Abstract
The role and value of concrete mnterials in teaching and learning mathematics is uncertain, yet mathemntics
educators tend to assume their uSe is essential. Is this an act of faith? This paper describes a Procedural
. Analogy Theory which attempts to explain the value of concrete materials in the teaching of mathematics.
Given the range of teaching possibilities for using concrete materials to help the learning of a particular
concept or skill, this theory claims to be able to help teachers develop a teaching approach which will be
superior to others. Aspects of both cognitive science and mathematics education are discussed in relation to this theory.
The paper reports on findings when the procedural analogy theory was applied in a number of Year 4
classrooms where Multibased Arithmetic Blocks were used to support the teaching and learning of subtraction
algorithms.
NEIL HALL
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