Exploring the role of learning style research in accounting education policy

The purpose of this paper is to introduce and describe the Experiential Learning Model and the Learning Style instrument developed by Kolb [1976]. Further, it is postulated that learning style may be a useful concept in making the accounting education process more effective and efficient. As a preliminary test of the concept, the Learning Style Inventory (LSI) was administered to accounting student samples of n = 172 and n = 187, respectively. Six hypotheses were tested using data obtained from the instrument. It is concluded that the LSI shows promise for generation of information useful in helping students and instructors understand the differing cognitive processes in accounting learning.