This study contributes to both accounting and concept mapping literature through the depiction of a concept tree based on the Accounting Theory curriculum, which has undergone recent and rapid expansion of its knowledge and has hence outgrown the previous limited mapping work. This tree-shaped concept map not only accounts for a particular mapping…

Audio- and video-recordings are increasingly popular data sources in contemporary qualitative research, making discussions about methodological implications of such recordings timelier than ever. This article goes beyond discussing practical issues and issues of "camera effect" and reactivity to identify three major challenges of using…

Contrary to previous research on sequential ratings of student performance, this study found that professional essay raters of a large-scale standardized testing program produced ratings that were drawn toward previous ratings, creating an assimilation effect. Longer intervals between the two adjacent ratings and higher degree of agreement with…