LEARNING STYLES OF SOPHOMORE ACCOUNTANCY STUDENTS OF

SAN BEDA COLLEGE, MANILA, AY 2012-2013

A Research Paper Presented to

Prof. Romana Alipio

CAS, San Beda College, Manila

In Partial Fulfilment of the Requirements for the Subject

ENG4B- Technical Writing for Business

Prepared by:

Jose C. Fernandez III

Jonas P. Garcia

Danish Bernadeth G. Mahusay

Mafel M. Mananzan

Crystin Marie S. Tiu

Table of Contents

Chapter I Problem and its Background

Introduction……………………………………………………...............................................2

Background of the study …………………….…………………………………………………3

Statement of the Problem………………………………………………….............................4

Theoretical Framework…………………………………………………………………………5

Conceptual Framework………………………………………………………………………10

Research Paradigm……………………………………………………………………………11

Significance of the Study ……………………………………………………………………..12

Scope and Limitation………………………………………………………………………….13

Definition of Terms…………………………………………………………………………….14

Chapter II Review of Related Literature

Significance of learning styles………………………………………………………………..15

Imagery…………………………………………………………………………………………17

The learning style inventory or LSI…………………………………………………………..18

Different media by which to learn……………………………………………………………19

Chapter III Methodology

Research Design………………………………………………………………………………21

Research Instruments ……………………………………………………………………......22

Respondents…………………………………………………………………………………...22

Statistical Treatment ……………………………………………………………………….....23

References……………………………………………………………………………………24

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CHAPTER I

THE PROBLEM AND ITS BACKGROUND

Introduction

For students to survive the stressful world of studying, each are not required but

because of necessity, creates a way to make studying easier, thus, they end up using

different learning styles to cope up with their problems with the tremendous works in

school. Also, by knowing the right learning style suitable for students, this will be a great

help to improve their learning skills and ability to understand lessons faster and more

clearly. In most instances, there are topics which are not that difficult to understand yet,

some students still have a hard time processing that information. It is one of the main

reasons why some students find it really hard to study. Especially for Accountancy

students, the field of their course is not just simply the use of the four fundamental

operations which are addition, subtraction, multiplication and division. They are much

concern with the analysis of data and information given specific situations. And in order

to make better analysis, they ought to understand their lessons very clearly therefore,

they have to choose carefully which learning style works best for them. Once they have

already known their preferred learning style, it would now be easier for them to study.

Learning is the core of studying. Learning new things involve changes in a

person’s knowledge. As people grow, learning would be a big help in overcoming

problems. Human learning may occur as part of education, personal development,

schooling, or training. Learning styles are various approaches or ways of learning. Each

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person prefers different learning techniques. Learning styles group common ways that

people learn. Everyone has a mix of learning styles. Some people may find that they

have a dominant style of learning, with far less use of the other styles. Others may find

that they use different styles in different circumstances. According to www.learning-

styles-online.com, “Learning styles are a way to help improve your quality of learning.

By understanding your own personal styles, you can adapt the learning process and

techniques you use.” As second year accounting majors, the researchers want to find

out the most common and effective learning style to the second year accountancy

students of San Beda College 2012-2013 and to help students improve their ability to

learn. Students learning styles have more influence than they may realize. Their

preferred styles guide the way they learn. They also change the way they internally

represent experiences, the way they recall information, and even the words they

choose. Through this study students would know which learning style is the most

effective for them and improve their way of studying. Students would also know their

strengths and weaknesses in their learning capability.

Background of the Study

Learning styles are very important because they determine how a certain person

will be able to learn. This is most commonly used in schools, because it is in school

where people learn the most. Professors need to have knowledge about this because

they need this in order for them to be effective teachers. This is because not all people

are the same so adjustments need to be made for students who prefer different media

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of learning. Learning is very important because it is crucial to the development of

people, and as Albert Einstein (1879–1955) once said “The only thing that interferes

with my learning is my education.” (a quotation from an article about learning). Various

approaches or ways of learning are called learning styles. These involve the use of

educational methods, which pertain to a certain individual.

