PILOT STUDY OF LEARNING INSTRUCTIONAL STYLES AS A PREDICTOR OF EDUCATIONAL OUTCOMES IN PRINCIPLES OF ACCOUNTING I AT BROWARD COMMUNITY COLLEGE

Broward Community College (Florida) has experienced high attrition in its Principles of Accounting I. The present study investigates the relationship of grades with divergent instructional/learning styles. Subject literature indicated individual approaches to perceiving, thinking, remembering and problem solving. These traits are possessed by both learners and teachers. However, the interaction of instructional/learning styles remained unexplored at the community college level. Further, accounting education has not provided discussion of the issue. Using the Learning Styles Inventory (LSI) and the Canfield Instructional Style Inventory (CIS), learning and instructional preferences were obtained. This style data was used to determine measures of divergence between instructor's and learner's style along 17 selected factors. The sum of these differences provided a total divergent measure of instructional/learning style (TMD) and were based on key score preference zones representing broad measures of instructional/learning style. Students and instructors in Principles of Accounting I during Term I 1979/80 were selected. Results were summarized and three statistics applied. Z-tests showed significant differences exist on the TMD between campuses of the college. Significant differences were not found between full- and part-time faculty on the same measure. Results required all statistics be performed by campus Multiple correlation analysis by campus indicated low multiple R and R('2) values for the relationship of grades, TMD, and quality points. An alternate correlation analysis was postulated based on the 17 individual factors making up the TMD and indicated a stronger multiple R and R('2). Chi-Square analysis were performed on each of the selected factors. The factors Achievement/Independence and Numeric were found to relate to grades for Campus #1. The analysis for Campus #2 indicated the variables Numeric, Affiliation/Peer, Eminence/Competition and Reading affect the relationship with grades. In conclusion, TMD and quality points in multiple correlation analysis are questionable as predictors of grades. A composite measure of difference (TMD) inhibits the strength of each selected factor and alternate procedures are too general an identification of style preference. Campus groupings lacked the homogeneity required by the distinctive characteristics of teaching and learning.