Learning Styles and the Performance of Internships in Accounting

Authors

  • Lucas Merotti Barbosa Unicesumar, Universidade Estadual de Maringá
  • Kelly Cristina Mucio Marques

DOI:

https://doi.org/10.17524/repec.v12i4.1854

Keywords:

internships, learning styles, experiential learning theory, accounting

Abstract

Purpose: The goal of this study was to unveil the impacts of learning styles in the performance of students who have taken mandatory and non-mandatory accounting internships.

Method: The learning styles of 247 students were measured using Kolb’s Learning Style Inventory, while the students self-assessed their performance.

Results: With the use of chi-square and mean score statistics, the results indicate that the performance does not differ between the types of internship and that the students’ learning style does not affect their internship performance.

Contributions: These results are contrary to expectations and indicate that students who fit into any learning style can successfully use the curricular component of supervised internship. Unlike other disciplines in which learning styles and their relationship to performance have been investigated, the internship has its own characteristics, which seem to exert no influence on how the students learn, considering Kolb’s learning styles. It was verified that internships are a valuable employment method for accounting students.

References

Cardoso, J. L., Souza, M. D. & Almeida, L. B. (2006). Perfil do contador na atualidade: um estudo exploratório. Revista de Administração e Contabilidade da Unisinos, 3(3), pp.275-284.

Conselho Federal de Contabilidade (2016). Mulheres já representam 42% dos profissionais da contabilidade. Retrieved March 3rd, 2017, from

<http://cfc.org.br/noticias/participacao-das-mulheres-avanca-na-contabilidade/>

DiMuro, P. & Terry, M. (2007). A matter of style: Applying Kolb's learning style model to college mathematics teaching practices. Journal of College Reading and Learning, 38(1), pp. 53-60.

Geiger, Marshall A. (1992). Learning Styles of Introductory Accounting Students: An Extension to Course Performance and Satisfaction. The Accounting Educators' Journal. 4(1), pp. 22-39.

Gibson, D. C. (2001). Communication faculty internships. Public Relations Review, 27(1), pp. 103-117.

Goodman, L. (1982). Internship programs: what CPA firms should know. Journal of Accountancy, 154(4), pp.112–114.

Grumet, L. (2001). Bridging the education gap. The CPA Journal, 71(8), p.9.

English, D. M., & Koeppen, D. R. (1993). The relationship of accounting internships and subsequent academic performance. Issues in Accounting Education, 8(2), pp.292-299.

Felder, R. M. (1996). Matters of style. ASEE Prism, 6(4), pp.18-23.

Fundação Brasileira de Contabilidade. (2009). Proposta nacional de conteúdo para o curso de graduação em ciências contábeis, 2. ed. ver. e atual, Brasília

Hanson, J. (1984). Internships and the individual: Suggestions for implementing (or improving) an internship program. Communication education, 33(1), pp. 53-61.

Hauck, A. J., Allen, S. Y. & Rondinelli, F. (2000). Impact of structured internship programmes on students’ performance in construction management curricula. Journal of Construction Education, 5(3), pp. 272-287

Herron, T. L. & Morozzo, M. M. (2008). The Value of Faculty Internships in Auditing. Current Issues in Auditing, 2(2), pp. A1-A9.

Jones, G. & A. Abraham. (2007). Education Implications of the Changing Role of Accountants: Perceptions of Practitioners, Academics and Students. University of Wollongong, Research Online, Faculty of Commerce – Papers (Archive).

Kavanagh, M. H. & L. Drennan. (2008). What Skills and Attributes Does an Accounting Graduate Need? Evidence From Student Perceptions and Employer Expectations. Accounting & Finance, 2(48), pp. 279-300.

Kolb, D.A. (1984). Experiential Learning: Experience as the Source of Learning and Development. Englewood Cliffs, N.J.: Prentice-Hall.

Kolb, D. A. (1993). Learning-style inventory: Self-scoring inventory and interpretation booklet: Revised scoring. TRG, Hay/McBer.

Kolb, A. & Kolb, D. (2005a). Learning styles and learning spaces: enhancing experiential learning in higher education. Acad. Manag. Learn. Educ, 4(2), pp. 193–212.

Kolb, A. & Kolb, D. A. (2005b). The Kolb Learning Style Inventory – version 3.1 2005 Technical Specifications.

Kolb, A. & Kolb, D. A. (2008). Experiential learning theory: A dynamic, holistic approach to management learning. Education and Development Department of Organizational Behavior. Case. Western Reserve University Working Paper.

Kothari, C. R. (2004). Research methodology: Methods and techniques. New Age International.

Leite Filho, G. A., Batista, I. V. C., Paulo Junior, J., Siqueira, R. L. (2008). Estilos de aprendizagem x desempenho acadêmico - uma aplicação do teste de Kolb em acadêmicos no curso de Ciências Contábeis. Anais do Congresso Usp de Iniciação Científica em Contabilidade. São Paulo, SP, Brasil, 5

Machado, V. S. A. & Nova, S. F. C. C.. (2008). Análise comparativa entre os conhecimentos desenvolvidos no curso de graduação em contabilidade e o perfil do contador exigido pelo mercado de trabalho: uma pesquisa de campo sobre educação contábil. Revista de Educação e Pesquisa em Contabilidade, 2(1), 1-23.

