This study examined how learners construct textbase and situation model knowledge in hypertext computer-based learning environments (CBLEs) and documented the influence of specific self-regulated learning (SRL) tactics, prior knowledge, and characteristics of the learner on posttest knowledge scores from exposure to a hypertext. A sample of 160 undergraduate education majors completed measures of prior knowledge, goal orientation, intrinsic motivation, self-efficacy to self-regulate learning, and a demographic survey. They were trained in the use of nStudy, a learning environment designed to facilitate self-regulated learning from web-based media including hypertext and to trace learners' actions while they learned online. Learners completed a 20-minute study session learning about Attention Deficit Hyperactivity Disorder and a posttest to assess changes in knowledge scores. Results indicate that employment of individual SRL tactics including tendency to highlight was found to be associated with increased posttest knowledge scores across learners. Goal orientation and prior knowledge also significantly predicted posttest knowledge scores in regression models. These findings can be used to inform the design and use of hypertext in order to individualize computer-based instruction and maximize knowledge acquisition for students, based upon their individual characteristics. / Educational Psychology

Made available in DSpace on 2016-04-27T16:57:10Z (GMT). No. of bitstreams: 1 Marcia Regina Ramos Costa Ribeiro.pdf: 3132591 bytes, checksum: fd48bc9e0ade34cd96a259cf8101d1a8 (MD5) Previous issue date: 2011-10-03 / Fundo de Apoio à Pesquisa do Estado de São Paulo / This paper is part of an ongoing research on Mathematics in the curriculum, based on the assumption that the characterization of the prior knowledge on Math of the students may help in significant learning. In this perspective, the research focused on the prior knowledge of students in Brazilian Ensino Médio (roughly equivalent to American high school) on trigonometric functions, using qualitative research and participant observation. The objective is to understand the possibilities and difficulties in the use of the material given to students of the schools of the State of São Paulo, focusing in these students prior knowledge on trigonometric functions, identifying obstacles that may rise during these activities and checking the need for interventions to promote the build-up of knowledge on the subject. The proposal was to have students do activities proposed on the material supplied by the state of São Paulo. The analysis is based on Ausubel s theory of significant learning, on Coll s constructivist perspective (2006) and Pozo s studies, concerning learning and teaching contents. The results indicate that the prior knowledge of the students may be divided into many groups, given its important characteristic of including conceptual knowledge as well as procedures, values, regulations and attitudes. The ability to identify this prior knowledge is an important tool to create better pedagogical interventions and significant learning / Esse trabalho está inserido na linha de pesquisa A Matemática na Estrutura Curricular e Formação de Professores e no projeto de pesquisa A aprendizagem significativa e conhecimentos prévios: investigando o currículo de Matemática, em uma perspectiva construtivista; tem como pressuposto que a caracterização dos conhecimentos prévios dos estudantes relacionados aos conteúdos matemáticos que se pretende ensinar contribui para a aprendizagem significativa. Nessa perspectiva, o objetivo desta pesquisa é compreender as possibilidades e dificuldades em utilizar o material distribuído aos alunos da rede pública do Estado de São Paulo, focando conhecimentos prévios desses estudantes em relação ao conteúdo funções trigonométricas, identificando dificuldades que podem surgir durante a execução dessas atividades e verificando as necessidades de intervenções para a promoção da construção de conhecimento relativo ao tema. Para essa investigação, foi utilizada a pesquisa qualitativa e a técnica da observação participante. Foram observadas as ações de um grupo de alunos do segundo ano do Ensino Médio de uma escola pública estadual, durante a realização de atividades propostas e contidas no material. A análise está apoiada na teoria da aprendizagem significativa de Ausubel, na perspectiva construtivista de Coll (2006) e nos estudos de Pozo (2002) relativos aos conteúdos de ensino e à aprendizagem. Os resultados indicam que os conhecimentos prévios dos alunos relacionados as funções trigonométricas podem ser classificados em uma grande variedade de grupos, dada a sua importante característica de incluir tanto conhecimentos conceituais como procedimentos, valores, normas e atitudes; a caracterização desses conhecimentos prévios dos alunos, por parte do professor, a cada nova experiência educativa, constitui-se em importante ferramenta para a realização de intervenções pedagógicas mais eficientes e geradoras de aprendizagem significativa

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.

