Chapter 1

Introduction

1.1 Background of the study

Over the decades, researchers have been studying on human learning that actually

explained with pilot idea as how the behaviorist pioneer see it until more contemporary beliefs

such as in socio-behaviorism, socio-cognitive and few more. All these studies entailed for a

better understanding on human learning perspective to maximise learning potential by utilizing

both teachers and students responsibility when learning process takes place.

Learning does not take the same method across different subject matter. Researchers

found similar and contrasting findings in investigating learning styles. Learning styles could be

simply explained as in Fleming V-A-K learning styles models, to Filder & Silverman (1988)

Learning Style Model, to many other hybrid learning styles model, waiting to be proven which

one is the most accurate to describe human learning. The researchers believe that the process of

learning takes place differently depending on the subject matter learnt. As for example, an

indivdual learning history could possibility more engage in learning that involves more cognitive

ability rather than kinesthetic, and one who learns science could possibility like realistic

approach learning and teaching styles.

Not just learning, teachers teaching style could possibly be related as reasons for an

effective learning process to occur. Teaching styles has a lot of variety yet there is not vivid and

robust guidelines to determine whether one teaching style is superior than the other. Teaching
style yet could also develop, refined, and learnt as teachers practice over the years. This could

simply explain the reasons for even commoners observation that usually, expert teachers are

likely the ones who have gained some years in teaching experience compared to freshie teachers.

Regardless of this opinion, Mete & Bakir (2016) found out that there is no significant difference

between teaching styles preference by teachers to the years they serve in teaching. Therefore, this

statement could also be doubted. Sometimes, teachers adjust their teaching styles to suit their

students diversity. Among famous teaching styles inventory that widely used are Grasha &

Reichmanns Teaching Style Survey and Kolb Learning Styles inventory.

1.2 Statement of the problem

Effective teaching, is always thought to derive from simultaneous and reciprocal

cooperation from both teachers and students. Gardner had developed the idea of multiple

intelligences where people are being regarded as having certain domain that they are more

inclined to or as their best field. In this study, people (students) are regarded as having their best

ability in logical-mathematical domain which is then the reason they are enrolled in accounting

course.

As mentioned before, teachers may adjust their teaching styles according to the audience

they have. The audience, referred to as students in this study, come from various background

thus various learning styles and strategies they prefer. Many researches had studied on students

learning styles in various subjects (Shuib & Azizan, 2015; Lee & Kim, 2014; Arikpo & Grace,

2015; Krisnan, 2016). The researches mentioned however were just few examples of too many

researches which were done using different types of learning styles inventory. As for example,

Felder & Solomon (2006) in discussing Felder-Silverman Learning Styles model mentioned that
students could prefer types of information they receive in different dimension, namely; sensing

and intuitive. Students who prefer information to receive in sensing dimension are likely to like

practical and hand-on activity meanwhile students who prefer intuitive input are likely to favour

task given in details. Based on the discussion provided, it could be assumed that teachers, once

are acquainted to their students types of learning styles and preference, would as well adapted or

adjusted their teaching styles to meet the students needs.

Regardless of just perceptual teaching styles teachers may adapt, there are variety of

other ways teachers may adapt as for example, teaching styles in favor to cater student-centred

learning or teacher-centred learning. In teacher-centred learning specifically in accounting

subject, teacher leads the class providing all materials and directing every lesson and

reinforcement exercise resulting to very traditional atmosphere classroom. On the other hand,

for student centred learning, teacher may act more as facilitator thus encouraging students for

their classroom-discovery and applying theoretical lesson in accounting right away to practical

application rather than just normal reinforcement exercise and teacher talk lessons.

Based on this situation, the researchers would like to investigate students preference for

their teachers teaching style; whether it is teacher-centred (traditional) or student-centred

(hands-on) in accounting subjects and hence, their preference to teachers teaching style with their

performance in accounting subject.

1.3 Purposes of the study

Many previous literature sought by us presented data on either teaching styles preferences

examined among teachers or learning styles favored by students. In fact many previous
researches as well laid out information on these two concepts in the lens of quantitative research

which means preference of teaching styles and students were determined through structured

items that was questionnaire survey which developed by trusted and accredited researchers. Not

many studies we found research on the lens of qualitative researchers.

