Mind Mapping as a Tool to Improve Audit Education

INTRODUCTIONThe use of mind maps as a means of capturing ideas and structuring information about topics has been the subject of a great deal of interest in recent years (Nesbit and Adesope, 2006, offers a summary). The techniques involved in mind mapping are detailed in works by Tony Buzan, who is credited with creating the concept of mind mapping (Buzan and Buzan, 2010, Buzan and Griffiths, 2010, Buzan, Griffiths and Harrison, 2012). Mind mapping involves the placement of an image in the center of a map, with branches representing main ideas connected to the central image. Key words or phrases are associated with the branches, leading to a detailed pictorial representation of the important concepts surrounding the topic being mapped. Recent research has shown that the use of mind maps increases undergraduate student satisfaction with learning (e.g., Jones et al., 2012), and earlier studies have shown that mind maps can improve student satisfaction and learning in certain accounting contexts (Maas and Leauby, 2005; Chiou, 2008).This paper offers an overview of the concept of mind mapping and the specifics of its implementation in an introductory upper-level auditing class. It then provides several examples of how to use the concept in this setting, and outlines an approach designed to improve student learning satisfaction and achievement with regard to the major topics covered in the introductory undergraduate auditing course. This involves a combination of instructor-provided maps and individually-generated student maps. Student evaluation data on the usefulness of mind mapping in improving audit education are also presented.MIND MAPPINGAs noted previously, a mind map involves placing an idea or theme at the center of a drawing. Multiple branches are then connected to the central image, and each of these branches can have sub-branches of its own. The central image is the focal point of the concept being mapped, with each successive layer of branch providing information on subtopics and how they relate to the central image. Sub-branches provide additional detail about the branch to which they relate. The use of multiple colors and artistic creativity is strongly encouraged. A generic example of this is provided in Exhibit 1 below. The use of mind maps has been found to increase conceptual understanding and practical learning over conventional study techniques (Abi-el-Mona and Adb-El-Khalick, 2008). Similar findings were also obtained by Budd (2004), Goodnough and Long (2002). and Nada et. al (2009). Commonly available books presenting and summarizing the area include Buzan and Buzan (2010), Buzan and Griffiths (2010), Buzan, Grffiths and Randall (2012), Randall (2012), and Rustler (2012).USE IN AUDITING COURSEStudents in an undergraduate auditing course were distributed weekly summary copies of mind maps outlining the topical content of each chapter covered in the course. An example is provided in Exhibit 2. Students were encouraged to use the maps to literally 'see the whole picture' of what was being covered in a given chapter. The importance of the mind maps were underscored by its being projected onto a screen and referred to as coverage of each chapter progresses. These mind maps were prepared using software called iMindMap, though there are other commercially available options (e.g., MindManager, X Mind), and freeware options exist as well. Another possibility for those so inclined is to draw the mind maps freehand on a sheet of, with colored markers. This option was not chosen for the summary maps distributed to students because the software-generated maps look far more professional (and legible). …