A learning style is a student's consistent way of responding to and using stimuli in

the context of learning. According to Keefe (1979) “Learning styles are the composite of

characteristic cognitive, affective, and physiological factors that serve as relatively

stable indicators of how a learner perceives, interacts with, and responds to the learning

environment.”

Another definition according to Stewart and Felicetti (1992), Learning styles are

those “educational conditions under which a student is most likely to learn.” Thus,

learning styles are not really concerned with what learners learn, but rather how they

prefer to learn.

Statement of the Problem

The research focuses on the different learning styles of sophomore accountancy

students of San Beda College, Manila AY 2012-2013.

The research will also sought answers to the following question:

1. What learning styles do San Beda College 2nd year accountancy students have?

2. Which is the most prominent learning style?

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3. Is there a relationship between the learning style used by accountancy students

with their academic performance?

Hypothesis

The learning styles being applied to the study habits have significant effects to

the academic performance of the sophomore accountancy students of San Beda

College, Manila, AY 2012-2013.

Theoretical Framework

David Kolb’s model

The David A. Kolb styles model is based on the Experiential Learning Theory, as

explained in his book Experiential Learning: Experience as the source of learning and

development (1984).

Kolb’s model gave rise to the Learning Style Inventory, an assessment method

used to determine an individual’s learning style. An individual may exhibit a preference

for one of the four style—Accommodating, Converging, Diverging and Assimilating—

depending on their approach to learning via the experiential learning theory model.

Honey and Mumford’s model

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The Honey & Mumford Learning Styles Questionnaire (LSQ) is a self-

development tool and differs from Kolb’s Learning Style inventory by inviting managers

to complete a checklist of work-related behaviours without directly asking managers

how they learn. Having completed self- assessment, managers are encouraged to focus

on strengthening underutilized styles in order to become better equipped to learn from a

wide range of everyday experiences.

Anthony Gregorc’s model

Dennis W. Mills discusses the work of Anthony F. Gregorc and Kathleen A Butler

in his article entitled “Applying What We Know: Student Learning Styles”. Gregorc and

Butler worked to organize a model describing how the mind works. This model is based

on the existence of perceptions—our evaluation of the world by means of an approach

that sense to us. These perceptions in turn are the foundation of our specific learning

strengths, or learning styles.

In this model, there are two perceptual qualities 1) concrete 2) abstract; and two

ordering abilities 1) random and 2) sequential. Concrete perceptions involve registering

information through the five senses, while abstract perceptions involve the

understanding of ideas, qualities, and concepts which cannot be seen. In regard to the

two ordering abilities, sequential involves the organization of information in a linear,

logical way and random involves the organization of information in chunks and in no

specific order. Bothe the perceptual qualities and both of the ordering abilities are

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present in each individual, but some qualities and ordering abilities are dominant within

certain individuals.

Sudbury model of democratic education

Some critics (Mazza) of today’s schools, of the concept of learning disabilities of

special education, and of response to invention, take the position that every child has a

different learning style and pace and that each child is unique, not only capable of

learning but also capable of succeeding.

Sudbury Model democratic schools assert that there are many ways to study and

learn. They argue the learning is a process you do, not a process that is done to you

and that this is true of everyone; it’s basic. The experience of Sudbury model

democratic schools shows that there are many ways to learn without the intervention of

teaching, to say, without the intervention of a teacher being imperative. In the case of

reading for instance in the Sudbury model democratic schools, some children learn from

being read to, memorizing the stories and then ultimately reading them. Others learn

from cereal boxes, others from games instructions, other from street signs. Some teach

themselves letter sounds, others syllables, others whole words. Sudbury model

democratic schools adduce that in their schools no one child has ever been forced,

pushed, urged, cajoled, or bribed into learning how to read or write; and they have no

dyslexia. None of their graduates are real or functional illiterates and no one who meets

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their older students could ever guess the age at which they first learned to read or write.

In similar from students learn all the subjects, techniques, and skills in these schools.

