Investigation of the Impact of Student Learning Preferences (VARK) on an Intermediate Accounting II Course Active-Learning Project

• In Event: Research on Teaching and Learning

Abstract

An active-learning project for an Intermediate Accounting II course was investigated. The project gave the students an opportunity to organize and prepare a written report on moderately complex intermediate accounting topics [bonds payable (BP) and debt extinguishment, notes payable, and troubled-debt restructuring (DENPTDR)]. Both short-term (Exam II) and long-term (Final Exam) effects were examined using student scores for the BP and DENPTDR questions. Also, the students’ exam scores for similar sets of topics (with and without project) for each exam were compared using the Wilcoxon signed rank test. There was a significant difference (p = .01) for the DENPTDR Project on Exam II and a significant difference (p = .05) for the BP Project on the Final Exam.

In addition, the students’ change in exam scores for these similar topics were matched with the students’ learning preferences to determine whether the project was more beneficial for the students with different learning preferences using the VARK learning preference inventory instrument. VARK is an acronym for Visual, Aural, Read/Write, and Kinesthetic sensory modalities that are utilized for learning information. The Projects were beneficial for the Visual and Read/Write learning preference students. It appears that this active-learning project is a good teaching method for students with various learning preferences.

Because almost 30% of the students were one-modal (either Read/Write or Kinesthetic learning preference), the benefit of preparing the Projects was investigated for these students. The BP Project was helpful for the one-modal Read/Write students on the Final Exam. The DENPTDR Project was beneficial for the one-modal Kinesthetic students on Exam II. It generally appears that these Projects did permit the students with a one-modal preference to utilize a learning technique that should help them in studying certain Intermediate Accounting II topics.

Further, the active-learning Project introduced the students to self-managed learning as advocated by the Quality Assurance Agency for Higher Education (2002). Also, the Project gave the students an opportunity to improve their communication skills as suggested by the Pathways Commission (2012), the International Federation of Accountants in IES3 (2008), and PricewaterhouseCoopers in Educating for the Public Trust (2003). The active-learning Project appears to be a good supplemental method of teaching certain Intermediate Accounting II topics that are moderately complex.

Authors

• Judith A Sage, Florida State University

• Lloyd G Sage, Texas A&M International University