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ormation processing theory into three characteristics: first, information processing is phrasal; second, the functions in various stages are different; third, the message handling is interactive.
Information processing boasts a very broad scope of study, taking the priority in information selection during the process. It is held by H (1980) that the primary work of human learning is to receive messages, in which how to focus and select information the focus is. Next, attention will affect the results of information processing. K (1976) deems the attention as an internal ability or process reflected in the response to the selected one or more external stimuli or internal psychological events. As the prerequisite of learning, a number of incentives will be received at every moment only to get a few responses.
The impact of Information Processing theory on Accounting Education
First of all, it can be seen from the information processing mode that students in the learning process are neither passively receiving messages from the external environment or making mechanical response to external stimuli. S (1980) thinks that as long as the learner can take the initiative and active learning, he will be able to express, select, interpret and organize the message.
Moreover, all the cognitive activities are subject to a higher-level cognitive process, which is called meta-cognition (Flavell, 1979). While commenting on the literature exploring students’ cognitive learning, Shuell (1986) pointed out that the normal study usually involves two kinds of higher-level cognitive processes. One is about the planning, organization, coordination, command and supervision of a variety of learning activities such as messages received in planning and prediction, speculation and supervision of the learning process and so on. The other is the understanding of individual's learning materials and learning strategies, for example, whether the material is grasped and whether the processes and steps are complete or not.
Finally, according to Wittrock’s (1974) generative learning model, he argues that learners, prior to learning a new teaching materials, should have relevant knowledge or skills as the basis for new learning. R. Gagne (1985) calls this pre-requisite knowledge or skill, and takes it as the internal condition for effective learning. In accounting teaching, we must consider whether the content is suitable for students to learn or check the capability of students before teaching.
Experiential learning refers to the process in which a person constructs knowledge, learns skills, and enhances his self-esteem directly through personal experience (AEE 1995).
School experiential learning refers to the students’ engagement of various activities under the teacher’s guidance to learn, to experience, and to convert the experience in activities into practical life skills, and then apply them in real life. Therefore, experiential learning differs from the general teacher-based classroom instruction in that the former is student-centered, stimulating students to learn by themselves.
Kraft & Sakofs (1985) hold that the process of experiential learning has the following characteristics: First, learners in the learning process must be active participants rather than spectators. Next, teachers in the learning activitie are advised to take the leading role, offering assistance when necessary. Learning activities must 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。