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The Influence of Learning Styles on the Teaching of Accounting
Denise Mendes Da Silva,
University of Sao Paulo
Jose Dutra Oliveira Neto, University of Sao Paulo
Edgard B. Cornachione Jr., University of Sao Paulo and University of Illinois at Urbana - Champaign
Renato Vairo Belhot, University of Sao Paulo
ABSTRACT. This study aims at evaluating the influence of student, instructor and course learning styles, based on the Felder-Soloman Index of Learning Styles (ILS), on the academic performance of undergraduates from the Accounting program at University of Sao Paulo, Brazil (FEA-RP/USP). A sample of 194 students and 29 faculty members participated in this study. To identify the styles across the 40 courses of the program, an instrument was developed based on the Felder-Solomon model. Student’s academic performance was observed via their final grades. Findings include dominant styles of students (active, sensorial, visual and sequential), teachers (reflexive, intuitive, visual and sequential) and courses (reflexive, sensorial, verbal and sequential). Influence on academic performance was verified in distinct learning styles (individually and also jointly), unveiling significant higher grades in some dimensions. Implications for instructors and institutions are discussed in the paper.
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