Understanding the students’ learning style to enhance the effectivity of learning method: a study on accounting students
Abstract
Research aims: The study aims to test the students’ learning style preferences and investigate the influence of the lecturer's teaching methods in the accounting study program.
Design/Methodology/Approach: This study used the Quasi-Experimental method. This experiment research was a non-equivalent control group design joined by 552 students of the undergraduate accounting program. Every respondent completed a questionnaire regarding the individual learning style (pre-test and post-test) and filled out a score on the learning style that the lecturer had presented. Afterward, an independent sample t-test was conducted to test the relationship between students’ learning styles and the lecturer’s learning methods.
Research findings: This study revealed that most students in the accounting program had a passive learning style rather than an active one. Additionally, the research found that active teaching methods were more effective for students with an active learning style compared to passive teaching methods for students with a passive learning style. There was no difference in learning styles between active and passive students under the two teaching methods because the student groups were not previously separated based on learning styles.
Theoretical contribution/Originality: Understanding students' learning styles is essential to enhance the accuracy of lecturers' teaching methods in the teaching and learning process, particularly in accounting. Studies on evaluating students' learning styles and examining their relationship with lecturers' teaching methods have been widely conducted in other disciplines, except in accounting within the Indonesian context. It can provide new insights into the field of accounting education and behavior.
Keywords
Full Text:
PDFReferences
Alshurafat, H., Beattie, C., Jones, G., & Sands, J. (2020). Perceptions of the usefulness of various teaching methods in forensic accounting education. Accounting Education, 29(2), 177–204. https://doi.org/10.1080/09639284.2020.1719425
Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2), 191.
Bracci, E., Tallaki, M., & Castellini, M. (2020). Learning preferences in accounting education: a focus on the role of visualization. Meditari Accountancy Research, 28(2), 391–412. https://doi.org/10.1108/MEDAR-02-2018-0286
Cameron, R., Clark, P., De Zwaan, L., English, D., Lamminmaki, D., O’Leary, C., Rae, K., & Sands, J. (2015). The Importance of Understanding Student Learning Styles in Accounting Degree Programs. Australian Accounting Review, 25(3), 218–231. https://doi.org/10.1111/auar.12065
Cekiso, M., Arends, J., & Mkabile, B. (2015). Exploring the Learning Style Preferences Used by Accounting Students in a University of Technology in South Africa. Journal of Social Sciences, 43(3), 237–244. https://doi.org/10.1080/09718923.2015.11893441
Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
Dai, S., & Zhang, L. (2019). ARS interactive teaching mode for financial accounting course based on Smart Classroom. International Journal of Emerging Technologies in Learning, 14(3), 38–50. https://doi.org/10.3991/ijet.v14i03.10104
Gage, N. L., & Berliner, D. C. (1992). Educational psychology, 5th ed. In Educational psychology, 5th ed. Houghton, Mifflin and Company.
Hartono, J. (2018). Metoda pengumpulan dan teknik analisis data. Penerbit Andi.
Jamaluddin, J., Mahali, M., Mohd Din, N., Nias Ahmad, M. A., Mohamad Fadzillah, N. S., & Abdul Jabar, F. (2020). Students’ Motivation Level in Gamification of Accounting Teaching and Learning – A Case of ‘Accounting on the Block.’ Social and Management Research Journal, 17(1), 17. https://doi.org/10.24191/smrj.v17i1.8140
Keefe, J. W. (1979). Learning style overview: Student learning styles. Diagnosing and Prescribing Programs. Reston, VA: National Association of Secondary School Principals.
Kolb, D. A. (2014). Experiential Learning: Experience as the Source of Learning and Development. Pearson Education. https://books.google.co.id/books?id=jpbeBQAAQBAJ
Kutluk, F. A., Donmez, A., & Gülmez, M. (2015). Opinions of University Students about Teaching Techniques in Accounting Lessons. Procedia - Social and Behavioral Sciences, 191, 1682–1689. https://doi.org/10.1016/j.sbspro.2015.04.155
Mattar, D. M., & El Khoury, R. M. (2013). Identical instructor, different teaching methodologies: Contrasting outcomes. Advances in Accounting Education: Teaching and Curriculum Innovations, 14, 193–212. https://doi.org/10.1108/S1085-4622(2013)0000014015
McCarthy, M. (2016). Experiential Learning Theory: From Theory To Practice. Journal of Business & Economics Research (JBER), 14(3), 91–100. https://doi.org/10.19030/jber.v14i3.9749
Miza, W. M., Tahir, W., Haryanti, I., Noor, M., Daud, D., & Hussin, A. H. (2018). Towards Interactive Learning Style in Accounting: The Game Approach.
Murthy, K. V. R., & Talluri, V. (2022). Acquainting with accounting an experiential and empirical study on the methods to teach basics of accounting. Journal of Positive School Psychology, 6(8), 1398-1406. https://journalppw.com/index.php/jpsp/article/view/9923
Natoli, R., Wei, Z., & Jackling, B. (2020). Teaching IFRS: evidence from course experience and approaches to learning in China. Accounting Research Journal, 33(1), 234–251. https://doi.org/10.1108/ARJ-09-2018-0142
O’Leary, C., & Stewart, J. (2013). The Interaction of Learning Styles and Teaching Methodologies in Accounting Ethical Instruction. Journal of Business Ethics, 113(2), 225–241. https://doi.org/10.1007/s10551-012-1291-9
Paulraj, S., Ali, A. R., & Vetrayan, J. (2013). Learning style preferences among diploma students of occupational therapy in University Technology MARA (UiTM). Middle East Journal of Scientific Research, 14(5), 603–609.
Permendiknas (2007). Permendiknas No 14 Tahun 2007 tentang Standar Proses untuk Satuan Pendidikan Dasar dan Menengah.
Rajeevan, S. (2020). Accounting: the teaching, the practice and what is missing. Vilakshan - XIMB Journal of Management, 17(1/2), 15–37. https://doi.org/10.1108/xjm-06-2020-0001
Yusof, R., Yin, K. Y., Norwani, N. M., Ismail, Z., Ahmad, A. S., & Salleh, S. (2020). Teaching through experiential learning cycle to enhance student engagement in principles of accounting. International Journal of Learning, Teaching and Educational Research, 19(10), 323–337. https://doi.org/10.26803/IJLTER.19.10.18
Zakaria, M., & Abdul Malek, N. A. (2019). Effect of learning and teaching preference approaches on academic performance among Malaysian accounting students. Universal Journal of Educational Research, 7(11), 2384–2396. https://doi.org/10.13189/ujer.2019.071116
DOI: https://doi.org/10.18196/jai.v25i3.22685
Refbacks
- There are currently no refbacks.
Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id
Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License
View My Stats