MIND MAPS IN ACCOUNTING EDUCATION

Abstract

The study examines the application of mind maps as a pedagogical tool in accounting education, aligned with the cognitive characteristics and learning preferences of Generation Z students. The theoretical framework includes an overview of the concept of multiple intelligences, linear and visual thinking, as well as the evolution of mind maps from hand-drawn schemes to contemporary digital applications. The paper presents the experience of integrating mind maps into the accounting learning process through a series of five thematic homework assignments covering key accounting topics: assets, liabilities, equity, revenues and expenses, and financial statements. The analysis of student work and the discussions conducted with them indicate that the visual structuring of information supports deeper understanding of the learning material, facilitates memorization, stimulates creativity, and encourages an individualized approach to learning. The results confirm that mind maps are an effective tool for enhancing cognitive processes and student engagement, while also contributing to the modernization of university-level accounting education. The study highlights the need to integrate visual and associative methods into teaching in order to achieve stronger synergy between logical, visual, and creative thinking.