Classical Conditioning (Pavlov)

Summary: Classical conditioning is a reflexive or automatic type of learning in which a

stimulus acquires the capacity to evoke a response that was originally evoked by another
stimulus.

Originators and Key Contributors: First described by Ivan Pavlov (1849-1936), Russian
physiologist, in 1903, and studied in infants by John B. Watson (1878-1958).

Keywords: stimulus-response, psychic reflexes, unconditioned stimulus, conditioned

response, respondent conditioning

Classical Conditioning (Ivan Pavlov)

Several types of learning exist. The most basic form is associative learning, i.e., making
a new association between events in the environment. There are two forms of associative
learning: classical conditioning (made famous by Ivan Pavlov’s experiments with dogs)
and operant conditioning.

Pavlov’s Dogs

In the early twentieth century, Russian physiologist Ivan Pavlov did Nobel prize-winning
work on digestion. While studying the role of saliva in dogs’ digestive processes, he
stumbled upon a phenomenon he labeled “psychic reflexes.” While an accidental
discovery, he had the foresight to see the importance of it. Pavlov’s dogs, restrained in an
experimental chamber, were presented with meat powder and they had their saliva
collected via a surgically implanted tube in their saliva glands. Over time, he noticed that
his dogs who begin salivation before the meat powder was even presented, whether it was
by the presence of the handler or merely by a clicking noise produced by the device that
distributed the meat powder.

Fascinated by this finding, Pavlov paired the meat powder with various stimuli such as
the ringing of a bell. After the meat powder and bell (auditory stimulus) were presented
together several times, the bell was used alone. Pavlov’s dogs, as predicted, responded by
salivating to the sound of the bell (without the food). The bell began as a neutral stimulus
(i.e. the bell itself did not produce the dogs’ salivation). However, by pairing the bell with
the stimulus that did produce the salivation response, the bell was able to acquire the
ability to trigger the salivation response. Pavlov therefore demonstrated how stimulus-
response bonds (which some consider as the basic building blocks of learning) are
formed. He dedicated much of the rest of his career further exploring this finding.

In technical terms, the meat powder is considered an unconditioned stimulus (UCS) and
the dog’s salivation is the unconditioned response (UCR). The bell is a neutral stimulus
until the dog learns to associate the bell with food. Then the bell becomes a conditioned
stimulus (CS) which produces the conditioned response (CR) of salivation after repeated
pairings between the bell and food.

John B. Watson: Early Classical Conditioning with Humans

John B. Watson further extended Pavlov’s work and applied it to human beings. In 1921,
Watson studied Albert, an 11 month old infant child. The goal of the study was to
condition Albert to become afraid of a white rat by pairing the white rat with a very loud,
jarring noise (UCS). At first, Albert showed no sign of fear when he was presented with
rats, but once the rat was repeatedly paired with the loud noise (UCS), Albert developed a
fear of rats. It could be said that the loud noise (UCS) induced fear (UCR). The
implications of Watson’s experiment suggested that classical conditioning could cause
some phobias in humans.

For more information, see:

• Pavlov, I. P. (1927). Conditioned Reflexes: An Investigation of the Physiological

Activity of the Cerebral Cortex. Translated and Edited by G. V. Anrep. London:
Oxford University Press. Full text available online
Cognitivism
Summary: The cognitivist paradigm essentially argues that the “black box” of the mind
should be opened and understood. The learner is viewed as an information processor (like
a computer).

Originators and important contributors: Merrill -Component Display Theory (CDT),

Reigeluth (Elaboration Theory), Gagne, Briggs, Wager, Bruner (moving toward cognitive
constructivism), Schank (scripts), Scandura (structural learning)

Keywords: Schema, schemata, information processing, symbol manipulation, information

mapping, mental models

Cognitivism

The cognitivist revolution replaced behaviorism in 1960s as the dominant paradigm.

