Effect of Teaching Using Whole Brain Instruction on Accounting Learning

Effect of Teaching Using Whole Brain Instruction on Accounting Learning

Li-Tze Lee (The Overseas Chinese Institute of Technology, Taiwan) and Jason C. Hung (The Overseas Chinese Institute of Technology, Taiwan)
DOI: 10.4018/978-1-60960-539-1.ch016
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McCarthy (1985) constructed the 4MAT teaching model, an eight step instrument developed in 1980, by synthesizing Dewey’s experiential learning, Kolb’s four learning styles, Jung’s personality types, as well as Bogen’s left mode and right mode of brain processing preferences. An important implication of this model is that learning retention is improved in the whole brain treatment group and thus this model is effective in retaining learning information as long term memory. Specifically, when examine the effectiveness of student scoring levels (high, median, and low), the results indicated that retention improved across all levels in the treatment group while results were inconsistent in the control group. When examine academic achievement and attitudes, interaction factor of both school and method showed a statistically significant difference.
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Vocational education in the secondary education level has had a great influence on the economic growth in Taiwan for the past forty years because the major labor force it provides. As Yang (2001) noted, the goal of vocational high school education is to prepare students with appropriate skills for them to enter the labor force right after graduation. Also, Jones (1979) explained that the educational movement in secondary vocational schools in the United States has transformed the focus from subject matter to employment and providing practical and introductory job knowledge is essential in this educational setting.

However, due to rapid societal changes in Taiwan, a large percentage of students in vocational high schools are now inclined to pursue higher degrees (Chuang, 2001; Yang, 2001). According to information released by the Taiwan Ministry of Education (2008), nearly four times more vocational high school graduates pursue higher degrees than they did ten years ago (1994, 16.22%; 2005, 69.79%). Achievement and competency should be equally valued in vocational technical education (Jorgensen, 1979). In Taiwan, with the push to close the gap between vocational high school and academic high school, academic performance has consequently become another educational focus of current secondary vocational education in Taiwan (Taiwan Ministry of Education, 2008).

The American Accounting Association (1986) reported that the major goal for general accounting courses is to equip students not only with content knowledge, but also with the competency to relate learning to lives. The Accounting Education Change Commission (AECC) (1990) reported that the purpose of accounting education is to help students become independent learners and continue to learn in their professional lives. Developing students as information providers and communicators for business decisions are two major areas of focus in the first course in accounting, and the teaching method in such a course should focus on student involvement and learning interaction (AECC, 1992). The structure of accounting education is out-of-date and transformation is needed (Albrecht & Sack, 2000).

Accounting education in Taiwan follows the American system in many ways. According to Chuang (2001), accounting courses in business vocational high schools in Taiwan have been delivered passively without any connection to real life; the lecture method of content delivery dominates. The test oriented, abstract, and serious nature of accounting makes it a subject in which many students do not have interest. In addition, researchers (Wang, Sheu, & Chen, 2008) noted that the major teaching method in accounting course in Taiwan focuses on depositing learning materials and memorization.

