This paper reports the results of a student learning style inventory by Flemming and Miller. The survey was used in an introductory accounting course in addition to other curriculum materials to foster critical thinking. A model for assessing and incorporating critical thinking is proposed.Research Methods/ Statistical Methods, Teaching/Communication/Extension/Profession,

Nefstead, Ward E.

English

Research Papers in Economics

An Application of Learning Style Theory To Undergraduate Instruction in Accounting:
A Minnesota Example
Ward E. Nefstead
Associate Professor and Extension Economist
Department of Applied Economics
University of Minnesota
American Agricultural Economics Association Annual Meeting
Salt Lake City, Utah
August 2-5, 1998An Application of Learning Style Theory To Undergraduate Instruction in Accounting:
A Minnesota Example
The process of effective undergraduate education requires a great deal of study and preparation. 
One of the important aspects of instruction is to assist the student in determining their own
learning style.  Several methods exist which reflect the student's personality attributes as well as
the determinant of a style of learning.  Brookfield reports (1989, 84).
A number of sophisticated assessment tools and measurement scales exist for the use of educators
who wish to investigate learning styles.  Examples of these are the Myers-Briggs type indicator
(Myers and Myers 1980), the Kolb (1980) self-adaptive style inventory, and the Self-Directed
Learning Readiness Scale (Guelielmo 1977).
Each of these learning style indicators is able to identify some critical aspects of how a student
learns.  For example, a Myers-Briggs assessment using the four letter choices: E or I, S or N, T or
F, and P or J is able to determine whether a student will enjoy a linear (stepwise) approach or
interactive approach.  The Kolb model is characterized by two dimensions.  The first dimension
represents "concrete experiencing of events at one end and abstract conceptualization at the one
extreme.”  The other dimension has active experimentation at one extreme and reflective
observation at the other.  The four abilities of the learner are Concrete Experience (CE),
Reflective Observation(RO), Abstract Conceptualization(AC). and Active Experimentation(AE). 
Several learning styles emerge from different configurations of these abilities.  The Converger's
primary learning abilities are Abstract Conceptualization and Active Experimentation.  This
person excels in situations where one answer is correct, are unemotional, and gravitate toward the
physical sciences.  The Diverger has learning abilities opposite of those of the Converger abilities
in Concrete Experience and Reflective Observation.  This person performs well in brainstorming
sessions and is able to view concrete situations from many perspectives. The Assimilator has
dominant abilities in Abstract Conceptualization and Reflective Observation. The strength is in the
ability to create theoretical models.  The Accommodator has abilities in Concrete Experience and
Active Experimentation.  Strengths are in the area of execution of plans and involvement in new
experiences.  The Kolb Model is based upon the "emergence of life orientations as a function of
dialectic tensions created between different modes of relating to the world.”
Regardless of the model chosen to indicate learning style, it is still necessary to work from a basic
learning style type to specific curriculum designs.  
This paper will focus on a unique learning style indicator which relates basic learning style theory
to learning preferences of the student as revealed in an instrument designed by Fleming and Mills.
This indicator is very useful in designing the curricular mix which will be presented to students.  It
also makes them aware of different strategies that they can undertake to improve their
comprehension of material presented.  Data was presented from an instructional survey conducted
in an introductory accounting class at the University of Minnesota during fall quarter of 1997. 2
Attributes of "New" Learning Style Topology
The model proposed in this paper is based on learning, personality and androgenic differences. 
Questions in the instrument are based on revealed choices in applying learning to situations. For
example, one question asks how you would give directions to a person.  The choices are (a) draw
a map on a piece of paper (b) write down directions without a map (c) tell the person what the
directions are, or (d) provide actual assistance (show the person the way).  The learning
dimensions which emerge from the survey are V(Visual); R(Reader); K(Kinesthetic) and
A(Aural).  The Kinesthetic type learns using all the senses, prefers real life examples, desires field
trips, and uses trial and error to solve problems.  Visual learners prefer underlined points, the use
of colors to illustrate and symbolic representations.  Readers use lists, definitions, utilize handouts
and other readings as well as relying on lecture notes.  Aural learners prefer to have concepts
described, discussion, and relish to opportunity to explore ideas.  Neil Fleming and Colleen Mills
created this instrument to measure direct instructional attributes.  Their essay, "Not Another
Inventory, Rather a Catalyst for Reflection" establishes the uniqueness of this typology.
Results of Survey 
The results of a survey administered in the Principles of Accounting course at the University of
Minnesota were as follows:
                                                                     
