Lutgert Researchers Use Brainwave Technology to Rethink How Students Learn Accounting
February 20, 2026 / Lutgert News / Tags: Accounting, Research, neuroscience
Dr. Kalana Malimage and Dr. Shawn Granitto from the Department of Accounting, along with Graduate Assistant Tabata Del-Fondo, are conducting a groundbreaking research project that integrates cognitive neuroscience with accounting education. Using a neuro-headset to collect real-time brain activity data, their study examines which teaching modality (text-based learning, video-based learning, or AI-assisted learning) is the most efficient and effective for student learning. This research initiative traces back to Dr. Malimage’s and Dr. Granitto’s involvement in neuroscience and biometric research projects during their PhD programs at Mississippi State University and the University of South Florida. After joining Florida Gulf Coast University, both Dr. Malimage and Dr. Granitto sought to expand neuro-based research within the accounting discipline. With support from the Lutgert College of Business (LCOB), two EMOTIV EPOC+ headsets were acquired. The EMOTIV EPOC+ headset is a wireless, multi-channel EEG device widely used in academic research. It captures real-time brain activity across key frequency bands—delta, theta, alpha, beta, and limited gamma—enabling researchers to examine cognitive load, attention, engagement, and learning processes. With 14 EEG channels, portability, and access to raw EEG data, the device is well-suited for both laboratory and classroom-based behavioral neuroscience research.