Gerald Coles asserts that there are partisan agendas behind the educational

policy-makers and that the scientific research that they use to support their arguments

regarding the teaching of literacy are flawed. These include the idea that there are

neurological explanations for learning disabilities.

Neil Fleming’s VAK/VARK model

One of the most common and widely-used categorizations of the various types of

learning styles is Fleming’s VARK model (sometimes VAK) which expanded upon

earlier Neuro-linguistic programming (VARK) modes:

1. Visual learners;

2. Auditory learners;

3. Kinesthetic learners or tactile learners.

Fleming claimed that visual learners have preference for seeing (think in pictures;

visual aids such as overhead slides, diagrams, handouts, etc.). Auditory learners best

learn through listening (lectures, discussions, tapes, etc). Tactile/kinesthetic learners

prefer to learn via experience00moving, touching, and doing (active exploration of the

world; science projects experiments, etc.). It’s use in the pedagogy allows teachers to

prepare classes that address each of these areas. Students can also use the model to

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identify their preferred learning style and maximize their educational experience by

focusing on what benefits them the most.

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Conceptual Framework

Figure 1.1 The Learning Styles Model

Figure 1.1 shows that learning styles are various approaches or ways of learning.

They involve educating methods, particular to an individual that are presumed to allow

that individual to learn best. Most people prefer an identifiable method of interacting

with, taking in, a processing stimuli or information. Based on this concept, the idea of

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David Kolb's Model Kolbs' model believes that individuals learn through

experience and it is the source of learning & development.

Honey and Mumford's ModelA self-developmental tool;

individuals tend to learn through necessity.

Anthony Gregorc's modelThis model is based on the

existence of perceptions--our evaluation of the world by means of an approach that

makes sense to us.

Sudbury model of democratic education

It shows that there are many ways to learn without the

intervention of teaching, to say, without the interention of

a teacher being imperative.

Neil Felming's VAK/VARK Model

Visual learners have a preference for seeing. Auditory

learners best learn through listening. Tactile/kinesthetic learners prefer to learn via

experience--moving, touching, and doing.

LEARNING

STLYES

individualizes “learning styles” originated in the 1970s, and acquired “enormous

popularity”.

Proponents say that teachers should assess the learning styles of their students

and adapt their classroom methods to best fit each student’s learning style, which is

called the “meshing hypothesis”.

The basis and efficacy for these proposals are extensively criticized. Although

children and adults express personal preferences, there is no evidence that identifying a

student’s learning style produces better outcomes, and there is significant evidence

that the widespread “meshing hypothesis” (that a student will learn best if taught in a

method deemed appropriate for the student’s learning style) is invalid. Well-designed

studies “flatly contradict the popular meshing hypothesis”.

Figure 1.2 The Research Paradigm

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Conclusions

Researchers eveluation

Processing of data gathered

Randomly selected 2nd year accountancy students

Survey and questionnaires

The paradigm above shows that the researchers used surveys and

questionnaires as research materials. These research materials were given randomly to

selected sophomore accountancy students.

The data gathered were put into the process of classifying and categorizing. After

being classified and categorized, the researchers then evaluate the organized data to

be able to make conclusions.

Significance of the Study

This study hopes to make the following contributions to the following:

Sophomore Accountancy Students:

This study may help develop their study habits and improve them. 2nd Year

Accountancy students will also have more time allotted for other things besides their

education.

Accountancy Teachers:

The finding of this study may likewise motivate and challenge them in their

determination to help majority of the accountancy students, who experience difficulty in

understanding their lessons due to less effective in teaching, with the use of different

learning styles, students may develop a deeper understanding in their major subjects

not only in Accounting.

Educators:

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The useful and relevant information acquired from the study may provide

their insights on how they can promote higher academic achievement using the different

learning styles and having their own effective strategy in teaching.

Scope and Limitation

The study focuses on the different learning styles of Sophomore Accountancy

students of San Beda College-Manila, AY 2010-2013. The study aims to help the

Accountancy students perform better in their academic life by knowing the most

effective learning for them. The researchers will gather data through the use of

questionnaires and interviews. The data that will be gathered will be tallied then

analyzed to form an unbiased conclusion. The selection of respondents will be limited to

Accountancy Students of San Beda College-Manila, AY 2012-2013. Thus, the result of

this study may not be applicable to other students. The result will also be based on how

the respondents answer the questionnaires and the interview. If the respondents will be

truthful then the research would have a good result.

