The main objective of this paper is to explore the use of a test aimed at identifying the learning styles of students in undergraduate courses in Accounting Sciences. Aims to answer the following questions: what is the learning style prevalent in this sample? What style of learning less today? There are differences between the learning styles of students from one public and one private institution? The paper applied the model to investigate David Kolb Learning Styles Students of Accounting Studies. Questionnaires were given a sample of students from two institutions, one public and one private, located in the state of Parana, for three years (n = 402). It was concluded that for students in this sample, the predominant style of learning is the style of learning style is less divergent convergent style. In all groups of respondents (12 classes), presented as a learning style group present in most of the students conciliatory style. The results differ in part from research carried out by Paton et al (2004), in conjunction with the predominant style of learning. Although the convergent learning style has been presented as the most current, with 58% of students surveyed, these results demonstrate the presence of other styles, as a percentage of 42%. Therefore, one can conclude that we should not adopt the same learning techniques for all classes and all students expected to achieve the same result, because the learning styles of students differ in presenting characteristics, as individual's behavior during the process of teaching and learning.