Western Region



2001 Western Regional Meeting
May 3 - 5, 2001

Applying Brain Friendly Learning to Teaching
Introductory Cost/Managerial Accounting

Abstract:
Over the last decade advances in Brain Imaging Technology have lead to an explosion of knowledge about how the brain acquires, stores, and recalls memories. That is, how the brain actually learns. We now definitely know that learning changes the brain. Learning organizes and reorganizes the physical structure of the brain and that different parts of the brain are ready to learn at different times (Bransford et al., 1999). By exploiting this new knowledge we can provide an easier more interesting classroom experience for our students.

Outline of the seminar
Using juxtaposition is a brain efficient form of learning. This part of the seminar will introduce insights from the literature that influence brain-friendly teaching in the classroom. This includes such topics as the role of pre-existing knowledge or brain scaffolds, vivid learning anchors, episodic learning or story-telling, active learning, multiple intelligences, share-pair, chunking, the role of short-term versus long-term memory, formative versus summative testing, and affective learning filters. The second half of the seminar will demonstrate and apply these principals using examples from managerial accounting. These examples are well developed over three years and have proven to be extremely successful. These teaching techniques could be applied to any discipline.

Topics/Example problems covered include:

a. Contrasting Financial (hard data) with Managerial accounting needs.

b. Variance analysis, Management by Exception and Responsibility Accounting.

c. Value Chain Analysis.

d. Strategic Partnering and the role of Accounting Measurement and Control.

e. Budgeting

f. The story of the transition from Scientific Management/Stewardship to Continuous Improvement/Value creation accounting.

Target Audience
Accounting instructors in managerial, financial, tax, auditing, or accounting systems. Accounting professionals tend to have a dominant linear-mathematical intelligence. Thus most of our instruction is directed towards these kinds of thinkers because that is what we, as accounting instructors, are. To reach a larger audience, and teach more efficiently, accounting instructors need to be aware of alternative, more brain friendly, approaches to instruction.

Recommended Reading (Not Required):

Bransford, John D., Ann L. Brown, and Rodney R. Cocking, editors, How People Learn: Brain, Mind, Experience, and School, (Washington, D.C., National Academy Press, 1999)

Sylwester, R. "A Celebration of Neurons: An Educator's Guide to the Human Brain," (Alexandria, Virginia, Association for Supervision and Curriculum Development, 1995).

If you are interested in attending this workshop, complete the workshop section of the conference registration form. For more information concerning the workshop, please contact Jim Mackey at (916) 278 7122.

Presentation time: Thursday, May 3, 2001, 1:00 p.m. - 5:00 p.m.
Fee: $50
Presenter: Professor Jim Mackey, California State University Sacramento

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