A brief analysis is carried out on the multiple uses that the methodology of matching to sample has in behavioral research. The relevance of the use of these tasks in the study of different types of psychological mechanisms in animals is discussed, acknowledging that it is unnecessaty to use, in behavioral research, many names to make reference to those mechanisms. A conceptual-historical analysis is proposed as a study tool to emphasize the risks of considering a type of methodology that can induce causal effects on behavior. / Se realiza un breve análisis acerca de los múltiples usos de la metodología de  igualación de la muestra para la investigación del comportamiento. Se discute la pertinencia del empleo de este tipo de tareas para el estudio de distintos tipos de mecanismos psicológicos en animales, a partir del reconocimiento de que muchos de los nombres que se emplean para referir esos mecanismos son innecesarios para la investigación del comportamiento. Se propone el análisis histórico- conceptual como herramienta de análisis para hacer evidente los riesgos de considerar que un tipo de metodología puede dar cuenta de factores causales de la conducta.

本研究的目的主要為探討學生在解決絕對值相關題目時所遇到的困難，進而瞭解學生在解此類問題時出現錯誤之原因，希望研究的結果能夠提供教師作為補救教學或改進教學策略的依據，增進教學成效，並作為未來教學及研究的參考。 　　本研究採調查法，並輔之以訪談蒐集資料。第一階段為問卷調查，經由對絕對值相關概念作文獻探討，以及與多位數學教師討論之後，研究者以自編之絕對值相關概念試題本進行施測，藉此瞭解學生在各向度的答題情況，並且作為選擇訪談對象的依據。第二階段為無結構開放式訪談，主要訪談學生作答時之想法與解題策略，所有訪談皆全程錄音，並轉錄成文字檔後進行內容分析，進一步瞭解學生在概念上錯誤的內涵，以及探討解題困難產生的原因。 　　研究結果發現，學生在絕對值相關概念之錯誤可歸納出五大原因：過度簡化絕對值定義之口訣、無法進行絕對值概念中「幾何概念」與「算術概念」之間的轉化、不瞭解絕對值概念中各同義詞之間的關係、以偏概全絕對值之定義以及文字符號概念之理解困難。文後尚有提供絕對值相關教學改善的建議。 / This study aims to explore the kinds of difficulties encountered by junior high school students in solving problems related to absolute value as well as analyzing and identifying the probable causes of such difficulties. It is hoped that the results from this attempt can provide teachers with useful information regarding how to improve their instructional practices and plan remedial instruction, thereby enhancing their teaching effectiveness. The main methodology for this study is survey design supplemented with clinical interviews that allowed for in-depth information collection regarding problem solving strategies and difficulties from selected respondents. During the first stage, a literature review was conducted on research studies that focused on absolute values. This was followed by discussions with several junior high school mathematics teachers relating to learning difficulties they observed. Subsequently, a paper and pencil test instrument on absolute values with three main dimensions was compiled by the author to test the learning status of the participating students. Their performances would form the basis for selecting them to participate in the second stage of the study, namely, the interview phase. All clinical interviews were unstructured and they were recorded and transcribed into verbal records. Analyses were then performed to identify the presence of conceptual misunderstandings and explored the causes of such difficulties. It was found that students’ conceptual errors on absolute values can be classified into five different types, namely, oversimplifying the definition of absolute value into mnemonic phrases, inability to perform inscriptional transformation between geometric properties and arithmetical concepts of absolute values, incomprehension of the relationships among the synonyms related to the concept of absolute value, over-generalizing the definition of absolute values and difficulties in understanding the connotation behind letter symbols. Several suggestions regarding instructional practices as well as future direction of research based on the present findings were provided at the end of this study.