Learning Type Number Percent
                                                                     
Visual 9 29
Reader 7 22.5
Aural 7 22.5
Kinesthetic 5 16
Other 3 13
                                                                     3
Relationship To Other Learning Style Types
The Fleming-Mills learning style inventory is related to several other learning style instruments. 
The Kolb Learning Inventory (LSI) is based upon dominant abilities possessed by the learner. 
These are Concrete Experience (CE), Reflective Observation (RO), Abstract Conceptualization
(AC), and Active Experimentation.  The learning style types which emerge are the Converger
whose strong abilities lie in Abstract Conceptualization and Active Experimentation--focusing on
practical application of ideas; the Diverger whose abilities are most evident in Concrete/
Experience and Reflective Observation (RO--the ability to see many aspects of an issue); the
Assimilator whose abilities lie in Abstract Conceptualization and Reflective Observation--the
capability of building theoretical models; and the Accommodator who is best at Concrete
Experience and Active Experimentation--the ability to adapt to specific circumstances.  
The Myers-Briggs type indicator is an example of determining personality differences.  It is based
on the qualities of Extroversion/Introversion, Sensation/Intuition; Thinking/Feeling, and
Perceiving/ Judging.  Table 1 shows the relationship between the Kolb LSI and Myers-Briggs
types.
  Table 1.  Correlations Between Learning Style Inventory Scores and Personality Tests
Myers-Briggs
Type Indictor
Kolb Abilities
CE RO AC AE AC-CE AE-RO
Extroversion -.13 -.27 .28 -- .25 -.16
Introversion  .18 .36* -.35* -- -.20 -.33*
Sensation --  .12 -.26 -.11 -.19 -.13
Intuition -- --  .20  -- .14 --
Thinking -.31* --  .22 -.16 .30* -.16
Feeling  .39** -- -.34*  .12 -.42**  .11
Judging -.22 -- -- --  .14 --
Perceiving  .19 -- -- -- -- --
  Source: David Kolb, Learning Style Inventory, McBer and Co., 1976, p. 30.
  *    p <.05, 2-tailed test.
  **  p < .01, 2-tailed test.4
This table shows that individuals that are high on Concrete Experience also use sensation as a way
of perceiving and feeling as a way of judging.  Abstract Conceptualizes use intuition as a way of
perceiving and thinking as a way of judging, Active Experimenters are likely introverts who use
sensation as a judging mode, while Reflective Observers are likely introverts who use the intuitive
perceiving mode. 
The Fleming Mills types are Visual, Kinesthetic, Aural, and Reader.  Table 2 lists the preference
for certain learning situations revealed by Kolb LSI types. 
  Table 2.  Correlations Between LSI Abilities and Learning Situations
Situations Involving Kolb Abilities
CE RO AC AE AC-CE AE-RO
Readings (Reader) -.21** -- -.34*** -.13 -.31*** -.06
Exercises & Simulations
    (Kinesthetic)
 
.13 -.05 -.15*  .10  -.12  .06
Lectures (Aural)
              (Visual)
 .04 .18* -.05 -.25*** -.04 -.24***
Projects (Kinesthetic)  .08 -.09  .03  .18* -.02  .15*
Small Group Discussion
    (Kinesthetic) -.05  .07 -.05 .16*  .01 .14*
Case Studies (Kinesthetic) -.03 -.12  .22**  .09  .09  .11
Seminars (Visual) .01 -.07 -.10 -.01 -.08 -.04
  Source: David Kolb, Learning Style Inventory, McBer and Co., 1976, p.33.
  *      p <   .05, 2-tailed test.
  **    p <   .01, 2-tailed test.
  ***  p < .001, 2-tailed test.
This table shows that Readers are likely to possess abilities such as CE, AC, and AC-CE.  The
Kolb types all involve some of these attributes, but there is not one direct match.  The Aural and
Visual types tend to be associated with the RO and AE dimensions of Kolb’s LSI.  Once again,
there is not one Kolb type that exemplifies these qualities to the exclusion of others.  Kinesthetic
types were closely related to the AC ability--Kolb--which implies Convergers or Assimilators as
the type match.  Accommodators are also related to Kinesthetic learning types.  5
Adapting Critical Thinking To Learning Style Types  
         