Cognitivism focuses on the inner mental activities – opening the “black box” of the
human mind is valuable and necessary for understanding how people learn. Mental
processes such as thinking, memory, knowing, and problem-solving need to be explored.
Knowledge can be seen as schema or symbolic mental constructions. Learning is defined
as change in a learner’s schemata.

A response to behaviorism, people are not “programmed animals” that merely respond to
environmental stimuli; people are rational beings that require active participation in order
to learn, and whose actions are a consequence of thinking. Changes in behavior are
observed, but only as an indication of what is occurring in the learner’s head.
Cognitivism uses the metaphor of the mind as computer: information comes in, is being
processed, and leads to certain outcomes.
ideas ∙ thinkers ∙ practice

learning theory
What is learning? Is it a change in behaviour or understanding?
Is it a process? Here we survey some common models.
contents: introduction ∙ learning as a product ∙ task-conscious or acquisition learning, and
learning-conscious or formalized learning ∙learning as a process ∙ the
behaviourist orientation to learning ∙ the cognitive orientation to learning ∙ the
humanistic orientation to learning ∙ the social/situational orientation to learning
∙ further reading ∙ how to cite this article

I want to talk about learning. But not the lifeless, sterile, futile,
quickly forgotten stuff that is crammed in to the mind of the poor
helpless individual tied into his seat by ironclad bonds of
conformity! I am talking about LEARNING - the insatiable
curiosity that drives the adolescent boy to absorb everything he
can see or hear or read about gasoline engines in order to
improve the efficiency and speed of his 'cruiser'. I am talking
about the student who says, "I am discovering, drawing in from
the outside, and making that which is drawn in a real part of
me." I am talking about any learning in which the experience of
the learner progresses along this line: "No, no, that's not what I
want"; "Wait! This is closer to what I am interested in, what I need"; "Ah, here it is! Now
I'm grasping and comprehending what I need and what I want to know!" Carl Rogers
1983: 18-19

For all the talk of learning amongst educational policymakers and practitioners, there is a
surprising lack of attention to what it entails. In Britain and Northern Ireland, for
example, theories of learning do not figure strongly in professional education
programmes for teachers and those within different arenas of informal education. It is
almost as if it is something is unproblematic and that can be taken for granted. Get the
instructional regime right, the message seems to be, and learning (as measured by tests
and assessment regimes) will follow. This lack of attention to the nature of learning
inevitably leads to an impoverishment of education. It isn't simply that the process is less
effective as a result, but what passes for education can actually diminish well-being.
Here we begin by examining learning as a product and as a process. The latter takes us
into the arena of competing learning theories - ideas about how learning may happen. We
also look at Alan Roger's (2003) helpful discussion of task-conscious or acquisition
learning, and learning-conscious or formalized learning.

Learning as a product

Pick up a standard psychology textbook - especially from the 1960s and 1970s and you
will probably find learning defined as a change in behaviour. In other words, learning is
approached as an outcome - the end product of some process. It can be recognized or
seen. This approach has the virtue of highlighting a crucial aspect of learning - change.
It's apparent clarity may also make some sense when conducting experiments. However,
it is rather a blunt instrument. For example:

• Does a person need to perform in order for learning to have happened?

• Are there other factors that may cause behaviour to change?

• Can the change involved include the potential for change? (Merriam and
Caffarella 1991: 124)

Questions such as these have led to qualification. Some have looked to identifying
relatively permanent changes in behaviour (or potential for change) as a result of
experiences (see behaviourism below). However, not all changes in behaviour resulting
from experience involve learning. It would seem fair to expect that if we are to say that
learning has taken place, experience should have been used in some way. Conditioning
may result in a change in behaviour, but the change may not involved drawing upon
experience to generate new knowledge. Not surprisingly, many theorists have, thus, been
less concerned with overt behaviour but with changes in the ways in which people
'understand, or experience, or conceptualize the world around them' (Ramsden 1992: 4)
(see cognitivism below). The focus for them, is gaining knowledge or ability through the
use of experience.