Notwithstanding with the limitation, we carried out this research to investigate students

preference on teaching styles adopted by their teachers. Therefore, this study has the purpose to

investigate if there is diversity in students preference towards the teaching styles practised by

their teachers specifically in accounting subject in the lens of qualitative researcher. Based on the

findings that would then soon revealed, the researchers also had the purpose to investigate if

there is connection between students preference on teacher teaching style and their performance

in accounting subject.

1.4 Research questions

RQ 1: What is the students preference of teachers teaching style in accounting subject?

RQ 2: Is there any relationship between perceived teachers teaching style in accounting subject

and performance in accounting subject

1.5 Significance of the study

This study is seen to be giving new insights or validating some opinions on teaching

practices among teachers teaching accounting subject. Nevertheless, this study could also be

helpful for policy makers, text-book, or subject module developers to reorganize, reconstruct,
improvise, or notwithstanding all these, to reinforce module and suggestions of teaching

pedagogy in accounting subject.

1.6 Definition of terms

Traditional teaching style

Traditional teaching style in this study refers to teacher talk teaching style where lesson in

classroom is as teacher-centred classroom.

Hands-on teaching style

Hands-on teaching style in this study refers to teaching style that is as student-centred learning

where students are encourage to engage in learning through practical application

 Chapter 2

Literature Review

2.1 Teaching Styles

In many studies, when it comes to discovering on teachers preference on their learning

style, Grasha & Reichmanns Teaching Style Model (Grasha, 2002) was used as guidance to

determined teachers tendency. In this Grasha & Reichmanns Teaching Style Model, teachers

teaching style are described as employing high, moderate, or low level of certain types of

teaching styles. Teachers are grouped as those who prefer formal authority; facilitator, expert,

personal model, and delegator teaching styles. As for those who prefer formal authority, they

usually focus on the way to carry out task properly. On the other hand, teachers who favor

facilitator teaching styles usually try to enhance student-teacher interaction hence encouraging

students to become independent in their learning. Teachers who prefer expert teaching styles on

the other hand focus on getting information or transferring information across from them to

students to prepare students for assessments, meanwhile teachers who inclined to personal model

teaching styles encourage students to follow their guidance. Last but not least, for delegator

teachers, they prefer to provide guidelines to lead students to achieve self-autonomous learning.

Mete & Barkir (2016) studies teachers teaching style preference using this model on science

teacher. It was found out that most of the respondents displayed preference to the combination of

as facilitator, personal model, and expert, as well as representative, facilitator, and expert.
However, it was found out that teaching styles preferred was not significant by gender or

professional seniority. Earlier study by Phng, Ming, & Nambiar (2015) based on a mini study of

qualitative study found out that teacher in their study had displayed moderate preference for the

facilitator, formal authority, expert, & delegator teaching styles and had little incline to personal

model. It was also noted that teachers teaching style have sometimes positive impact on students

which meant that not all the time the teaching style brought positive effect to the students.

Regardless of this kind of teaching styles, this study is also looking on other means of

teaching styles as we mentioned in the previous part; traditional and hands-on teaching style

which teacher might likely to adapt. In some studies, traditional teaching style is discussed

together with ICT integrated teaching style (Norngainy Mohd Tawil et al., 2013, Krisnan, 2016).

In Norngainy et al. (2013) on students preference between traditional teaching style or e-

learning, it was found out that students preferred to choose to study in traditional method rather

than being integrated with ICT. Krisnan (2016) on learning mathematics also found out that

students prefer face-to-face learning rather than ICT integrated or hybrid of face-to-face- and

ICT integrated. Taplin, Kerr, & Brown (2016) on accounting students also found out the same

matter where students prefer face-to-face meeting rather than web-based teaching.

With regards to the question whether students prefer teacher-centred teaching styles of

student-centred teaching styles, Taplin et al. (2016) again found out that students to prefer

teacher-centred activities rather than students-centred activities in accounting subjects.