Brookfield (1989) suggests that another way of assessing typology is to ask a student to describe
a learning project that they have undertaken.  Questions would deal with how they set goals, how
they  planned to measure the degree of success or outcome, and how they described the process
of learning. The paper will describe how some of the exercises used in ApEc 1250 address both
critical thinking and the learning style types identified by the Fleming-Mills Inventory.
The activity of critical thinking is based on several assumptions. These are as follows:
1. Critical thinking is a productive and positive activity.
2. Critical thinking is a process, not an outcome.
3. Critical thinking manifests itself in different ways depending on the context.
4. Critical thinking is triggered by positive as well as negative events.
5. Critical thinking involves emotive as well as rational aspects.
One of the important aspects of critical thinking is the ability to identify and challenge
assumptions, the recognition of the importance of context, the process of imaging and exploring
alternatives and reflection as to the impact of the various alternatives (Brookfield 1989).
The ApEc 1250 course uses lecture, recitations, student journals, accounting problems performed
manually and on the computer using Pacioli (accounting software from M-USA; a final project
requiring analysis of a financial statement which is presented orally by small groups, small decision
cases, video tapes, and short research exercises using Internet and other sources).  Daily news
items involving accounting are discussed each week.  A licensed public accountant speaks to the
class during the last week of class.  Examinations and quizzes are used to evaluate the student’s
knowledge.
Each of these exercises appeals to a different learning style.  The written material including news
items appeals to the Reader Style; case studies and problems including the project appeal to the
Kinesthetic Style.  Class discussion and lectures appeal to the Aural style.  Guest speakers and
presentations (as scheduled) would appeal to the Visual style. 
Students are encouraged to think about and evaluate various aspects of the general rules of
accounting as summarized in the GAAP rules.  Students can choose to study topics such as the
dangers of creative accounting practices and other issues.  They can challenge the actions of a
firm as summarized in its annual report in terms of implications of these actions--be they
restructuring, offshore investments, and other business choices.  One specific example of an issue
which spawns critical thinking is how airlines handle the accounting of frequent flyer miles.  This
issue has many facets which relate to assumptions dealing with program purpose, redemption, etc.6
The model which appears to fits these activities is one where curriculum and activities are 
designed to encourage the evaluation of assumptions/practice.  Figure 1 shows this process.
Curriculum Design  Y    Course Activities
             ^                                   ^
Accounting Rules    Y    Business Context   Y    Assumptions  Y    New Learning
             ^                                   ^                
Student Characteristics        Environment
             ^ 
      Discussion
Figure 1.   A Critical Learning Approach to Curriculum Design
This paper has reported on an exercise to evaluate student learning type and integrated this
concept into encouragement of critical thinking.  As educators strive for greater effectiveness in
instruction, this conceptual approach will help to facilitate learning in business and other topical
areas.  It is noteworthy that the most common type reported in ApEc 1250 was Visual, followed
by Aural and Reader types.  Based upon this survey, I plan to introduce more visual materials
such as photos, diagrams, and other color contrasts which highlight and support various points. 
Addition changes include creation of diagrams which illustrate accounting concepts.7
References
Brookfield, Stephen D.  Developing Critical Thinkers: Challenging Adults to Explore Alternative
Ways of Thinking and Acting.  San Francisco:  Jossey-Bass, 1989.
Ennis, R.H.  “A Concept of Critical Thinking.”  Harvard Educational Review.  32,1(1962):
81-111.
Fleming, N.D. and C. Mills.  “Not Another Inventory, Rather a Catalyst for Reflection.”
To Improve the Academy.  Vol. II(1992): 137-155
Kolb, D.A.  The Adaptive Style Inventory.  Form B481.  Cleveland:  David Kolb,  1980.
Kolb, D.A.  Learning Style Inventory.  McBer and Co., 1976.
Myers, J.B. and P.B. Myers.  Gifts Differing.  Palo Alto, CA:  Consulting Psychologists Press,
1980.
Scriven, M.  Reasoning.  New York:  McGraw-Hill, 1976.

AN APPLICATION OF LEARNING STYLE THEORY TO UNDERGRADUATE INSTRUCTION IN ACCOUNTING: A MINNESOTA EXAMPLE

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