Mathematics picture books offer a promising pedagogical tool to enhance young learners' number sense and arithmetic skills (Björklund et al., 2021; Splinter et al., 2023). This conceptual paper, co-authored by master's students and lecturers from a mathematics education course, explores how structural approaches to mathematics (Davydov, 1982; Mulligan et al., 2013) and variation theory (Marton, 2015) can inform the design and instructional use of mathematics picture books. The study examines how these books, created by master's students, incorporate part-whole relationships, numerical structures, and progressive variation techniques to support conceptual understanding and mathematical reasoning in early grades.

The primary data source for this study is the collection of student-created mathematics picture books, which were designed as part of a course assignment. These books are analysed to determine how mathematical concepts are structured and represented, the extent to which variation theory is applied, and how visual and narrative elements contribute to the development of number sense. Additionally, student reflections and peer feedback provide further insight into the pedagogical intentions behind the books and the challenges encountered during the design process (Splinter et al., 2023; Runesson Kempe et al., 2020). The analysis highlights the extent to which the books effectively scaffold early mathematical learning, as well as potential gaps in representation, alignment with curriculum standards, and differentiation for diverse learners (Ekdahl, 2021).

This paper makes a substantive contribution to early childhood mathematics education by demonstrating how teacher-created resources can enhance numeracy development and pedagogical practice. Findings suggest that engaging students in the creation and critical evaluation of mathematics picture books fosters deeper conceptual understanding, pedagogical reflection, and innovative instructional strategies (Björklund & Palmér, 2022). The study further reinforces the importance of intentional mathematical structuring in picture books, showing how variations in number representations, sequencing, and patterns influence children’s ability to discern mathematical relationships.

By bridging theory and practice, this paper underscores the role of mathematics picture books as valuable instructional tools that can promote meaningful mathematical discourse, facilitate problem-solving, and support foundational numeracy skills. As such, it provides practical implications for teacher education programmes, curriculum development, and classroom instruction, advocating for greater integration of structured, theory-informed picture books in early years mathematics pedagogy.

Keywords: Early Childhood Mathematics, Picture Books, Structural Approach to Mathematics, Variation Theory, Number Sense, Mathematics Education, Teacher Education.