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ABSTRACT
This paper examines Kolb's (1984) Experiential Learning Theory and Learning Style Inventory, presents a summary of some research examining accounting students' learning style preferences, and provides examples of activities to incorporate into the instructional environment that encourages learning through experience.
"I hear and I forget. I see and I remember. I do and I understand" Confucius (551 BC-479 BC).
Keywords: Experiential learning theory; Kolb's learning styles inventory; active learning
INTRODUCTION
Learning styles have been the focus of many studies over the past thirty years in an effort to improve the instructional design of courses and understand how students learn. Four approaches to learning have been examined: (1) personality (2) information processing, (3) social interaction, and (4) instructional preferences.
The first approach, personality, contains research that describes personality types or character traits. Based on Jungian psychology, Myers-Briggs Type Indicator (MBTI) is one of the most widely known and used analysis of personality. MBTI examines how the individual perceives the world and makes decisions. The second approach, information processing, examines how students absorb and use new information. David Kolb's experiential learning model and learning styles inventory (LSI) is the most prominent theory and instrument used. The experiential learning model is a four stage circular process where for effective learning to occur, the learner must experience the entire cycle. Most students favor one part of the cycle over other parts hence their learning style preference. However, learning styles are not fixed and can change. The third approach, social interaction, focuses on how students behave in the classroom. A popular model, the Fuhrmann and Jacobs model classifies learners as dependent, collaborative, and independent. The fourth approach, instructional preferences, focuses on teaching methods and the learning environment. The Canfield Learning Style Inventory is a well known instrument for evaluating student instructional preference (Francis, Mulder, & Stark, 1995).
This paper examines the second approach, information processing. Kolb's experiential learning theory, the Learning Style Instrument for determining learning style preference, and how to effectively incorporate experiential learning theory into practice is reviewed. Integrating experiential learning theory into practice can be a daunting challenge for accounting faculty as we attempt to oblige different learning styles as well as our own learning style. However it is possible to develop instructional design...