Henry L. Foster


The Integration of Values and Learning:
An Application to Accounting

Henry L. Foster

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The Integration of Values and Learning: An Application to Accounting

Abstract: The integration of values and learning has not been dealt with extensively for courses that are quantitatively oriented like accounting. The discussion of the integration of values and learning and the working model illustrated are presented in such a way to be beneficial for teachers in all disciplines. A major foundation subsumed is that there is essentially no such thing as value-free teaching. What a teacher believes, aside from the subject matter of the course, will be communicated in one way or another. The inclusion of ethics while commendable is not enough. What is called for is the integration of values and learning (IVL)_a concept that deals with the inclusion of the spiritual element so that education is truly holistic. The IVL model presented focuses on relationships involved in the learning process. The application of IVL in the appendix illustrates suggested lesson plans for integrating certain spiritual concepts for the first two days of a school term in a Managerial Accounting class. A hidden curriculum checklist is also provided in the appendix to help accounting teachers determine if they are sending a hidden message to their students that differs from the prescribed formal curriculum.


Henry L. Foster

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