The depth or nature of the changes involved are likely to be different. Some years ago
Säljö (1979) carried out a simple, but very useful piece of research. He asked a number of
adult students what they understood by learning. Their responses fell into five main
categories:

1. Learning as a quantitative increase in knowledge. Learning is acquiring

information or ‘knowing a lot’.
2. Learning as memorising. Learning is storing information that can be reproduced.
3. Learning as acquiring facts, skills, and methods that can be retained and used as
necessary.
4. Learning as making sense or abstracting meaning. Learning involves relating
parts of the subject matter to each other and to the real world.
 5. Learning as interpreting and understanding reality in a different way. Learning
involves comprehending the world by reinterpreting knowledge. (quoted in
Ramsden 1992: 26)

As Paul Ramsden comments, we can see immediately that conceptions 4 and 5 in are
qualitatively different from the first three. Conceptions 1 to 3 imply a less complex view
of learning. Learning is something external to the learner. It may even be something that
just happens or is done to you by teachers (as in conception 1). In a way learning
becomes a bit like shopping. People go out and buy knowledge - it becomes their
possession. The last two conceptions look to the 'internal' or personal aspect of learning.
Learning is seen as something that you do in order to understand the real world.

'knowing that' and 'knowing how'

A man knowing little or nothing of medical science could not be a good

surgeon, but excellence at surgery is not the same thing as knowledge
of medical science; not is it a simple product of it. The surgeon must
indeed have learned from instruction, or by his own inductions and
observations, a great number of truths; but he must also have learned by
practice a great number of aptitudes. (Ryle 1949: 48-49)

Learning how or improving an ability is not like learning that or

acquiring information. Truths can be imparted, procedures can only be
inculcated, and while inculcation is a gradual process, imparting is
relatively sudden. It makes sense to ask at what moment someone
became apprised of a truth, but not to ask at what moment someone
acquired a skill. (Ryle 1949: 58)

In some ways the difference here involves what Gilbert Ryle (1949) has termed 'knowing
that' and 'knowing how'. The first two categories mostly involve 'knowing that'. As we
move through the third we see that alongside 'knowing that' there is growing emphasis on
'knowing how'. This system of categories is hierarchical - each higher conception implies
all the rest beneath it. 'In other words, students who conceive of learning as
understanding reality are also able to see it as increasing their knowledge' (Ramsden
1992: 27).

Learning as a process - task-conscious or acquisition learning and

learning-conscious or formalized learning

In the five categories that Säljö identified we can see learning appearing as a process -
there is a concern with what happens when the learning takes place. In this way, learning
could be thought of as 'a process by which behaviour changes as a result of experience'
(Maples and Webster 1980 quoted in Merriam and Caffarella 1991: 124). One of the
significant questions that arises is the extent to which people are conscious of what is
going on. Are they aware that they are engaged in learning - and what significance does it
have if they are? Such questions have appeared in various guises over the years - and
have surfaced, for example, in debates around the rather confusing notion of 'informal
learning'.

One particularly helpful way of approaching the area has been formulated by Alan
Rogers (2003). Drawing especially on the work of those who study the learning of
language (for example, Krashen 1982), Rogers sets out two contrasting approaches: task-
conscious or acquisition learning and learning-conscious or formalized learning.

Task-conscious or acquisition learning. Acquisition learning is seen as going on all the

time. It is 'concrete, immediate and confined to a specific activity; it is not concerned
with general principles' (Rogers 2003: 18). Examples include much of the learning
involved in parenting or with running a home. Some have referred to this kind of learning
as unconscious or implicit. Rogers (2003: 21), however, suggests that it might be better to
speak of it as having a consciousness of the task. In other words, whilst the learner may
not be conscious of learning, they are usually aware of the specific task in hand.