The purpose of this study is to investigate the contribution of cognitive style and prior knowledge on 6th grade students&#039 / knowledge acquisition in polygons in drama based learning environment. The sample of the study was composed of 112 sixth grade students from a public school in Altindag district of Ankara. There were 9 drama based lesson plans lasting 16 lesson hours in the study. The data was collected through Group Embedded Figure Test (GEFT), and three types of knowledge tests: Declarative Knowledge Test (DecKT), Conditional Knowledge Test (ConKT), and Procedural Knowledge Test (ProKT). GEFT developed by Witkin, Oltman, Raskin and Karp (1971) was used to determine cognitive styles of the students as field dependent (FD), field independent (FI), and field mix (FM). Three types of knowledge tests developed by Erdogan (2007) were used as pretests and posttests. The quantative analysis was carried out by using standard multiple regression analysis. The results revealed that students&rsquo / cognitive style was the most predictive variable in explaining students&rsquo / declarative, conditional and procedural knowledge Moreover, students&rsquo / prior declarative knowledge explained statistically significant amount of variance in students&rsquo / declarative and procedural knowledge acquisition, while students&rsquo / prior conditional knowledge explained statistically significant amount of variance in students&rsquo / declarative, conditional, and procedural knowledge acquisition. On the other hand, students&rsquo / prior procedural knowledge failed to explain declarative, conditional, and procedural knowledge acquisition of students.

En imagerie nucléaire (scintigraphie, TEMP, TEP), les diagnostics sont fréquemment faits à l'aide des courbes d'activité temporelles des différents organes et tissus étudiés. Ces courbes représentent l'évolution de la distribution d'un traceur radioactif injecté dans le patient. Leur obtention est compliquée par la superposition des organes et des tissus dans les séquences d'images 2D, et il convient donc de séparer les différentes contributions présentes dans les pixels. Le problème de séparation de sources sous-jacent étant sous-déterminé, nous proposons d'y faire face dans cette thèse en exploitant différentes connaissances a priori d'ordre spatial et temporel sur les sources. Les principales connaissances intégrées ici sont les régions d'intérêt (ROI) des sources qui apportent des informations spatiales riches. Contrairement aux travaux antérieurs qui ont une approche binaire, nous intégrons cette connaissance de manière robuste à la méthode de séparation, afin que cette dernière ne soit pas sensible aux variations inter et intra-utilisateurs dans la sélection des ROI. La méthode de séparation générique proposée prend la forme d'une fonctionnelle à minimiser, constituée d'un terme d'attache aux données ainsi que de pénalisations et de relâchements de contraintes exprimant les connaissances a priori. L'étude sur des images de synthèse montrent les bons résultats de notre approche par rapport à l'état de l'art. Deux applications, l'une sur les reins, l'autre sur le cœur illustrent les résultats sur des données cliniques réelles. / In nuclear imaging (scintigraphy, SPECT, PET), diagnostics are often made with time activity curves (TAC) of organs and tissues. These TACs represent the dynamic evolution of tracer distribution inside patient's body. Extraction of TACs can be complicated by overlapping in the 2D image sequences, hence source separation methods must be used in order to extract TAC properly. However, the underlying separation problem is underdetermined. We propose to overcome this difficulty by adding some spatial and temporal prior knowledge about sources on the separation process. The main knowledge used in this work is region of interest (ROI) of organs and tissues. Unlike state of the art methods, ROI are integrated in a robust way in our method, in order to face user-dependancy in their selection. The proposed method is generic and minimize an objective function composed with a data fidelity criterion, penalizations and relaxations expressing prior knowledge. Results on synthetic datasets show the efficiency of the proposed method compare to state of the art methods. Two clinical applications on the kidney and on the heart are also adressed.

