Accounting Students’ Preferred Learning Techniques and Complex Data Analysis: An Odds Ratio Investigation

Abstract

The study investigates connections between students’ preferred learning techniques (PLT) and the odds of increasing performance on testing incidents as they are exposed to complex accounting topics. It was conducted as an in-class experiment using three testing incidents activity-based costing (ABC), standard costing and variance analysis (SCVA), and a mock exam for simulating complex accounting data. The results indicate the odds are not great that visual learners are more likely than other learners to process complex data more effectively. Rather, the odds are kinesthetic learners are most likely to analyze and process complex data effectively. The Odds ratio also indicates that while each of the PLT group improved their performance from the SCVA test to the Mock-MC test, this improvement was weaker than that of the Unidentified group. This implies faculty should use various assignments to help students develop skills needed to analyze and make sense of data, rather than focus on individual preferred learning techniques or modalities.