Learning-conscious or formalized learning. Formalized learning arises from the

process of facilitating learning. It is 'educative learning' rather than the accumulation of
experience. To this extent there is a consciousness of learning - people are aware that the
task they are engaged in entails learning. 'Learning itself is the task. What formalized
learning does is to make learning more conscious in order to enhance it' (Rogers 2003:
27). It involves guided episodes of learning.

When approached in this way it becomes clear that these contrasting ways of learning can
appear in the same context. Both are present in schools. Both are present in families. It is
possible to think of the mix of acquisition and formalized learning as forming a
continuum.

At one extreme lie those unintentional and usually accidental learning events which occur
continuously as we walk through life. Next comes incidental learning - unconscious
learning through acquisition methods which occurs in the course of some other activity...
Then there are various activities in which we are somewhat more more conscious of
learning, experiential activities arising from immediate life-related concerns, though even
here the focus is still on the task... Then come more purposeful activities - occasions
where we set out to learn something in a more systematic way, using whatever comes to
hand for that purpose, but often deliberately disregarding engagement with teachers and
formal institutions of learning... Further along the continuum lie the self-directed learning
projects on which there is so much literature... More formalized and generalized (and
consequently less contextualized) forms of learning are the distance and open education
programmes, where some elements of acquisition learning are often built into the
designed learning programme. Towards the further extreme lie more formalized learning
programmes of highly decontextualized learning, using material common to all the
learners without paying any regard to their individual preferences, agendas or needs.
There are of course no clear boundaries between each of these categories. (Rogers 2003:
41-2)
This distinction is echoed in different ways in the writings of many of those concerned
with education - but in particular in key theorists such as Kurt Lewin, Chris Argyris,
Donald Schön, or Michael Polanyi.

Learning as a process - learning theory

The focus on process obviously takes us into the realm of learning theories - ideas about
how or why change occurs. On these pages we focus on four different orientations (the
first three taken from Merriam and Caffarella 1991).

the behaviourist orientation to learning

the cognitive orientation to learning

the humanistic orientation to learning

the social/situational orientation to learning

As with any categorization of this sort the divisions are a bit arbitrary: there could be
further additions and sub-divisions to the scheme, and there a various ways in which the
orientations overlap and draw upon each other.

The four orientations can be summed up in the following figure:

Four orientations to learning (after Merriam and Caffarella 1991: 138)

Aspect Behaviourist Cognitivist Humanist Social and

situa
tion
al

Learning Thorndike, Koffka, Kohler, Maslow, Rogers Bandura, Lave

theorists Pavlov, Watson, Lewin, Piaget, and Wenger,
Guthrie, Hull, Ausubel, Bruner, Salomon
Tolman, Skinner Gagne

View of the Change in Internal mental A personal act to Interaction

learning process behaviour process fulfil potential. /observation in
(including insight, social contexts.
information Movement from
processing, the periphery to
memory, the centre of a
perception community of
practice

Locus of Stimuli in external Internal cognitive Affective and Learning is in

learning environment structuring cognitive needs relationship
between people
 and environment.

Purpose in Produce Develop capacity Become self- Full participation

education behavioural and skills to learn actualized, in communities of
change in desired better autonomous practice and
direction utilization of
resources

Educator's role Arranges Structures Facilitates Works to

environment to content of development of establish
elicit desired learning activity the whole person communities of
response practice in which
conversation and
participation can
occur.

Manifestations Behavioural Cognitive Andragogy Socialization

in adult learning objectives development
Self-directed Social
Competency Intelligence, learning participation
-based education learning and
memory as Associationalism
Skill development function of age
and training Conversation
Learning how to
learn

As can seen from the above schematic presentation and the discussion on the linked
pages, these approaches involve contrasting ideas as to the purpose and process of
learning and education - and the role that educators may take. It is also important to
recognize that the theories may apply to different sectors of the acquision-formalized
learning continuum outlined above. For example, the work of Lave and Wenger is
broadly a form of acquisition learning that can involve some more formal interludes.