Definition of Terms

Learning style – this is the studying technique being used by sophomore accountancy

students of San Beda College-Manila, AY 2012-2013.

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Learning - Is acquiring of new knowledge of 2nd year accountancy students of San Beda

College-Manila, first semester, AY 2012-2013.

Visual Learners - Students who learn best by seeing the information. They have strong

visualization skills.

Auditory Learners – Students who learn best by hearing information. They can usually

remember information more accurately when it has been explained to them orally.

Kinesthetic Learners – Students who learn best by moving their bodies. They are the

“hands-on learners” or the “doers”.

Student – One who is devoted to learning.

Accountancy – The art or practice of an accountant.

Professor – A teacher in a college or university.

School – An institution for educating children.

Education – The process of receiving or giving systematic instruction esp. at a school or

university.

Cognitive – Is a Psychological processes involved in acquisition and understanding

of knowledge, formation of beliefs and attitudes, and decision making and problem

solving.

Observational Learning – a learning technique used by 2nd year accountancy students

which involves learning through watching.

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Imagery- another technique applied by 2nd year accountancy students wherein they try

to construct images in their mind to be able to visualize certain information.

CHAPTER II

REVIEW OF RELATED LITERATURE

The review of related literature for this study focuses on the most effective and

favoured learning style of the Sophomore Accountancy Students of San Beda College,

AY 2012-2013. The review focuses on the previous studies that have a connection on

the learning styles used by the students. The basis and efficacy for these proposals are

extensively criticized. Although children and adults express personal preferences, there

is no evidence that identifying a student's learning style produces better outcomes, and

there is significant evidence that the widespread "meshing hypothesis" (that a student

will learn best if taught in a method deemed appropriate for the student's learning style)

is invalid.

Many researchers have proclaimed the significance of learning styles. Claxton

and Ralston (1978, in Miller, 1982) alluded to this significance: “The research findings

on learning styles offer substantial promise to teachers, counsellors, and the students

themselves in terms of finding better ways for students to learn. But while matching

learning style with instructional mode apparently facilitates positive interpersonal

relations, and while it would seem to point the way for increased learning, the empirical

data that support this idea are rather scarce. Such a significant gap in the research

must be filled if knowledge about learning styles is to become a significant force in

improving college and university teaching.”

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However, identifying and defining the vast number of learning styles can become

an enormous task. According to Cornett (1983), the myriad of labels and categories

used in identifying the different areas of style can be overwhelming for educators.

Corbett and Smith (1984) stated: “Learning style is a complex construct involving the

interaction of numerous elements; thus, at the outset, the experimenter is faced with the

difficult task of having to decide which dimensions of learning style to elucidate and

which interactions might be meaningful, in a practical sense, in understanding their

contribution to achievement.”

There are many definitions of learning styles in the literature. For example,

Cornett defined learning style as “a consistent pattern of behavior but with a certain

range of individual variability.” Hunt (1979) thought that learning style “describes a

student in terms of those educational conditions under which he is most likely to learn.

Learning style describes how a student learns, not what he has learned.” From a

phenomenological viewpoint, Gregorc and Ward (1977) stated that learning style

“consists of distinctive and observable behaviors that provide clues about the mediation

abilities of individuals. In operational terms, people through their characteristic sets of

behavior ‘tell’ us how their minds relate to the world, and therefore, how they learn.”

Keefe and Languis, (1983) contended that “learning style is the composite of

characteristic cognitive, affective, and physiological factors that serve as relatively

stable indicators of how a learner perceives, interacts with, and responds to the learning

environment.” They suggested that it is within these domains that instructors identify

learning styles and try to match them with an appropriate teaching style. Cross (1976)

defined learning styles as the characteristic ways that individuals collect, organize, and

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transform information into useful knowledge. Learning style is consistent across a wide

variety of tasks. It has a broad influence on how information is processed and problems

are solved, and it remains stable over many years.

