The IUP Journal of Accounting Research and Audit Practices:
Learning Approaches and Styles in Accounting Education: A Literature Review

Article Details
Pub. Date : April, 2021
Product Name : The IUP Journal of Accounting Research and Audit Practices
Product Type : Article
Product Code : IJARAP10121
Author Name : Nana Adwoa Anokye Effah, Octavia Ama Serwaa Otchere and Bright Owusu
Availability : YES
Subject/Domain : Finance
Download Format : PDF Format
No. of Pages : 20



Human learning is a continuous process that equips with knowledge in every field of study. As such, to ensure that the purpose for learning is attained, much attention must be given to the learning process. The paper provides an extensive general review of accounting education developments concerning learning approaches, learning styles, theories of learning and learning outcomes in determining the most appropriate and suitable learning approach students need to adopt to make accounting education effective. The study uses some selected journal articles from Accounting Education, Journal of Education for Business, Journal of Accounting Education and other related articles published during the period 1985-2020 to conduct the review. The study finds that learning is impacted by several factors apart from the relatively fixed learning styles people might have and individual approaches to learning due to diversity in learning environments. The paper suggests that while the quantitative analyses of learning approaches and outcomes far outweigh the qualitative and mixed-method approaches, a lot must be done to widen the measurement basis to ensure accurate assessments of learning habits. The results and discussion of the analyses suggest that every stakeholder in accounting education has a role to play in improving learning in the accounting curricula.


Professional bodies have sometimes questioned the extent of education students receive in the colleges they graduate from, mainly because they seem not to have any idea about the job technicalities in their respective fields. They attribute their low capabilities to the differences between what they have learned and practice through further interactions. Bluntly stated, most students cannot learn effectively and efficiently enough to retain and bridge the gap that seems to exist between academia and practice. Though common to students in all fields, the accounting


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