Effects of Mind Mapping Combined with Case-Based Learning on Academic Achievement and Comprehension of Auditing and Assurance among Accounting Students

Abstract

This study aimed to : 1) compare accounting students' academic achievement in the Auditing and Assurance course before and after learning through a mind-mapping model combined with case-based learning; 2) examine the development of students' comprehension of auditing principles following this learning model; and 3) examine accounting students' satisfaction with learning the Auditing and Assurance course through this model. The target group consisted of 24 fourth-year accounting students enrolled in the second semester of the 2025 academic year, Faculty of Management Science, Kamphaeng Phet Rajabhat University, selected through purposive sampling. The research instruments comprised a learning management plan based on mind mapping combined with case studies, a multiple-choice test measuring academic achievement and comprehension of auditing principles, and a satisfaction questionnaire. The statistics used for data analysis included mean, standard deviation, a dependent-samples t-test, and the relative gain score.

The results showed that:

1) students' post-learning achievement scores in the Auditing and Assurance course were significantly higher than their pre-learning scores at the .05 level (t = 39.62, df = 23, p = .000).

2) students demonstrated a very high level of development in their comprehension of auditing principles, with a mean relative gain score (GS(%)) of 76.66; and

3) students' overall satisfaction with learning through the mind-mapping model combined with case-based learning was at the highest level (= 4.83, SD = 0.15).