In Partial fulfillment of the requirements

Income Taxation – ACC 311 (4792)

A Research Paper

Prepared for

Prof. Dominic Naya II

College of Accounting Education

University of Mindanao

By:

Loell Jay B. Cruda

October 1, 2022
INTRODUCTION

Background of the Study

Learning style defines to the understanding that every student learns differently.

Technically, an individual’s learning style refers to the preferred way in which the

student consistently perceive, absorbs, comprehends, and retains information. Also,

learning style influences the way you interpret the information and solve problems.

Thus, it is not only desirable but also required for educators to recognize that students

have different learning styles and that they should tailor instructions to the characteristic

ways in which the students’ prefer to learn (Collins, 2004).

In North Carolina, according to Richard M. Felder (1988) of the Department of

Chemical Engineering at North Carolina State University states, “Students have

different learning styles, characteristics, strengths and preferences in the ways they

take in and process information. Some students tend to focus on facts, data, and

algorithms; others are more comfortable with theories and mathematical models. Some

respond strongly to visual forms of information, like pictures, diagrams, and schematics;

others get more from verbal forms written and spoken explanations. Some prefer to

learn actively and interactively; others function more introspectively and individually.

In Cordillera, Philippines students learn in various ways, it is claimed that

individuals learn better when they are learning in different ways and that they have

different learning styles that work best for them (Cuaresma, 2008). Dunn and Griggs

(1998) said that findings of studies revealed that students learn more and like learning

better when they are taught through their identified learning styles. Bogod (2008)

identified the benefits of understanding the learning styles of students . Recognizing

students learning styles not only profits the students but the teachers as well. It is

believed that it can help the teachers in developing an educational program that offers

the most effective activities for the students.

In Digos City, interest on understanding the learning styles of learners has

gained interest among educators and researchers for the past decades. Moreover,

learning styles as mediating variables also have a positive relationship with students’

performance. These studies proved the importance of learning styles which are crucial

for students’ decision (Pashler, 2009).

Recent research indicates that students' learning styles and approaches to study

may have a significant bearing on their decision in retaining to the program. Some

studies had suggested that becoming aware of their learning style helps students learn,

as students perceive that the intervention was useful in improving their learning

(Azlinda, 2006). We, the current researcher will give analysis regarding the learning

preferences and its significant bearing in retaining to the program. Specifically, we will

be conducting the study in the University of Mindanao – College of Accounting

Department for the reason that there is no previous research conducted at the said

school.
Statement of the Problem

This study will be conducted to determine the Learning Preference of accounting

students affecting their decision in retaining to the program. Specifically, it sought to

answer the following questions.

1. What is the level of preferred learning style of accounting students for retention

in the program in terms of;

1.1 Visual

1.2 Auditory

1.3 Tactile

1.4 Kinaesthetic

1.5 Group

1.6 Individual

2. What is the significant of students' learning styles on their decision in retaining to

the program?
Review of Related Literature

Readings and other pertinent information are presented in this section. This is to

establish a clear framework of the concepts and principles of the variables under the

research study.

Learning Style.

According to MacKeracher, (2004) Learning style is sometimes defined as the

characteristics cognitive, affective, social, and physiological behaviours that serve as

relatively stable indicators of how learners perceive, interact with, and respond to the

learning environment. Learning styles refer to the variations in your ability to accumulate

as well as assimilate information. Basically, learning style is the method that best allows

you to gather and use knowledge in a specific manner. Most experts agree that there

are three basic learning styles. Each individual may possess a single style or could

possess a combination of different learning styles. In most cases, the characteristics of

a learning style can even be observed at a relatively young age.

Stewart and Felicetti (1992) elucidated learning styles as those educational

conditions under which a student is most likely to learn. As such, learning styles are not

really concerned with "what" learners learn, but rather "how" they prefer to learn

(Rosalind, 2001).

Visual. Bogod (2008), states that Visual learners think in pictures and learn best

in visual. They also take descriptive notes over the material being presented. Visual
learners images. They depend on the instructor’s or facilitator’s non-verbal cues such as

body language to help with understanding. Sometimes, visual learners favour sitting in

the front of the classroom remember best what they see: pictures, diagrams, flow

charts, time lines, films, demonstrations. If something is simply said to them they will

probably forget it.

Auditory. Auditory learners are very good listeners. They tend to absorb

information in a more efficient manner through sounds, music, discussions, teachings,

etc. These individuals will be more likely to record lectures so that they can replay them

at a later time for study purposes. Auditory learners appreciate books on tape and may

find that reading aloud will help them to retain information. Rather than written reports,

auditory learners tend to do better on oral presentations and reports. These individuals

gain knowledge from reading out loud in the classroom and may not have a full

understanding of information that is written. Auditory learners remember much of what

they hear and more of what they hear and then say. They get a lot out of discussion,

prefer verbal explanation to visual demonstration, and learn effectively by explaining

things to others.