Submitted by Fabiano Vassallo (fabianovassallo2127@gmail.com) on 2017-05-23T16:08:26Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Tese original para UFF - PDF.pdf: 4954001 bytes, checksum: d1ab6d7fa73274b195794a76cd6879c1 (MD5) / Approved for entry into archive by Josimara Dias Brumatti (bcgdigital@ndc.uff.br) on 2017-05-25T19:26:27Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Tese original para UFF - PDF.pdf: 4954001 bytes, checksum: d1ab6d7fa73274b195794a76cd6879c1 (MD5) / Made available in DSpace on 2017-05-25T19:26:27Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Tese original para UFF - PDF.pdf: 4954001 bytes, checksum: d1ab6d7fa73274b195794a76cd6879c1 (MD5) / Instituto Federal de Educação, Ciência e Tecnologia do Rio de Janeiro, Campus Arraial do Cabo, RJ / Partindo dos pressupostos teóricos da Abordagem Global, preconizados pelo grupo de autores franceses que se dedicam ao estudo dos problemas de ordem textual e à operacionalização dos constructos teóricos para o ensino de língua, sob a ótica da Linguística Aplicada em Língua Materna, este trabalho possui como objetivo migrar do “restritivamente linguístico” para o “globalmente comunicativo”, buscando trazer novas sugestões de atividades práticas para o ensino de Leitura em nossas escolas, através de oficinas, realizadas com alunos do 1º. e 3º. anos na faixa etária entre 15 e 17 anos, em regimes de internato e semi-internato do Ensino Médio integrado ao Técnico de uma escola pública federal – Instituto Federal Sul de Minas- Câmpus Muzambinho/MG. Essas atividades estão baseadas nas cinco capacidades da Competência Comunicativa- conceito preconizado pelos autores acima mencionados- e nas dez estratégias de leitor maduro ou de sucesso da autora inglesa Hosenfeld. Como pano de fundo pedagógico, utilizamo-nos das orientações da Pedagogia Simbólica de Byington, cuja teoria nos orienta para a valorização dos sentidos, da mente e do corpo na construção do saber, aqui, especificamente, no estudo de Leitura em nossas salas de aula. Assim, o trabalho busca conjugar mente/mãos; cognitivo/afetivo; subjetivo/objetivo; abstrato/concreto. Uma forma por nós encontrada para a viabilização desse processo de conjugação foi a utilização dos conhecimentos prévios dos alunos e a proposta preliminar de construção de objetos concretos que servirão como uma espécie de detonadores anamnésicos capazes de funcionar como ganchos retentivos das experiências vividas / Starting from the theoretical assumptions of the Global Approach, advocated by the group of French writers who are dedicated to the study of the problems of textual order and the operationalization of theoretical models for the theaching of language from the viewpoint of Applied Linguistics in Native Language constructs and considering that this study has the goal of migrating from a “strictly linguistic” view to an “overall communicative” vision, seeking to bring new suggestions for practical activities for teaching reading in our schools through workshops conducted with students from 1 st. and 3 rd. years of high school, between the ages of 15 and 17 in boarding and semi-boarding high schools integrated to a Federal technical school – Instituto Federal do Sul de Minas – Câmpus Muzambinho/MG. These activities are based on the five capabilities of Communicative Competence concept advocated by the authors mentioned above and the ten strategies for developing mature or successful readers displayed by the English author Hosenfeld. As a pedagogical background, we use us the guidelines of Symbolic Pedagogy by Byington, whose theory guides us to the enhancement of the senses, the mind and body in the construction of knowledge, here, specifically in the study of reading in our classrooms. The study seeks to combine mind / hands; cognitive / affective; subjective/ objective; abstract / concrete. Finding a way for us to achieve this conjugation process with the use of prior knowledge of the students and preliminary proposed construction of concrete objects that serve as kind of anamnestic detonators capable of functioning as retentive hooks of experiences

