Learning Styles of Czech College and University Students in Accounting Education

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.