A comparative analysis of the learning styles of accounting students in the United Kingdom and South Africa

Abstract

Learners preferentially take in and process information in diverse ways whilst teaching methods also vary presenting the possibility for mismatching teaching methods with learners’ preferences leading to disengagement, ineffective learning and potential underperformance. Different research instruments have been used in the past to assess the learning styles of accounting students such as Kolb’s Learning Style Inventory and Honey and Mumford’s Learning Style Questionnaire. The Felder‐Silverman Index of Learning Styles instrument was chosen for this empirical survey providing a further methodology to assess the learning styles of accounting students. The research project considered the indicated learning styles of 735 undergraduate accounting students within two countries (United Kingdom and South Africa) allowing comparison between the universities, differing years of the undergraduate courses as well as by age and gender. The ILS instrument was seen to have limited usefulness with the accounting students considered, having statistical weaknesses in regard to several dimensions of the instrument. The results will be discussed and recommendations made regarding the application of the learning instrument and lessons that can be learned regarding meeting students' learning needs, pointing to areas for further research.

Keywords:

• accounting
• education
• learning styles
• international comparison

Notes

1. It should be noted that the LSI has been criticised by a number of researchers as being deficient in terms of internal consistency, test‐retest reliability and construct validity (Garner2000; Geiger, Boyle, and Pinto 1992, 1993; Ruble and Stout 1993, 1994; Stout and Ruble 1994; Sadler‐Smith 2001b).