Further reading

For this listing I have tried to bring together a selection of books that look to the main
themes arising in the literature around learning (and education). For those familiar with
Tennant (1997) (which is a set text on a course I teach!), the writers can be grouped as
follows:

• humanistic orientations - here I chosen Maslow and Rogers.

• psychoanalytical approaches - Salzberger-Wittenberg et al provide a useful
introduction.
• the cognitive orientation - with Piaget, Gagné and Bruner
• learning styles - Witkin on field dependence and independence; and Kolb on
experiential learning.
 • behaviourism - represented here by Skinner.
• building learning communities - Dewey on group investigation; Lave and Wenger
on situated learning.
• critical awareness - Mezirow on the transformative dimensions of learning; Freire
on 'conscientization'.

Overviews can be found in Tennant (1997), and Joyce et al (1997).

Overviews

Hartley, J. (1998) Learning and Studying. A research perspective, London: Routledge.

178 + xii pages. A well written and entertaining introduction to studying and learning in
higher education. The focus is very much on practice.

Hergenhahn, B. R. and Olson, M. H. (1997) An Introduction to Theories of Learning 5e,

Upper Saddle River, NJ: Prentice-Hall. 502 + x pages. Good, standard psychology text on
the subject that takes an approach via ‘thinkers’. Part one contains three short chapters
examining the nature of learning, different approaches to study; and early notions of
learning. Part two looks at the predominantly functionalist theories of Thorndike, Skinner
and Hull. Part three turns to ‘associationalist’ theorists: Pavlov, Guthrie and Estes; and
part four looks at predominantly cognitive theorists: Gestalt, Piaget, Tolman, Bandura,
Norman. Part five explores Hebb as a neurophysiological theorist. A concluding section
examines implications for educators.

Illeris,K. (2002) The Three Dimensions of Learning. Contemporary learning theory in

the tension field between the cognitive, the emotional and the social, Frederiksberg:
Roskilde University Press. Interesting, but at times debatable exploration.

Joyce, B., Calhoun, E. and Hopkins, D. (1997) Models of Learning - tools for teaching,
Buckingham: Open University Press. 205 + viii pages. Slightly quirky, but very useful
outline of different models of learning The writers isolate four 'families' of teaching based
on the the types of learning they promote: information processing; social/building a
learning community; personal; and behavioural. They have chapters on learning: to think
inductively, to explore concepts, to think metaphorically; mnemonically, through co-
operative disciplined enquiry, to study values, through counselling and through
simulations. Concluding chapters exami integrating models, and teaching and learning
together.

Merriam, S. and Caffarella (1991, 1998) Learning in Adulthood. A comprehensive guide,

San Francisco: Jossey-Bass. 528 pages. Now pretty much the standard text, Merriam and
Caffarella provide a good overview of learning theory. In the new edition, part two deals
with adult development and learning; and part three with the learning process.

Murphy, P. (ed.) (1999) Learners, Learning and Assessment, London: Paul Chapman.
352 + xiii pages. One of four readers for the Open University MA in Education course
Learning, Curriculum and Assessment. This volume has a useful collection of pieces on
views of the mind; curriculum implications; and learning and assessment processes. See,
also, Leach, J. and Moon, B. (eds.) (1999) Learners and Pedagogy, London: Paul
Chapman. 280 + viii pages; and McCormick, R. and Paetcher, C. (eds.) (1999) Learning
and Knowledge, London: Paul Chapman. 254 + xiv pages.

Ramsden, P. (1992) Learning to Teach in Higher Education, London: Routledge. 290 +

xiv pages. Ramsden's text can be profitably read by those teaching in other arenas. It
provides a focused introduction to learning and the implications for programme design
and encounters in the classroom.

