Student Learning Styles and Teaching Methodologies in Accountancy. What if they Differ?

Abstract

To produce graduates with competent technical and non-technical skills various teaching methods, both active and passive, are normally utilised throughout a degree programme. Students' learning styles are rarely assessed before teaching methods are decided upon. This study evaluates the learning styles of final year accounting students and assesses the interaction of teaching methods and learning styles. A cohort of approximately 150 students evaluated their own learning styles pre any teaching methods. They were then subject to two different teaching methods, one active and the other one passive, while covering two separate auditing topics. Three significant findings ensued. First, students predominantly displayed passive learning styles, possibly due to the complexities of the subject area. Second, students' preferred styles varied depending on the topic. Third, when learning style matched the teaching method used, usefulness was assessed as high but when learning style and teaching method differed, usefulness deteriorated significantly. The implications of this study are that instructors should consider carefully the appropriate teaching methods to utilise in all areas of accounting. . It may even be beneficial to assess learning styles first before deciding on a particular teaching method.