Abstract

The mind is a powerful medium of storage, but often accessing the correct information is hindered by the way humans store and extract the information. Early studies on learning skills amongst students in higher institutions have shown that students in number-related programmes such as accounting and banking have difficulties comprehending theories and concepts quickly. Further investigation in UiTM Perlis, using an analysis of past exam questions and related grades, shows the weakness of accounting students in remembering the concepts and theories pertaining to specific topics. This is an appalling condition as the theoretical topics make up forty percent of the total grade. Therefore, this exploratory study was conducted to identify an instrument to facilitate the understanding of theories and concepts amongst these students. Amazingly, the study which used qualitative approach has educated researchers on the improved technique to teach these students. The study was able to show that MAK was able to activate the students’ brain through the students’ ability to visualize and recall the relationship between concept and theories when they were able to create their own acronyms.