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The Interaction of Learning Styles and Teaching Methodologies in Accounting Ethical Instruction

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  • Conor O’Leary
  • Jenny Stewart

Abstract

Ethical instruction is critical for trainee accountants. Various teaching methods, both active and passive, are normally utilised when teaching accounting ethics. However, students’ learning styles are rarely assessed. This study evaluates the learning styles of accounting students and assesses the interaction of teaching methods and learning styles in an ethics instruction environment. The ethical attitudes and preferred learning styles of a cohort (137) of final year accounting students were evaluated pre-instruction. They were then subject to three different teaching methods while studying ethics during an auditing course. When ethical attitudes and preferred learning styles were re-assessed post-instruction, the teaching methods were found to have influenced active learners more than passive ones. Furthermore, when learning styles matched teaching methods used, usefulness was assessed as high but when learning styles and teaching methods differed, usefulness deteriorated significantly. Students displayed a preference for passive learning styles, despite being so advanced in their education. The implications are that instructors should consider learning styles before deciding on appropriate teaching methods, in accounting ethics environments. Copyright Springer Science+Business Media B.V. 2013

Suggested Citation

  • Conor O’Leary & Jenny Stewart, 2013. "The Interaction of Learning Styles and Teaching Methodologies in Accounting Ethical Instruction," Journal of Business Ethics, Springer, vol. 113(2), pages 225-241, March.
    • Handle: RePEc:kap:jbuset:v:113:y:2013:i:2:p:225-241
    DOI: 10.1007/s10551-012-1291-9
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    References listed on IDEAS

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    1. Conor O’Leary & Gladies Pangemanan, 2007. "The Effect of Groupwork on Ethical Decision-Making of Accountancy Students," Journal of Business Ethics, Springer, vol. 75(3), pages 215-228, October.
    2. Kim Hawtrey, 2007. "Using Experiential Learning Techniques," The Journal of Economic Education, Taylor & Francis Journals, vol. 38(2), pages 143-152, April.
    3. John Weber, 2007. "Business Ethics Training: Insights from Learning Theory," Journal of Business Ethics, Springer, vol. 70(1), pages 61-85, January.
    4. Ralph Adler & Rosalind Whiting & Kate Wynn-Williams, 2004. "Student-led and teacher-led case presentations: empirical evidence about learning styles in an accounting course," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 213-229.
    5. Kate Wynn-Williams & Rosalind Whiting & Ralph Adler, 2008. "The Influence of Business Case Studies on Learning Styles: An Empirical Investigation," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 113-128.
    6. Janne Chung & Gary Monroe, 2007. "An Exploratory Study of Counterexplanation as an Ethical Intervention Strategy," Journal of Business Ethics, Springer, vol. 73(3), pages 245-261, July.
    7. Abdolmohammadi, Mohammad J. & Fedorowicz, Jane & Davis, Ophera, 2009. "Accountants’ cognitive styles and ethical reasoning: A comparison across 15years," Journal of Accounting Education, Elsevier, vol. 27(4), pages 185-196.
    8. Sniezek, Janet A. & Henry, Rebecca A., 1989. "Accuracy and confidence in group judgment," Organizational Behavior and Human Decision Processes, Elsevier, vol. 43(1), pages 1-28, February.
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    Cited by:

    1. Stephen Loeb, 2015. "Active Learning: An Advantageous Yet Challenging Approach to Accounting Ethics Instruction," Journal of Business Ethics, Springer, vol. 127(1), pages 221-230, March.
    2. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.

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