本研究主要目的在探討概念構圖是否可用來協助學生改進學習會計之成效。研究檢視三項問題：(1)概念構圖是否可視為會計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會計的態度是否會影響其學業成就。研究結果發現：(1)概念構圖可以視為代替傳統會計評量方法的另一種可行的評量學習成效之工具；(2)概念圖的另一優點則是可成為施行補救教學的輔助工具，以幫助提昇教學成效，因此概念構圖可以視為教學指導工具；(3)合作情境下學習概念構圖的學習成就顯著高於個別情境下學習概念構圖的學習成就；(4)學生對以概念構圖學習會計之態度對其學習成就有顯著影響，特別是對概念構圖持正向看法的學生傾向於有較高的學習成就；(5)有超過80%的學生認為概念構圖可以幫助整合會計概念。 The main purpose of this paper is to study how concept mapping can be used to help improve accounting students' learning performance. In particular, this paper examines: (a) the applicability of using concept mapping as an accounting instruction and evaluation tool, (b) the effectiveness of different concept mapping situations (individual vs. cooperative), and (c) the effect of students' attitude on their learning performance when concept mapping is adopted. The experimental data reveal several important results. First, concept mapping can serve as a useful tool for accounting instruction and evaluation. Second, adopting cooperative concept mapping can better improve students' performance than using individual concept mapping. Third, the effect of concept mapping on students' learning performance depends on students' attitude toward concept mapping. In particular, students who like concept mapping tend to perform better. Finally, more than 80 percent of the subjects suggest that concept mapping can help them integrate accounting concept.