Kinaesthetic and Tactile. Kinaesthetic learners are tactile learners. This means

that they learn best through moving, doing, acting out and touching. Projects that are

hands-on in nature are best for kinaesthetic learners. The kinaesthetic learning style

refers to the ability to absorb information best by experiencing, touching, doing, moving

and being active in some manner. Persons who fall into this category prefer situations

which are hands-on and which provide them with the opportunity to assemble parts and

take part in a physical activity.

 Group/Active Learners. They like to do things alone because they need time to

think about their task before doing it are social-oriented and have tendency towards

trying things out and doing active things such as discussing, applying and explaining to

others. Active learners do not learn much in situations that require them to be passive

(such as most lectures). The active learner also has much in common with the

kinaesthetic learner of the modality and neurolinguistic programming literature (Felder

and Soloman, 2006).

Individual/Reflective Learners. Active learners work well in groups are

impersonal oriented who learn alone by thinking things through. They would prefer

thinking about something first before applying any action. Felder and Soloman (2006),

reflective learners do not learn much in situations that provide no opportunity to think

about the information being presented (such as most lectures). These kinds of learners

are those who can do more work when they work alone. They learn best when they

study alone. They think that it is fun to learn with classmates, but is hard to study with

them. Some characteristics of introverts are that they are  energized by the inner  world 

(what  they are  thinking), prefer individual or one-on-one  games and activities, they are

exhausted after working in a  large group;  tend  to keep silent and listen in a group;

want to understand  something well before they try it.

Retention in the Program.

Students’ awareness of their own learning preferences will allow them to

determine their capabilities in obtaining information and meeting the specific

requirements of the tasks given by teachers (Mkonto, 2015). By this, the teachers will

be able to adjust their teaching techniques in accordance to the learning preferences of

their students and to have a balanced teaching strategy.

On the other hand, according to Cetin and Erel (2018), the result of finding the

learning preferences of students depend on the programs they take. In a study in Iran, it

was found that the students receiving education at the faculty of health sciences prefer

the “Kinesthetic” style, where in fact, the courses at the faculty of health sciences are

practical and require clinical experience.

In the study of Wilson (2011) about students’ learning style preferences and

teachers’ instructional strategies, their data demonstrated students’ learning style

preferences were not all equally compatible with their teachers’ instructional

accommodations. Therefore, there are tendencies that a student fails because of the

mismatch of their learning preference to their teachers’ teaching techniques.

Proposed Study

The researches sought to identify the preferred learning preferences of the

accounting students in University of Mindanao for retention to their program. Through

this study, other accounting students, specifically 1 st year accounting students, will be

able to acquire some of these learning preferences in order for them to pass and be

retained by their chosen program.

A. Data to Be Collected
 The data to be collected is from 3rd – 4th year students under the College of

Accounting Education Department who are currently enrolled in Bachelor of Science in

Accountancy. A quantitative research study will be conducted using a sample random

technique. Simple random sampling is the basic sampling technique where we selected

a sample from a large population of the students of the university. A quantitative

research analysis will be conducted to analyze the result.

B. Method of Data Collection and Instruments to be Used

In this research entitled “Learning Preference of Accounting Students in

University of Mindanao For Retention in the Program”, the major tool that will be used in

the data collection process will be the survey questionnaire. From a standardized

questionnaire titled “Perceptual Learning Style Preferences Questionnaire (PLSPQ)” the

researchers adapted the questionnaire that will be used to identify and acquire the

information from the participants. Scales will be used to determine the major, minor,

negligible learning style preference according to the PLSPQ scale. The survey

questionnaire was adapted from the study of Reid (1987) concerning to the Learning

Styles and Strategies in Adult Immigrant ESL students.

C. Procedure

The acquisition of the required data will undergo to various procedures that

would require the researchers to ask permission from the dean of the College of

Accounting Education. The researchers know that in the process they will embrace

difficulties and virtue in terms of money, time, and effort. The researchers will ask

permission from the dean of the students that will participate in this study. After the
approval, the researchers will then approach the participants. The questionnaires will be

distributed afterwards, and then the survey will begin. Lastly, the researchers will

retrieve, tally, collect, analyse and interpret the questionnaires confidentially and

accordingly.

D. Methods of Analysis

The responses to the corresponding items on the questionnaire will be recorded

and tallied appropriately. The following are the statistical tools that will be utilize:

Mean. This statistical tool will be used to determine the learning preference of the

students.

T-test. This will be used to measure if there is a significant difference in between

learning preferences of the students and their retention in the program

Significance of the Study

The findings of this study will rebound to the benefit of society considering that

the learning preferences play a crucial role for accounting students’ decision for

retention in their program.

This study will benefit the school administrators to improve the curriculum in

dealing with learning preferences of students.

The paper will help the teachers to improve their teaching strategies and know

the students’ strengths and weaknesses.

 The study is advantageous to the students this will help them know their own

learning style preferences and its effectiveness regarding the chosen course and for

them to be able to retain in the program.

And, this study will aid other Researchers, this will inform them on related

information about the students learning preferences that could be a help in their study.
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