Abstract

Learning styles represent an important factor influencing the quality of the teaching process. Therefore, the research focuses on examining the preferred learning styles in Accounting at Czech colleges and universities. A total of 132 students of two higher education institutions participated in the study. The questions have been worded in such a way as to determine the style of learning and also whether the students are aware of their sensory preferences. The model was based on the VARK model and on a motivation and intent-oriented learning styles. A Chi-Square Test of Independence was applied for verification purposes. A surface approach to learning prevails in the Accounting subject. The second most common approach is deep learning. In terms of the VARK model, the visual and auditory learning styles are the least frequent. The choice of learning style in Accounting education is influenced by the college/ university Accounting teacher who promotes the surface learning style, the work placement mentor who encourages deep learning, and also by gender, with women preferring surface learning and men the deep learning approach. Other factors (school specialisation, previous experience with the subject gained at secondary school and during work placement, secondary school Accounting teacher, difficulty of the subject at the higher education institution, direct contact with the college/ university teacher, professional interest in the subject) do not significantly influence the style of learning. This research has underlined the necessity of determining students' preferences of learning styles in Accounting education, which will allow for further improvement in teaching.

Highlights

  • Considered as important for the effective selection of teaching methods and strategies, the determination of students’ learning styles comes to the fore in order to maintain the quality of the teaching process

  • Since the auditory and visual styles of learning were represented at a negligible level, the analysis focused on internal and external factors influencing deep and surface learning styles

  • This research brought new findings in the field focusing on the influence of the internal and external factors influencing the students’ preferred learning style in the subject Accounting

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Summary

Introduction

Considered as important for the effective selection of teaching methods and strategies, the determination of students’ learning styles comes to the fore in order to maintain the quality of the teaching process. This research proceeds from these findings and research methodologies and further analyzes factors influencing students’ learning styles in Accounting at higher education institutions. Many studies contributed to the development of Accounting teaching at higher education institutions, when combining the suitability of learning styles used by students and teaching strategies employed by teachers [3,4,5]. Thanks to these findings, educational activities can be improved [6]. The research [7] focused on the reform of educational activities, in relation to learning styles

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