自工業革命以降，資本主義驅動著經濟與社會不斷前進，市場經濟所創造的交易效率幾乎滲透了人們生活的方方面面。但是使人類引以為傲的資本主義卻也創造了日益嚴重的貧富差距與自然環境的破壞，廠商犧牲了利害關係人的利益，極大化股東的利益，這促使我們開始思考是否有不同的方式可以同時創造合理的利潤，也同時善待組織的利害關係人？Fauchart 和 Gruber (2011) 所提出的使命型創業家很可能是一個新解，使命型創業家以改變社會為己任，期待藉由自身組織來改變社會與環境問題。然而，是什麼樣的原因促使使命型創業家出現？且使命型創業家是如何透過商業模式在使組織賺錢的同時增進利害關係人之效益？為了回答這個問題，本研究欲透過Shane (2000) 的前期經驗理論、使命型創業家之自我認同、利社會動機理論，與 Porter 和 Kramer (2011) 的共享價值理論來檢視個案公司。本研究選擇綠然能源作為研究個案，綠然能源是全台灣第一間由美國B Lab認證的B型企業 (B Corp)，成立已有四年的時間，且已經開始獲利，此外，綠然能源之共同創辦人再加入此事業前，皆擁有豐富的商業經驗與獨特對社會與環境的生命體驗。研究者透過質性研究方式，以半結構式訪談、實地觀察法和次級資料搜集進行研究，以探究前期經驗、自我認同與利社會動機對個案公司創辦人之影響，以及個案公司如何發展出具有共享價值之價值主張。最後本研究提出以下發現，使命型創業家之自我認同、利社會動機與前期經驗是其創業行為的核心，並且這將影響組織發展共享價值之價值主張，而團隊成員豐富的前期經驗也有助於組織辨識機會，發展具共享價值之商業模式。 / After Industrial Revolution, Capitalism drives human society and economy forward constantly. The efficiency that market economy creates, has almost penetrated into every level of our daily lives. However, the powerful Capitalism has also done severe damage to environment, enlarging the gap between the rich and the poor. These phenomena cause us to think is there any possible a firm can earn a reasonable profit and treat its stakeholders well at the same time? The research on missionary entrepreneur of Fauchart and Gruber (2011) may become a solution to the problem we are facing. The missionary entrepreneur considers contributing to a better world is critical to them and it is their responsibility to do act for the social & environmental cause. Yet what makes one become a missionary entrepreneur? And, how does missionary entrepreneur develop a business model to solve the social & environmental problem and make profit as well? To answer these questions, the study aims to analyze the case company with the prior knowledge theory of Shane (2000), the self-identity of missionary entrepreneur (Fauchart & Gruber, 2011), prosocial motivation, and creating shared value (Porter & Kramer, 2011). The study takes DOMI as the case company, because DOMI is the first one certified B Corp in Taiwan. 4 years after DOMI was founded, now the company has already made profit from its business. Additionally, the co-founders all have diverse and multiple business and entrepreneurial experience. Plus, all of them had unique experience of social & environmental problems. The research is done by qualitative research method, and the research data is collected through semi-structured interview, field observation and secondary data analysis. In the end, the study shows that diverse prior knowledge of organization members will help organization recognizes opportunity. Besides, prior knowledge, self-identity, and prosocial motivation influence the missionary entrepreneur behavior, which can also enhance organization to create shared value in its value proposition.