Based on a study made by a psychologist named Luria, a person can easily

remember or memorize details and information by using imagery. Imagery is the use of

pictures and/ or illustrations to easily recall or memorize a detail. For some cases

wherein images are not available, one may create a story behind those details to be

able to visualize an image out of it. There is also a study which proves that

memorization through auditory senses (or simply through listening) will be retained in

the memory for up to several seconds while for pictures and images, it will only be

retained for ¼ second.

Various researchers have used different models to study the different learning

styles. Examples of this are the theories made by Kolb, and Fleming. Warren (1974, in

Raines, 1978) stated that “New means of accommodating student diversity are clearly

needed, and one approach is to assess the personal preferences or learning styles of

the student and adopt instructional procedures accordingly.”

The learning style inventory or LSI, which is related to Kolb’s model, is used for

determining a student’s learning style. As shown in Kolb’s model the experimental

learning theory. Under this theory there are two ways of grasping experience. These are

the concrete experience and abstract conceptualization. There are also two related

approaches toward transforming experiences. These are the reflective observation and

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active experimentation. These modes are used in response to situational demands.

According to David Kolb, there are four types of learners:

Converger

Diverger

Assimilator

Accommodator

According to Kolb convergers are more skilled in making practical applications of

what they have learned and use deductive reason to solve problems. Divergers are very

imaginative and come up with ideas by seeing things in a different perspective.

Assimilators use inductive reasoning to solve problems. Accommodators are good at

doing things, rather than learning about them.

The Honey & Mumford Learning Styles Questionnaire (LSQ) is a self-

development tool and differs from Kolb’s Learning Style inventory by inviting managers

to complete a checklist of work-related behaviours without directly asking managers

how they learn. Having completed self- assessment, managers are encouraged to focus

on strengthening underutilized styles in order to become better equipped to learn from a

wide range of everyday experiences.

Dennis W. Mills discusses the work of Anthony F. Gregorc and Kathleen A Butler

in his article entitled “Applying What We Know: Student Learning Styles”. Gregorc and

Butler worked to organize a model describing how the mind works. This model is based

on the existence of perceptions—our evaluation of the world by means of an approach

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that sense to us. These perceptions in turn are the foundation of our specific learning

strengths, or learning styles.

Consequently there are many different theories about learning styles, and

learning is not only dependent upon experiences. As stated by Neil Fleming’s VAK

model, there are also different media by which to learn:

1. Visual

2. Auditory

3. Kinesthetic

The visual media is more preferred by people who like to see what they are

learning about. For example seeing diagrams, charts, or presentations help visual

learners absorb more information. The auditory media is preferred by people who like to

hear. They learn best through lectures, discussions, and the like. Finally kinaesthetic

learners prefer to learn through experience, for example moving, touching, etc.

Fleming claimed that visual learners have preference for seeing (think in pictures;

visual aids such as overhead slides, diagrams, handouts, etc.). Auditory learners best

learn through listening (lectures, discussions, tapes, etc). Tactile/kinesthetic learners

prefer to learn via experience00moving, touching, and doing (active exploration of the

world; science projects experiments, etc.). It’s use in the pedagogy allows teachers to

prepare classes that address each of these areas. Students can also use the model to

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identify their preferred learning style and maximize their educational experience by

focusing on what benefits them the most.

In a research conducted by various professionals on the students of the

University of the Philippines, College of Medicine students have different ways of

learning. This is based on Entwitle’s Inventory Approach to Learning. According to them

the inventory scales are:

Achieving

Reproducing

Meaning

Comprehension Learning

Operation Learning

Versatile Approach

Learning Pathologies

Prediction of Success

The achieving scale is based on students with organized study methods. Reproducing

is based on students with rote-learning and memorization. They are motivated by lure of

qualifications. Meaning is based on students who are intrinsically motivated.

Comprehension learning is based on students with broad perspective of learning.

Operation learning is used by students with a sequential and detailed approach.

