近年來，臺灣學者開始將概念圖應用至會計教學上，已被證實具有正面之影響。然而先前研究大多是採取實證量化研究，尚未有學者採質性方法探討其學習成效。故本研究以深入訪談取得學習者對於電腦概念構圖以及以概念圖為教材的學習感受。並從另一角度驗證過去與目前研究結果，取得不同之意見。本研究採立意抽樣，以不同學習程度者為受訪者對象，分別為四位初次學習、一位已修過且成績不錯和一位重修生 。研究結果如下：一、電腦概念構圖可有效促進學習者獨立思考能力，達到有意義的學習；二、概念圖教材相較於傳統線性教材能吸引學習者注意、引起學習動機；三、富有色彩之概念圖更能吸引學習者注意、學習動機達到更佳的學習效果。研究發現：一、學生在於概念圖所引發的學習動機主要是源自授課教師口頭上的技巧；二、概念圖可減少學生初次學習上的困難，可增加學生的學習動機；三、合作學習並非全然對學生有益，需給予適當的監督；四、電腦構圖可幫助學生統整概念，進而改善手繪大量概念的雜亂情況。

Prior researches begin to use concept map to accounting teaching and the results are positive. However, most of previous studies use the method of empirical quantification rather than qualitative method. This study uses qualitative method to investigate how the feeling of learners for learning concept mapping and the textbooks courses via in-depth interviews. Therefore, this study verifies previous results from another view point, expecting to obtain different opinions from learners'. This study uses purposive sampling to select respondents who have different learning levels, and they are four initial learning students, one passed and done quite well student and one failed and learning again student. The results of this study are as follows. First, concept mapping could promote learners' independent thinking and achieve meaningful learning. Textbooks of concept map attract learners' attention, and motivation than the traditional linear textbooks. Third, the more colorful concept maps attract learners' attention, and motivation than the normal concept maps. Further, the new insights of this study are as follows. First, the motivations of students from the concept map are mainly caused by teachers' verbal skills. Second, textbooks of concept map reduce students' initial learning difficulties and enhance the motivation of students. Third, cooperative learning is not entirely benefit to all students unless there is appropriate supervision. Forth, when there are a large number of concepts, computerized concept mapping can help students to integrate the concepts and improve mess situation in hand-writing.