具身認知理論下的會計專業(yè)基礎課程教學探究

摘 要 具身認知理論強調身體、環(huán)境和認知的相互作用，近年來其在高教領域有著系列運用。文章針對傳統(tǒng)教學的局限性，分析具身教學的三要素，依據會計專業(yè)基礎課程特點，將具身認知理論運用于“兼并重組與公司控制”的課程教學，并進行效果分析，經驗證獲得較好的學習效率和教學效果。

關鍵詞 具身認知理論；會計專業(yè)基礎課程；教學改革

中圖分類號：G642                            文獻標識碼：A    DOI：10.16400/j.cnki.kjdk.2023.36.021

Exploration on the Teaching of Basic Courses in Accounting under

Embodied Cognitive Theory

JIANG Qiwen， KUANG Xuemei， WANG Liangliang

（School of Economics and Management， Southeast University， Nanjing， Jiangsu 211189）

Abstract 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.

Keywords embodied cognition theory; basic courses in accounting; pedagogical reform

在教育部深入實施一流課程建設“雙萬計劃”的背景下，以課程改革小切口帶動解決人才培養(yǎng)模式大問題，實現(xiàn)高等教育改革創(chuàng)新發(fā)展與突破，是各個高校的首要任務之一。（剩余6455字）