The Implications of Cognitive Neuroscience in Optimizing the Balance Function of Right and Left Brain Through Learning on the Introduction to Accounting 1 Courses

摘要

This research examines the differences in cognitive value of students that taught on Introduction to Accounting 1 courses using Brain-based Learning model and Expository-based Learning Model. The purposes of this study are to analyze (1) the differences on cognitive value of the students in Introduction to Accounting courses using Brain-based Learning model compared to Expository Learning Model; (2) The difference on cognitive value of students in Introduction to Accounting 1 courses with initial high and low motivation taught by Brain-based Learning models compared with the cognitive value of students with Expository Learning Model; (3) Interaction between Brain-based Learning model with motivation against cognitive value in Introduction to Accounting student. This type of research is quasi experiment. The populations are students taking the Introduction to Accounting course from July to December 2015 using purposive sampling technique. Experimental class taught using Brain-based Learning model while control class using Expository-learning model. Data analysis used 2-tailed ANOVA. The results of this research indicate that cognitive value of students in Introduction accounting 1 taught using Brain -based Learning model is higher than the cognitive value of students taught using Expository Learning model; and cognitive value of students in Introduction accounting 1 with high motivation taught by Brain-based Learning models more higher too; but cognitive value of students in Introduction accounting 1 with low motivation taught by Brain-based Learning models is lower than the cognitive value of students taught by Expository Learning model; so its conclude that there is any interaction between the Brain-based Learning model with motivation against cognitive value in Introduction Accounting 1 student.