Rogers, A. (2003) What is the Difference? A new critique of adult learning and teaching,
Leicester: NIACE. 85 pages. Short and very helpful exploration of the nature of learning
(with particular attention to current debates around informal learning) and the extent to
which adult learning and the teaching of adults is the same or different from that of
younger persons.

Tennant, M. (1988, 1997) Psychology and Adult Learning, London: Routledge. 182 + xii
pages. Good discussion of the relevance of psychological theory to adult education.
Includes material on humanistic psychology and the self-directed learner; the
psychoanalytical approach; adult development; cognitive developmental psychology;
learning styles; behaviourism; group dynamics; critical awareness. New edition includes
helpful material on situated learning plus updates on the literature

Tennant, M. and Pogson, P. (1995) Learning and Change in the Adult Years. A
developmental perspective, San Francisco: Jossey-Bass. 218 + xvii pages. Examines
relationships between development and learning in adulthood; intellectual and cognitive
development; practical intelligence and expertise; theories of the life course; autonomy
and self-direction; experience; and teacher-learner relationship. Provides a helpful series
of insights drawn from a developmental psychology tradition.

Key texts

Bruner, J. (1960, 1977) The Process of Education, Cambridge Ma.: Harvard University
Press. 97 + xxvi pages. Argues for 'the spiral curriculum' with a discussion of the
importance of structure; readiness for learning; intuitive and analytical thinking; motives
for learning; and aids to teaching.

Dewey, J. (1933) How We Think 2e, New York: D. C. Heath. Classic and highly
influential discussion of reflective enquiry, with Dewey's famous five elements:
suggestion, problem, hypothesis, reasoning, testing. For a discussion that focuses on
learning communities see, J. Dewey (1915) The School and Society, 2e., Chicago:
University of Chicago Press.

The introduction of active occupations, of nature-study, of elementary

science, of art, of history; the relegation of the merely symbolic and
formal to a secondary position; the change in the moral school
 atmosphere, in the relation of pupils and teachers - of discipline; the
introduction of more active, expressive, and self-directing factors - all
these are not mere accidents, they are necessities of the larger social
evolution. It remains to but to organize all these factors, to appreciate
them in their fullness of meaning, and to put the ideas and ideals
involved into complete, uncompromising possession of our school
system. To do this means to make each one of our schools an
embryonic community life, active with types of occupations that reflect
the life of the larger society and permeated throughout with the spirit of
art, history, and science. When the school introduces and trains each
child of society into membership within such a little community,
saturating him with the spirit of service, and providing him with the
instruments of effective self-direction, we shall have the deepest and
best guaranty of a larger society which is worthy, lovely, and
harmonious.

John Dewey (1915) The School and Society, 2e., Chicago: University
of Chicago Press, pages 28-9.

Freire, P. (1972) Pedagogy of the Oppressed, Harmondsworth: Penguin. Classic account

of Freire's position. See, also, P. Freire and A. Faundez (1989) Learning to Question. A
pedagogy of liberation, Geneva: World Council of Churches. Gives an account of
learning through problem-posing.

Gagné, R. M. (1985) The Conditions of Learning 4e, New York: Holt, Rinehart and
Winston. 308 + viii pages. Important study, first published in 1965, that 'attempts to
consider the sets of circumstances that obtain when learning occurs, that is, when certain
observable changes in human behaviour take place that justify the inference of learning'
(p. 5). Basically a systems approach with chapters on varieties of learning (8 types); basic
forms of learning (signal, stimulus response); chaining: motor and verbal; concept
learning; problem solving; learning structures; the motivation and control of learning;
learning decisions.

Jarvis, P. (1987) Adult Learning in the Social Context, London: Routledge. 220 pages.
Important attempt to ground thinking about adult learning in a sociological perspective. A
useful addition to thinking around reflection and experiential learning.

Kolb, D. A. (1984) Experiential Learning, Englewood Cliffs, NJ.: Prentice Hall. 256
pages. Learning is approached as a process leading to the production of knowledge.
Substantial discussion of the ideas underpinning Kolb's well-known model.