Versatile approach is utilized by students with ability to adopt either approach according

to demands of learning task. Learning pathologies are based on students who jump to

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conclusions based on insufficient evidence. Lastly prediction of success is based on

students with best prediction for overall academic success.

CHAPTER III

METHODOLOGY

This Chapter presents the methods and procedures used in this study, the respondents,

the validation of the instruments, gathering data and the statistical treatment employed.

Research Design

The researchers used the Descriptive Research Design Method which focuses

on comparing, contrasting and classifying the data that will be gathered. It is also a fact-

finding study with adequate and accurate interpretation of the findings. It describes with

emphasis what actually exists such as current conditions, practices, situations or any

phenomena. Since the study was concerned with the present learning styles of the

Accountancy students of San Beda College Manila, 1st semester, AY 2012-2013, the

Descriptive Research Design Method was the most appropriate method of research to

use.

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Research Instruments

The researchers used different research instruments for gathering data as a

basis for drawing conclusions or making inferences some of these are questionnaires,

interviews, and research.

A questionnaire is series of questions prepared by the researchers to gather

information. The researchers prepared this to help them in drawing conclusions. Also,

the researchers make sure that all the aspects were covered by the questions and to

answer all the specific questions under the statement of the problem. These

questionnaires are given to the respondents for them to answer then it will be analysed

by the researchers

An Interview is the act of questioning to receive a desired answer that is necessary in

solving a specific problem. The researchers chose random Accountancy students to

interview about their different learning styles.

A Research is a systematic search for related information on a specific problem. The

researchers used different source materials like books, periodicals and thesis related to

their study to help gather more information.

Respondents

The respondents are randomly selected second year students of San Beda

College Manila whoare currently taking Accountancy during 1st semester, AY 2012-

2013.Among the 248 second year Accountancy students of San Beda College Manila,

the researchers selected 100 students which are 40% of the total population of the

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second year Accountancy students of San Beda College Manila. From each section of

the second year level, 10 students were selected from each class.

Statistical Treatment of Data

The data obtained from the respondents were tabulated systematically in order to obtain accurate information diseased was the percentage formula, as shown below:

Percentage was computed following the formula:

P = F/N X 100

Where:

P = Percentage

F = Frequency

N – Total number of respondents

The statistical treatment of data used to determine the percentage of acquiring the most effective learning style was the weighted mean formula, as shown below:

WM = sum of WF/N

Where:

WM = Weighted mean

W = Weight of a response

F = Frequency of a response

N = Total number of cases

Obtained weighted means were interpreted using the following intervals:

Interval Verbal Description

4.50 – 5.00 Very Effective/Always

3.50 – 4.49 Effective/Often

2.50 – 3.49 Uncertain/Occasionally

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1.50 – 2.49 Less Effective/Seldom

1.00 – 1.49 Never Effective/Never

REFERENCES

(1) The Science of Psychology, An Appreciative View, 2nd Edition

(McGraw-Hill International Edition, Laura King) pp. 234-236 & 209-216

(2) Modules in General Psychology(Sofia E. Guillermo, Ed. D., Miriam A. Padolina,

Ph. D., Flor D. Morales, B.S.) pp. 88-100

(3) “Review of related literature”: pages 1-2, July 26, 2012

(http://scholar.lib.vt.edu/theses/available/etd-32498-155442/unrestricted/Chapter2.pdf)

(4) “Learning styles” Wikipedia The Free Encyclopedia: page 1, July 26, 2012

(http://en.wikipedia.org/wiki/Learning_styles)

(5) Knowles, M. (1980) The modern practice of adult education. Chicago: Follett.

(6) Kolb, D.A (1981). Learning styles and disciplinary differences. In Arthur Chickering

and Associates (ed.) The modern American College (pp. 232-235)

(7) Kolb, D.A (1984). Experimental Learning: Experiences as the source of learning and

development. Englewood Cliffs, NJ: Prentice-Hall

(8) Susan M. Montgomery, Linda N. Groat. CRLT Occasional Papers: The center for

Research on Learning and Teaching

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