具身认知理论下的会计专业基础课程教学探究

Exploration on the Teaching of Basic Courses in Accounting under Embodied Cognitive Theory

具身认知理论强调身体、环境和认知的相互作用,近年来其在高教领域有着系列运用。文章针对传统教学的局限性,分析具身教学的三要素,依据会计专业基础课程特点,将具身认知理论运用于“兼并重组与公司控制”的课程教学,并进行效果分析,经验证获得较好的学习效率和教学效果。

Embodied cognition theory emphasizes the interaction among the body,the environment,and cognition.In recent years,it has a series of application in higher education.Aiming at the limitations of traditional teaching,this paper analyzes the three elements of embodied teaching,applies embodied cognitive theory to the teaching of"Merger and Reorganization and Corporate Control"course according to the characteristics of the basic courses in accounting,and analyzes the effects,which verifies that the learning efficiency and teaching effect is better.