**4. Educational Insights**

Embedded with a research-centered element, the Accounting Theory curriculum is destined to assist students in comprehending the consolidation of accounting thoughts and discoveries, opening a door for them to probe into the nature of accounting phenomena. The concept tree plays an informative role to substantiate this essential aspect of the curriculum.

### *4.1. Feeling the Pulses of Accountancy Development*

As an alternative to the old curriculum map [4], this concept tree embraces the advanced perspectives that have profoundly reframed the system of accounting knowledge. It enables students to update their theoretical understanding on accounting and then feel the pulses of accountancy development. In teaching practices, students are advised to compare the old and the new concept map and to clarify the major changes in accounting theories, including the general acceptance of the accountability-root view and the classification of accounting contexts/sectors that are regulated by different accountor–accountee relationships.

The elucidation is then prolonged according to this tree layout through introducing and commenting on the most recent theoretical debates associated with non-financial accountings, such as "business-like public sector accounting", "intelligent accountability", "theological or religious aspect of accountability", and "non-human stakeholders in sustainability accounting". These debates involve sharp critiques and radical ideas that have not been generally accepted or have remained exceptionally unpopular. However, they do represent cutting-edge understandings and brave attempts to promote advancement of accounting theories. Informed by the tree map, students not only acknowledge the new imperative

accounting philosophies that have reformed the knowledge system, but also develop a precious spirit of critical thinking voiced from the infrequent endeavors in challenging the status quo.