Conceitos e técnicas são ensinados em ambientes educacionais e deveriam ser aprendidos; porém, os exames nacionais de larga escala têm mostrado resultados indesejados, evidenciando uma lacuna na aprendizagem dos nossos alunos. Segundo Sanchez (2013), nos cursos de graduação em Ciências Contábeis, os principais erros conceituais cometidos pelos estudantes são: uso equivocado dos conceitos de caixa e competência e erros matemáticos. A definição de erro conceitual é referida na literatura sobre misconceptions (Chi, 1992) em que existe uma apresentação padrão na forma em que o erro desponta e um relacionamento incompatível entre os conceitos novos, a serem aprendidos pelos alunos, e os conceitos prévios, já existentes. Os erros conceituais têm seis características: são robustos, consistentes, persistentes, homogêneos, recapitulados e sistemáticos. Por isso, são difíceis de serem corrigidos. Chi et al (1994) utilizam da teoria da estruturação do conhecimento, em que definem que os conceitos são classificados em categorias ao serem aprendidos. Porém, conceitos que são classificados erroneamente transformam-se em erros conceituais robustos: são difíceis de serem aprendidos, pela dificuldade em transpor o conceito para a categoria adequada. Com base na definição de misconception e da estruturação dos conceitos em categorias, buscou-se entender como os estudantes formam os erros conceituais e, com base nestes tipos de erro encontrados e nas seis características dos padrões de erros, coletamos evidências da formação e superação dos erros por parte dos alunos. Estas evidências nos auxiliaram na criação de uma estratégia de ensino, construída com base na estruturação do conhecimento e, que seja diferente da estratégia \"comum\" de aula de Contabilidade Introdutória, que é o primeiro contato dos estudantes da área de negócios com contabilidade, com intuito de responder a nossa questão de pesquisa: \"Qual o impacto (proporção e sentido) da adoção desta estratégia de ensino baseada em erros conceituais no aprendizado dos estudantes?\" O impacto da estratégia foi motivacional, pois fez os alunos refletirem sobre os erros conceituais, mas insuficiente para aumentar a proporção de acertos nas avaliações realizadas. / Concepts and techniques are taught in educational settings and should be learned; however, large-scale national exams have shown undesirable results, evidencing a learning gap in our students. According to Sanchez (2013), in the undergraduate courses in Accounting, the main misconception made by students are: misuse of concepts of cash and accrual and mathematical errors. The definition of misconception is referred to in the literature (Chi, 1992) in which there is a standard presentation in the form in which the error emerges and an incompatible relationship between the new concepts to be learned by the students and the prior knowledge already existing. Misconception have six characteristics: they are robust, consistent, persistent, homogeneous, recapitulated and systematic. Therefore, they are difficult to correct. Chi et al. (1994) use the theory of knowledge structuring, where they define that concepts are classified into categories when they are learned. However, concepts that are misclassified become robust conceptual errors: they are difficult to learn because of the difficulty in transposing the concept into the appropriate category. Based on the definition of misconception and the structuring of concepts into categories, we sought to understand how students form misconception and, based on these types of errors found and on the six characteristics, we collect evidence of the formation and overcoming of errors on the part of the students. These evidences helped us in creating a teaching strategy, based on the structuring of knowledge and that is different from the \"common\" strategy of First Accounting Class, which is the first contact of the students of the business area with accounting, with In order to answer our research question: \"What is the impact (proportion and signal) of adopting this teaching strategy based on conceptual errors in learning?\" The impact of the strategy was motivational, as it made the students reflect on the conceptual errors, but insufficient to increase the proportion of correctness in the realized evaluations.

Conceitos e técnicas são ensinados em ambientes educacionais e deveriam ser aprendidos; porém, os exames nacionais de larga escala têm mostrado resultados indesejados, evidenciando uma lacuna na aprendizagem dos nossos alunos. Segundo Sanchez (2013), nos cursos de graduação em Ciências Contábeis, os principais erros conceituais cometidos pelos estudantes são: uso equivocado dos conceitos de caixa e competência e erros matemáticos. A definição de erro conceitual é referida na literatura sobre misconceptions (Chi, 1992) em que existe uma apresentação padrão na forma em que o erro desponta e um relacionamento incompatível entre os conceitos novos, a serem aprendidos pelos alunos, e os conceitos prévios, já existentes. Os erros conceituais têm seis características: são robustos, consistentes, persistentes, homogêneos, recapitulados e sistemáticos. Por isso, são difíceis de serem corrigidos. Chi et al (1994) utilizam da teoria da estruturação do conhecimento, em que definem que os conceitos são classificados em categorias ao serem aprendidos. Porém, conceitos que são classificados erroneamente transformam-se em erros conceituais robustos: são difíceis de serem aprendidos, pela dificuldade em transpor o conceito para a categoria adequada. Com base na definição de misconception e da estruturação dos conceitos em categorias, buscou-se entender como os estudantes formam os erros conceituais e, com base nestes tipos de erro encontrados e nas seis características dos padrões de erros, coletamos evidências da formação e superação dos erros por parte dos alunos. Estas evidências nos auxiliaram na criação de uma estratégia de ensino, construída com base na estruturação do conhecimento e, que seja diferente da estratégia \"comum\" de aula de Contabilidade Introdutória, que é o primeiro contato dos estudantes da área de negócios com contabilidade, com intuito de responder a nossa questão de pesquisa: \"Qual o impacto (proporção e sentido) da adoção desta estratégia de ensino baseada em erros conceituais no aprendizado dos estudantes?\" O impacto da estratégia foi motivacional, pois fez os alunos refletirem sobre os erros conceituais, mas insuficiente para aumentar a proporção de acertos nas avaliações realizadas. / Concepts and techniques are taught in educational settings and should be learned; however, large-scale national exams have shown undesirable results, evidencing a learning gap in our students. According to Sanchez (2013), in the undergraduate courses in Accounting, the main misconception made by students are: misuse of concepts of cash and accrual and mathematical errors. The definition of misconception is referred to in the literature (Chi, 1992) in which there is a standard presentation in the form in which the error emerges and an incompatible relationship between the new concepts to be learned by the students and the prior knowledge already existing. Misconception have six characteristics: they are robust, consistent, persistent, homogeneous, recapitulated and systematic. Therefore, they are difficult to correct. Chi et al. (1994) use the theory of knowledge structuring, where they define that concepts are classified into categories when they are learned. However, concepts that are misclassified become robust conceptual errors: they are difficult to learn because of the difficulty in transposing the concept into the appropriate category. Based on the definition of misconception and the structuring of concepts into categories, we sought to understand how students form misconception and, based on these types of errors found and on the six characteristics, we collect evidence of the formation and overcoming of errors on the part of the students. These evidences helped us in creating a teaching strategy, based on the structuring of knowledge and that is different from the \"common\" strategy of First Accounting Class, which is the first contact of the students of the business area with accounting, with In order to answer our research question: \"What is the impact (proportion and signal) of adopting this teaching strategy based on conceptual errors in learning?\" The impact of the strategy was motivational, as it made the students reflect on the conceptual errors, but insufficient to increase the proportion of correctness in the realized evaluations.