Differences in Learning Styles

Implications for Accounting Education and Practice

Clement C. Chen, PhD, CPA, and Keith T. Jones, PhD, CPA, and Keith Moreland, PhD, CPA

Individuals have different preferences for receiving and processing information. It has been argued that when the learning style of a student and the teaching style of an instructor do not match, the student is likely to have difficulty learning, get discouraged about the course, and perform poorly. These differences in learning style have received increasing attention at all levels of education over the last several years as educators and administrators seek ways to continuously improve the preparedness of their graduates for practice. Learning styles could also have implications in the workforce—for example, when a company offers continuing professional education (CPE).