Complete Chapter List

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Table of Contents
Qun Jin
Chapter 1
Kamen Kanev, Shigeo Kimura
This chapter is dedicated to Computer-Supported Collaborative Learning (CSCL) employing dynamic groups, where at different stages students work... Sample PDF
Collaborative Learning in Dynamic Group Environments
Chapter 2
Yi-Hsung Li, Chyi-Ren Dow, Cheng-Min Lin, Sheng-Chang Chen, Fu-Wei Hsu
Innovations in network and information technology have transformed traditional classroom lectures into new approaches that have given universities... Sample PDF
A Systematic Framework of Virtual Laboratories Using Mobile Agent and Design Pattern Technologies
Chapter 3
Hui-Chun Chu, Gwo-Jen Hwang, Pei-Jin Tsai, Tzu-Chi Yang
The growing popularity of computer and network technologies has attracted researchers to investigate the strategies and the effects of information... Sample PDF
A Computer-Assisted Approach for Conducting Information Technology Applied Instructions
Chapter 4
Krzysztof Gierlowski, Krzysztof Nowicki
In this chapter, the authors propose a novel e-learning system, dedicated strictly to knowledge assessment tasks. In its functioning it utilizes... Sample PDF
A Highly Scalable, Modular Architecture for Computer Aided Assessment e-Learning Systems
Chapter 5
Sotirios Botsios, Dimitrios A. Georgiou
Adaptation and personalization services in e-learning environments are considered the turning point of recent research efforts, as the... Sample PDF
Recent Contributions to a Generic Architecture Design that Supports Learning Objects Interoperability
Chapter 6
Qing Li, Jianmin Zhao, Xinzhong Zhu
Supporting efficient data access in the mobile learning environment is becoming a hot research problem in recent years, and the problem becomes... Sample PDF
Statistical Inference-Based Cache Management for Mobile Learning
Chapter 7
Gary K. L. Tam, Rynson W. H. Lau, Jianmin Zhao
Due to the popularity of 3D graphics in animation and games, usage of 3D geometry deformable models increases dramatically. Despite their growing... Sample PDF
A 3D Geometry Model Search Engine to Support Learning
Chapter 8
Stefan Dietze, Alessio Gugliotta, John Domingue
Current E-Learning technologies primarily follow a data and metadata-centric paradigm by providing the learner with composite content containing the... Sample PDF
Supporting Interoperability and Context-Awareness in E-Learning through Situation-Driven Learning Processes
Chapter 9
Pi-Shan Hsu, Te-Jeng Chang
By improving the imperfections of previous diagnostic techniques, the new process phase real-time diagnostic technique is developed to be suitable... Sample PDF
A New Process Phase Diagnostic Technique: Visualized Interface for Diagnosing Learning Progress
Chapter 10
Yang Shuqun, Ding Shuliang
There is little room for doubt about that cognitive diagnosis has received much attention recently. Computerized adaptive testing (CAT) is adaptive... Sample PDF
A FCA-Based Cognitive Diagnosis Model for CAT
Chapter 11
Ioannis Kazanidis, Maya Satratzemi
Adaptive Educational Hypermedia Systems provide personalized educational content to learners. However most of them do not support the functionality... Sample PDF
Adaptivity in ProPer: An Adaptive SCORM Compliant LMS
Chapter 12
Ching-Jung Liao, Chien-Chih Chou, Jin-Tan David Yang
The purpose of this study is to incorporate adaptive ontology into ubiquitous learning grid to achieve seamless learning environment. Ubiquitous... Sample PDF
The Construction of an Ontology-Based Ubiquitous Learning Grid
Chapter 13
Gennaro Costagliola, Vittorio Fuccella
To correctly evaluate learners’ knowledge, it is important to administer tests composed of good quality question items. By the term “quality” we... Sample PDF
A Rule-Based System for Test Quality Improvement
Chapter 14
Aiguo He
A real-time interactive distance lecture is a joint work that should be accomplished by the effort of the lecturer and his students in remote sites.... Sample PDF
An Understanding Information Management System for a Real-Time Interactive Distance Education Environment
Chapter 15
Jung-Lung Hsu, Huey-Wen Chou
With increasing convenience and prevalence, the distant communication application has become a promising way for individuals who are eager to... Sample PDF
The Effects of Communicative Genres on Intra-Group Conflict in Virtual Student Teams
Chapter 16
Li-Tze Lee, Jason C. Hung
McCarthy (1985) constructed the 4MAT teaching model, an eight step instrument developed in 1980, by synthesizing Dewey’s experiential learning... Sample PDF
Effect of Teaching Using Whole Brain Instruction on Accounting Learning
Chapter 17
Wen-Chih Chang, Hsuan-Che Yang, Timothy K. Shih, Louis R. Chao
E-learning provides a convenient and efficient way for learning. Formative assessment not only guides student in instruction and learning, diagnose... Sample PDF
Using S-P Chart and Bloom Taxonomy to Develop Intelligent Formative Assessment Tool
Chapter 18
Pei-Chun Che, Han-Yi Lin, Hung-Chin Jang, Yao-Nan Lien, Tzu-Chieh Tsai
The pervasive popularity of the Internet in the past decade has changed the way many students live and learn, in part, because modern technology has... Sample PDF
A Study of English Mobile Learning Applications at National Chengchi University
Chapter 19
Shoji Nishimura, Douglass J. Scott, Shogo Kato
In 2003, the School of Human Sciences, Waseda University (Japan), established the e-School, Japan’s first complete undergraduate program enabling... Sample PDF
E-Learning Practice and Experience at Waseda E-School: Japan’s First Undergraduate Degree-Awarding Online Program
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