on Ausubel learning theory

Drawing the map and scientific structure of each field is one of the ways that provides users with an overview of the scientific framework of the field and provides their understanding of communication and intellectual development, facilitation and insight into the current state of knowledge in that field. In this context, depicting an appropriate concept tree based on Ausubel learning theory is one of the proposed strategies for effective teaching-learning that can be used as a creative model in the field of effective accounting education, concepts, accounting theories and complex relationships between them. Explain and facilitate meaningful learning. For the first time in Iran, based on Ausubel 's theory of meaningful learning, a comprehensive and classical explanation of scientific mapping, as one of the effective methods in accounting education from the perspective of knowledge. In this article, two models of drawing scientific maps of Simon and Zhou are introduced and compared as two proposed models for increasing the level of learners' perception in the field of accounting, considering Ausubel 's learning theory. Findings show that Zhou's conceptual model of accounting, compared to Simon's conceptual model, can change well in accordance with the socio-economic conditions of society and lead to an increase in students' perception of accounting concepts. At the same time, its focus is on accountability, which is a priority and need of today's society, and this point helps to validate accounting knowledge.