The Experiential Learning Model of Kolb, Rubin and McIntyre (1984) and the Learning Style Inventory (LSI) developed by Kolb is discussed in relation to accountants. The theory and the Inventory are examined, and various criticisms of the LSI are presented. Research using the LSI to identify the preferred learning styles of accountants and accounting students is discussed, and compared with the author′s own research in one of the “Big Eight” firms. The difficulties in applying Kolb′s work are outlined, and some suggestions made about the usefulness for accounting educators of learning style theory in the design and presentation of continuing education courses.
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