Lave, J. and Wenger, E. (1991) Situated Learning. Legitimate peripheral participation,

Cambridge: University of Cambridge Press. 138 pages. Significant exploration of
learning as participation in communities of practice. Participation moves from the
periphery to the 'centre'. Learning is, thus, not seen as the acquisition of knowledge by
individuals so much as a process of social participation. The nature of the situation
impacts significantly on the process. Chapters on legitimate peripheral participation;
practice, person, social world; specific communities of practice.

Maslow, A. (1968) Towards a Psychology of Being 2e, New York: Van Nostrand. In
which he argues for the significance of self-actualization. His 'theory of motivation'
moves from low to high level needs (physiological, safety, love and belongingness, self-
esteem, self-actualization). See, also, A . Maslow (1970) Motivation and Personality 2e,
New York: Harper and Row. for a full discussion of the model.

Mezirow, J. (1991) Transformative Dimensions of Learning, San Francisco: Jossey-Bass.

247 + xix pages. Exploration of some of the processes by which people can free
themselves from 'oppressive ideologies, habits of perception, and psychological
distractions'. Draws on psycho-analytical, behaviouristic and humanistic theories.

Newman, F. and Holzman, L. (1997) The End of Knowing. A new developmental way of
learning, London: Routledge. 185 + viii pages. Looks at learning as performed activity.

Piaget, J. (1926) The Child's Conception of the World, London: Routledge and Kegan
Paul. It is difficult to know which of Piaget's 50 or more books to choose here - but this
and The Origin of Intelligence in Children are classic starting points. H. E. Gruber and J.
J. Voneche (1977) The Essential Piaget: an interpretative reference and guide, London is
good collection. See, also, M. A. Boden's (1979) Piaget, London: Fontana for a succinct
introduction.

Retallick, J., Cocklin, B. and Coombe, K. (1998) Learning Communities in Education,

London: Cassell. 248 pages. Explores the theory and practice of learning communities
from an international perspective. Covering primary/elementary, secondary and tertiary
levels in a variety of educational contexts, leading researchers discuss: theoretical issues
and debate; processes and strategies for creating learning communities; and learning
communities in action .

Rogers, A. (2003) What is the difference? a new critique of adult learning and teaching,
Leicester: NIACE. Very helpful, short discussion that distinguishes between task-
conscious or acquisition learning and learning-conscious or formalized learning

Rogers, C. and Freiberg, H. J. (1993) Freedom to Learn (3rd edn.), New York: Merrill.
Reworking of the classic Carl Rogers text first published in 1969. Looks at how person-
centred learning can be used in schooling and other situations and the nature of
facilitation. See, also, H. Kirschenbaum and V. L. Henderson (eds.) (1990) The Carl
Rogers Reader, London: Constable. 526 + xvi pages.

Salomon, G. (ed.). Distributed Cognitions, Cambridge: Cambridge University Press.

Path-breaking collection of pieces that explore the extent to which learning lies in the
resources to which people have access.
Salzberger-Wittenberg, I., Henry, G. and Osborne, E. (1983) The Emotional Experience
of Learning and Teaching, London: Routledge and Kegan Paul. 155 + xii pages. While
largely focused on adult-child interactions, this book demonstrates the power of
psychoanalytical insight into a range of learning relationships.

Skinner, B. F. (1973) Beyond Freedom and Dignity, London: Penguin. Probably the most
accessible entry into Skinner's work and provides a classic account of his all embracing
vision of behaviourism.

Wenger, E. (1999) Communities of Practice. Learning, meaning and identity, Cambridge:

Cambridge University Press. 318 + xv pages. Substantial exploration of situated learning
and communities of practice.

Witkin, H. and Goodenough, D. (1981) Cognitive Styles, Essence and Origins: Field
dependence and field independence, New York: International Universities Press. Account
of Witkin's very influential exploration of the impact of context on perceptual
judgements.