Maelah, R., Muhammaddun Mohamed, Z., Ramli, R. & Aman, A. (2014). Internship for accounting undergraduates: comparative insights from stakeholders. Education + Training, 56(6), pp.482 – 502.

Manolis, C., Burns, D. J., Assudani, R. & Chinta, R. (2013). Assessing experiential learning styles: A methodological reconstruction and validation of the Kolb Learning Style Inventory. Learning and Individual Differences, 23, pp. 44-52.

Marin, T. I. S, Lima, S. J. de & Nova, S. P. de C. C. (2014). Formação do contador - o que o mercado quer, é o que ele tem? Um estudo sobre o perfil profissional dos alunos de ciências contábeis. Revista Contabilidade Vista & Revista, 25(2), pp. 59-83.

Martins, G. D. A. (1997). Abordagens metodológicas em pesquisas na área de administração. Revista de Administração, 32(3), pp. 5-12.

Maslen, G. (1996). Australians share sandwich with Europe. Times Higher Education Supplement, 26(3).

McCarthy, M. (2010). Experiential learning theory: From theory to practice. Journal of Business & Economics Research, 8(5), pp.131–139.

McKee, T.E., Mock, T. J. & Ruud, T. F. (1992). A comparison of Norwegian and United States accounting students’ learning style preferences. Accounting Education, 1(4), pp. 321-341.

Mihail, Dimitrios M. (2006). Internships at Greek universities: an exploratory study. Journal of Workplace Learning, 18(1), pp. 28 – 41.

Nevett, T., (1985). Work experience. The essential ingredient in British programs. Journal of Marketing Education, 7(1), pp. 13–18.

Nogueira, D. R. & Espejo, M. M. D. S. B. (2010). O impacto do estilo de aprendizagem no desempenho acadêmico: um estudo empírico com alunos das disciplinas de contabilidade geral e gerencial na educação à distância. Anais do Congresso Anpcont, Natal (RN), 4.

O’Leary, C. & Stewart, J. (2013). The interaction of learning styles and teaching methodologies in accounting ethical instruction. Journal of business ethics, 113(2), pp. 225-241.

Oliveira, L. M. T. & Arruda, J. A. (2004). O perfil do profissional contábil de Unaí-MG. Revista de Administração e Contabilidade, Faculdade de Unaí/MG. (2), pp. 43-47.

Pasewark, W. R., Stawser, J.R. & Wilerson, J.E.. (1989). An Empirical Examination of the Effect of Previous Internship Experience On Interviewing Success. Journal of Accounting Education, 7(1), pp. 25-39.

Reis, L. G. dos, Paton, C. & Nogueira, D. R. (2012). Estilos de aprendizagem: uma análise dos alunos do curso de ciências contábeis pelo método Kolb. Revista Enfoque: Reflexão Contábil, 31(1), pp. 53-66.

Santos, D. F. dos, Sobral, F. de S., Correa, M. D., Antonovz, T. & Santos, R. F. dos. (2011), Perfil do profissional contábil: estudo comparativo entre as exigências do mercado de trabalho e a formação oferecida pelas instituições de ensino superior de Curitiba. Revista Contemporânea de Contabilidade, 8(16), pp. 137-152.

Siegel, G. & Sorensen, J. (1994). What Corporate America Wants in Entry Level Accountants? Institute of Management Accountants, Montvale, N.J.

Siegel, G. & Sorensen, J. (1999). Counting more, counting less: transformation in the management accounting profession. Retrieved on the 8th of October, 2015 from: .

Stokes, M. E., Davis, C. S. & Koch., G. G. (2000). Categorical Data Analysis using the SAS System. Second edition cary. [S.l.]: NC: SAS Institute Inc.

Stout, D.E. & Ruble, T.L. (1991). A reexamination of accounting student learning styles. Journal of Accounting Education, 9(2), pp. 341‐54l.

Sutherland, T. & Wolcott, S. (2002). Exploring the implications of student characteristics. American Accounting Association CPE Workshop.

Thiel, G.R. & Hartley, N.T., (1997). Cooperative education: a natural synergy between business and academia. S.A.M. Advanced Management Journal, 62(3), pp. 19–24.

Torres, F. B. da S., Silva, A. P. F. da & Falk, J. A. (2011). Competências Profissionais Demandadas aos Contadores: adequação das atividades desenvolvidas através do estágio. ConTexto, 11(20), pp. 31-44.

Valente, N. T. Z., Abib, D. B. & Kusnik, L. F. (2007). Análise dos Estilos de Aprendizagem dos Alunos e Professores do Curso de Graduação em Ciências Contábeis de uma Universidade Pública do Estado do Paraná com a Aplicação do Inventário de David Kolb. Contabilidade Vista & Revista, 18(1), pp. 51-74.

Published

2018-12-06

How to Cite

Barbosa, L. M., & Marques, K. C. M. (2018). Learning Styles and the Performance of Internships in Accounting. Journal of Education and Research in Accounting (REPeC), 12(4). https://doi.org/10.17524/repec.v12i4.1854

Most read articles by the same author(s)