Learning Styles and Perceived Usefulness of Online Tools for Accounting Principles Courses

The learning styles of students and the usefulness of various learning tools are analyzed to determine whether accounting principles courses should be designed to match students learning styles. These results are compared with instructors perceptions to identify differences. Regression analysis and correlations were used to answer the research questions. Results of this study indicate that learning styles of students do not play a significant role in selecting the learning tools. In fact, it is the hard copy textbook that students select as a learning tool in the accounting principles courses, regardless of their learning styles. Results of this study also indicate that students perceptions of the usefulness of the learning tools are different from instructors’ perceptions, suggesting that students use the learning tools more than required by instructors. Results also indicate that demographic variables might be better indicators of the perceived usefulness of the learning tools available to students. We conclude that the most important goal for instructor is to encourage the students to use the tools available and to keep students involved in their learning.