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The Importance of Understanding Student Learning Styles in Accounting Degree Programs

Author

Listed:
  • Robyn Cameron
  • Pat Clark
  • Laura De Zwaan
  • Diane English
  • Dawne Lamminmaki
  • Conor O'Leary
  • Kirsty Rae
  • John Sands

Abstract

type="main"> Improvements in the tertiary education of accounting students benefit the profession. Analysis of the interaction of learning styles and teaching methodologies in accounting degree programs revealed that when learning styles matched teaching methods used, usefulness was assessed as high. When they differed, usefulness deteriorated. To maximise educational benefit this interaction should be considered, but this has resource implications. Accounting education is critical and any improvements in the tertiary education of accounting students should result in better prepared graduates entering the profession. This study evaluates accounting students’ learning styles and the interaction of learning styles and teaching methodologies in degree programs. Nine classes of accounting students (648 students) spread across four years and two degree programs were evaluated. Students self-evaluated their learning styles, pre-instruction. They were then subject to two separate teaching techniques (one active and one passive) in each course. Learning styles were then re-assessed and teaching techniques evaluated. Accounting students displayed a preference for passive learning, even those far advanced in their degrees. Furthermore, when learning styles matched teaching methods used, usefulness was assessed as high but when learning styles and teaching methods differed, usefulness deteriorated. Overall, active learners rather than passive learners deemed the teaching methods to be more effective. The implications are significant. To maximise educational benefit for the accounting profession, student learning styles should be assessed before designing appropriate teaching methodologies. This has resource implications, which would have to be considered.

Suggested Citation

  • Robyn Cameron & Pat Clark & Laura De Zwaan & Diane English & Dawne Lamminmaki & Conor O'Leary & Kirsty Rae & John Sands, 2015. "The Importance of Understanding Student Learning Styles in Accounting Degree Programs," Australian Accounting Review, CPA Australia, vol. 25(3), pages 218-231, September.
    • Handle: RePEc:bla:ausact:v:25:y:2015:i:3:p:218-231
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    References listed on IDEAS

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    1. Kirsten Rae & John Sands, 2013. "Using Classroom Layout to Help Reduce Students' Apprehension and Increase Communication," Accounting Education, Taylor & Francis Journals, vol. 22(5), pages 489-491, October.
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    3. Ralph Adler & Rosalind Whiting & Kate Wynn-Williams, 2004. "Student-led and teacher-led case presentations: empirical evidence about learning styles in an accounting course," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 213-229.
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    5. Kate Wynn-Williams & Rosalind Whiting & Ralph Adler, 2008. "The Influence of Business Case Studies on Learning Styles: An Empirical Investigation," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 113-128.
    6. Janne Chung & Gary Monroe, 2007. "An Exploratory Study of Counterexplanation as an Ethical Intervention Strategy," Journal of Business Ethics, Springer, vol. 73(3), pages 245-261, July.
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    Cited by:

    1. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.

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