Science has been perceived as difficult to learn because of its nature and the methods by which it is usually taught. Most first-year science students entering higher education in South Africa today come from disadvantaged teaching and learning backgrounds. These students bring different “knowledge, skills or abilities” into the learning process. This knowledge, referred to as prior knowledge – or what the student already knows – is the single most important factor influencing learning (Ausubel, 1968). It is on the basis of this influence of prior knowledge on learning that the focus in this study is on understanding its manifestation in learning. Prior knowledge has both facilitating and inhibiting effects in learning. However, the focus in this study was only on inhibiting effects of prior knowledge on learning. To better understand prior knowledge qualitative methods (interview, observation, document review and the prior knowledge state test) were used. The aim was to specifically establish how students used their understanding of selected acid-base concepts and processes to construct understanding and to generate meaning of new concepts and/or knowledge. The study managed to highlight important aspects of the quality of prior knowledge and their manifestation in learning. The findings generally indicated that: <ul> <li>The quality of the knowledge that students possessed was in most instances incomplete. That is, in their description of concepts, students preferred to use summary and informal descriptions without understanding the meaning of the concepts they were describing.</li> <li> The quality of knowledge (e.g. incomplete knowledge) affected their ability to construct understanding and/or generate meaning as this knowledge was insufficient to access for the construction of scientifically valid meanings of concepts.</li> <li>The quality of students’ knowledge impeded their ability to reflect and/or to be aware of the knowledge they possessed. This made it difficult for students to access knowledge and to restructure it in order to construct new knowledge or prevent errors in their learning.</li> </ul> The study culminated in the development of a framework that may in future be used to assess prior knowledge and enhance meaningful teaching and learning based on the quality of students’ prior knowledge. / Thesis (PhD)--University of Pretoria, 2008. / Curriculum Studies / unrestricted

This study investigated the effects of chemical concept understanding level on students’ achievement in biochemical topics (photosynthesis, respiration, diffusion and osmosis, carbohydrates, protein, fats and enzymes) in some selected secondary schools in Delta State of Nigeria. The study made use of mixed method research approach. Quantitatively, the design of the study was quasi experimental non-randomized pre-test and post-test control group design. A case study Embedded Design was adopted to take care of the qualitative aspect of the mixed method study. Kuder-Richardson formula 20 (K-R20) was used to calculate the reliability coefficient of the test. The internal consistency of reliability co-efficient was calculated to be 0.76 that made the instrument to be accepted as reliable for the study. The population of this study consisted of all senior secondary (II) biology students in the twenty (25) local government areas of Delta State of Nigeria. Six secondary schools randomly selected from the three senatorial districts of the State were used for the study, with three (3) schools for experiments specially taught with emphasis on both ideas (concepts) and skills, problem-based interactive learning ensuring concept connections and the other three (3) for control groups. Intact classes were used for both groups. The intact sample was made up of five hundred and ninety two (592) students for the quantitative study; while two teachers and four students were purposively sampled for the qualitative aspect of the study. Four (4) research questions were raised and answered and four (4) null hypotheses were formulated and tested at 0.05 level of significance. The research instruments used were the Test of Students Understanding of Chemical Concepts (TOSUCC), Biology Achievement Test (BAT) which measured achievement in biochemical topics and Interview Schedules for both teachers and students. The quantitative data collected were analysed using Analysis of Covariance (ANCOVA) for the hypotheses and mean ratings for the research questions; and the qualitative data were analysed by coding and themes generation and interpretations. Findings show that the experimental group performed better than the control group in the biochemical topics. An effect size of Cohen`s d equal to 0.996 was determined from the mean scores and standard deviations of the experimental and control samples for the study. Therefore, the experimental group had better achievement because determined effect size seemed large enough in favour of the treatment group. No significant interaction effects of gender and location on students` level of achievement in both experimental and control groups were established by the study. The teachers in particular should use the outcome of this study to improve on their teaching, emphasizing on concept understanding in their teaching and prior learning/knowledge or pre – requisite concepts. This is because certain chemical concepts are required before the teaching of the main topics (Biochemical topics in this case). In other words, this study recommends that secondary school biology and chemistry teachers should teach for concept understanding, topics that are related to the new topics before teaching the topics. / Science Education / Ph. D. (Science Education)

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.