Conceptual maps are used in management courses to develop students' critical reflections about the links between accounting, ethics and responsibility related to accounting scandals. Two students' groups were asked to find different ways to ameliorate the quality of financial information using conceptual maps. Our approach reveals reliable differences between both groups in the way of understanding and solving the problem. Therefore, using conceptual maps shows a law-based conception in accounting and reveals students' difficulties to integrate ethical dimensions in financial and accounting problems.