Other references

Krashen, S. D. (1982) Principles and Practice in Second Language Acquisition, Oxford:

Pergamon.

Säljö, R. (1979) 'Learning in the learner's perspective. I. Some common-sense

conceptions', Reports from the Institute of Education, University of Gothenburg, 76.

Links

Explorations in Learning & Instruction: The Theory Into Practice Database - TIP is a tool
intended to make learning and instructional theory more accessible to educators. The
database contains brief summaries of 50 major theories of learning and instruction. These
theories can also be accessed b
 MBA –H4020
Human Resource Accounting
49

Opportunity cost is the value of an asset when there is an alternative opportunity of using it. In this

method there is no opportunity cost for those employees who are not scarce. As such only scarce people should

form part of the value of human resources. The employee is considered as scarce only when the employment in

one division of an individual or group denies this kind of talent to another division. Thus the opportunity cost of

an employee in one department is calculated on the basis of offer made by another department for the employees

working in this department in the same organization.

LIMITATIONS

1. The total valuation of human resource on the competitive bid price may be misleading and inaccurate. A person

may be a valuable person for the department in which he is working and may have a lower price in the bid by

other departments.

2. Only scare employees are included in this method and as a result unscare
employees may lose their morale, as they are not counted.
3. It would be difficult to identify the alternative use of an employee in the
organization.
iv) Standard cost Method.

David Watson has suggested this approach. Instead of using historical or replacement cost, many

companies use standard cost for the valuation of human assets just as it is used for physical and financial assets.

For using standard cost, employees of an organization are categorized into different groups based on their

hierarchical positions.

Standard cost is fixed for each category of employees and their value is
calculated. This method is simple but does not take into account differences in
MBA –H4020
Human Resource Accounting
50
employees put in the same group. In many cases, these differences may be quite
vital.
 According to this approach, standard costs of recruiting, hiring, training and developing per grade of

employees are determined year after year. The standard cost so arrived at for all human beings employed in the

organization are the value of human resources for accounting purposes.

The approach is easy to explain and can work as a suitable basis for control purposes through the

technique of variance analysis. However, determination of the standard cost for each grade of employee is a

ticklish issue.

b) Monetary value based approaches:

According to this approach, the value of human resources of an organization is determined according

to their present value to the organization. For determination of the present value, a number of valuation models

have been developed. Some of the important models are as follows –

In this method the future earnings of various groups of employees are estimated up to the age of their

retirement and are discounted at a predetermined rate to obtain the present value of future earnings used in the

case of financial assets. It is the present value of future earnings. To determine this value, the organization

establishes what an employees’ future contribution is worth to it today. That contribution can be measured by its

cost or by the wages the organization will pay the employee. The organization does not benefit by monitoring the

efficiency of its investment in employee development because the investment has little or no impact on the

present valuation of future earnings.

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Human Resource Accounting
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The Lev and Schwartz Model (Present value of future earnings method)
This model has been developed by Lav and Schwartz (1971). According
to this model, the value of human resources is ascertained as follows –
1. All employees are classified in specific groups according to their age and
skill.
2. Average annual earnings are determined for various ranges of age.
3. The total earnings which each group will get upto retirement age are
calculated.

4. The total earnings calculated as above are discounted at the rate of cost of capital. The value thus arrived at will be

the value of human resources/assets.

 5. The following formula has been suggested for calculating the value of an
employee according to this model –
Where,
V = the value of an individual r years old.

= the individual’s annual earnings upto the retirement

t = retirement age

r = present age of the employee

R = discount rate

Disadvantages

1. This model implies that the future work condition of the employee will not change over the span of his working life,

but will remain the same as at present.

2. The approach does not take into account the possibility that the employee will withdraw from the organization prior

to his death or retirement. It is therefore not realistic.