2.2 Learning Styles

 The concept of learning styles was first introduced by Rita Dunn in 1960. Years later,

many researches on learning styles had been developed by other scholars such as Kolb, Fleming,

Grasha & Reichmann, and so on. However, in our opinion, the most common and popular

learning styles is usually referred to the VAK inventory as this inventory only mentioned on the

focus of visual, audio, and kinesthetic role in learning. This is popular probably due to the ease to

understand the terms used even among commoners who do not study pedagogical theory.

Keefe (1979) mentioned that learning styles serve as relatively stable indicators of how

learners perceive, interact with, and respond to learning environment. According to Kolb et al.

(2001), learning styles are influenced by personality types, educational specialization, career

choice, and current job, and task. All these factors are in respond as the result of learning

environment which a learner perceives thus influence their preference of learning styles.

This study does not focus on learning styles, therefore, there will be brief literature

review done on learning styles for it is sufficient for the readers to understand the concept of

learning styles and the evolution to measure learning styles over the decade. As mentioned,

among the pioneers in learning styles would be Rita Dunn. Rita Dunn and Dr. Kenneth Dunn re-

developed the learning styles inventory based on their original version in 1978 which later

together with Dr. Gary E. Price, they developed a new learning styles inventory in 1989. The

inventory consisted of 21 elements or components which are then divided into five;

environmental-noise level, lighting, temperature, and furniture/seating design; emotionality-

motivation, responsibility, persistence, and need for structure; sociological - learning groups,

presences of authority figures, varied working patterns, and adult motivation.

Meanwhile, Neil Flemming introduced the VAK model that indicated V for visual, A for

audio, and K for kinesthetic. This model is widely used due to the ease to decode its findings.
 Felder & Silverman learning styles model on the other hand described a more extensive

learning style preferences that was discussed with reference to four dimensions;

sensing/intuitive, visual/verbal, active/reflective, and sequential/global. As for the

sensing/intuitive dimension, it refers to the types of information that students prefer to receive;

visual/verbal refers to the sensory channel students inclined more to take information;

active/reflective refers to how students process the information they received, and lastly

sequential/global refers to students progress towards understanding a lesson taught. Based on this

learning styles inventory, Mimi Mohaffyza et al. (2013) found out that learners who were noted

as active learners learn best by working with the learning materials and attempting to practise

lesson meanwhile reflective learners prefer to give a thought on their learning materials then

followed by their reflection on what to attempt. In addition to this, however in terms of language

learning, it was found out by Munir Shuih & Siti Norbaya Azizan (2015) that students were

inclined to both sensing/intuitive dimension although few male students were found to favor

more to intuitive rather than sensing dimension.

In terms of preference of learning styles in accounting subject, Montano et al. (2010) who

studied on preference of learning strategy and styles among Greek, Spain, and UK students

found out that students in Greek and Spain to adapt more deep approach learning strategy and are

more intrinsically motivated in accounting subject. Meanwhile, there was no difference found in

deep approach learning strategy scores between gender among Spanish students. OLeary &

Stewart (2013) found out that students inclined to opt passive learning styles in learning

accounting ethics. In later studies by Cameron et al. (2015), it was still found that accounting

students to prefer passive learning styles. In addition to this, they also found that matching

learning styles to teachers teaching style, educational usefulness in accounting was found high.
2.3 Theoretical framework of the study

This study is guided by the theory of multiple intelligences proposed by Howard Gardner

(1983). As the theory proposed, intelligence may comprised of eight domains namely; spatial,

bodily-kinesthetic, musical, linguistic, logical-mathematical, intrapersonal, interpersonal, and

naturalistic. Based on this, it is believed that for learning to occur effectively, students preference

or inclination towards any of these domains should play a role. Despite just that, the preference

thus then influence students learning styles which should be regarded by teachers when

executing lesson. Thus, teachers could possibly take into account the differences students might

possess and adapt suitable teaching style to accommodate students needs.

3. Chapter 3

1. Research Design

2. Population of the study

3. Sampling Method

4. Instrument

5. Procedure

6. Data Analysis

7. Summary

3. Chapter 4

3. Chapter 5

1. Discussion on research question 1

2. Discussion on research question 2

 3. Implications and Suggestions for Educational Practice

4. Recommendations for future research

References