Republic of the Philippines City of Olongapo

GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

Accounting Students’ Preferences Towards Learning Strategies at Gordon College

&

Activating the Decision-Making Skills of Accountancy Students at Gordon College

Through a Workshop on Learning Styles

Concept Paper

Members:
Amlog, John Rico
Cac, Beverly
Edquiban, Lenar Dean
Ramos, Chaireen
Vinarao, Anthony

BSA 3A A.Y. 2023-2024

 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

Accounting Students’ Preferences Towards Learning Strategies at Gordon College

Statement of the Problem

The population of BSA students at Gordon College has declined throughout the academic year. It can
be proven by how many learners shifted to another course for failing to reach the required grade threshold
for the subject. Such display poses a challenge to the competence of future accountants who rely heavily
on the education process that they undertake.
Moreover, researchers have been fascinated to seek learning styles that would motivate students in
better academic performance. Prior research suggests that students prefer learning strategies that promote
a deeper understanding of accounting courses (Foong, S.-Y. and Khoo, C.-H., 2015). The study was
limited to the University of Malaysia Terengganu (UMT) accounting students. Thus, the researchers seek
to increase the sample size of the research by conducting it amongst BSA students of Gordon College.
The researchers aim to provide an opportunity for the students to select their preferred learning style to
motivate them to study and achieve satisfying grades. The study will also develop their studying habits
and time-management skills, not depending heavily on the lecturers.

Literature Review
Learning Preferences
Several studies have concluded that students’ learning style preferences have an impact on their
learning strategies. Learning style preferences of students are proven in some studies to have a direct
effect on the strategies utilized by instructors like the Student-centered learning strategy. However, this
has also not been much studied in the field of accounting.
Magulod (2018) defined learning style as the way how students learn and process information in their
ways and it is also one of the crucial steps to undertake to ensure quality and optimal learning experiences
among university students to consider their different learning styles and preferences. Alavi and
Toozandehjani (2017) concluded that having a background of the learning styles of students can enhance
their learning and at the same time help students strengthen self-actualization. The study of Mkonto
(2015) concluded that success in higher education hinges on how well learning styles and teaching styles
match up. When students understand their own learning preferences, they can enhance their abilities to
choose the most effective styles for different tasks. Instructors must recognize the diverse learning styles
among their students and adjust their teaching methods accordingly. Encouraging students to engage with
less frequently used learning styles can also be beneficial.
Learning Strategies
Learning strategies encompass the various approaches and techniques learners employ to comprehend
and internalize information. These approaches can manifest in different forms, such as annotating crucial
points in a text, condensing key ideas from a lecture, or articulating newly acquired knowledge in one's
own words. In defining learning strategy, Pei-Xin (2016) highlights it as an external skill consciously
utilized by students to enhance their learning process. While students adopt various strategies to aid their
studying, they tend to rely on a limited number of preferred approaches. According to Pei-Xin, using the
same strategy for all subjects is ineffective, as learning strategies encompass diverse approaches.
Additionally, the specific subject a student is tackling influences their choice of learning strategy.
 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

However, it is worth noting that students may choose strategies based on their learning preferences,
suggesting that these preferences can influence the selection of learning strategies.
Approach to Learning Model: Surface Approach & Deep Approach
When it comes to learning strategies, they can be divided into two main types: surface level and deep
level (Kadioglu & Kondacki, 2014). The surface approach involves students focusing on completing tasks
mainly to avoid external consequences, often trying to achieve goals with minimal effort (A. K. M. Chan,
M. G. Botelho, and O. L. T. Lam, 2021). However, in this approach, they tend to overlook the
connections between different ideas and the real-world implications of what they're learning. On the other
hand, the deep approach to learning is about students going beyond the surface and diving into the
material. They actively seek to understand how different concepts are connected and analyze the
information critically (Kadioglu & Kondacki, 2014). Instead of just memorizing facts, they strive to grasp
the underlying principles and meanings behind the content they're studying.
Accounting Education
Accountancy education in today's changing environment demands students to acquire the relevant
skills necessary for obtaining professional licenses (Duff Hancock & Marriott, 2020, Ofoegbu et al.,
2018, Wolcott & Sargent, 2021). Instructors in the accounting curriculum must create learning
environments that encourage students to explore various strategies, fostering critical thinking, deeper
comprehension, problem analysis, and real-world application (Engel, 2014). However, lecturers may not
fully understand how students approach learning, perceive the learning process, or choose study methods.
Furthermore, the Pathways report suggests that enhancing students' learning strategies can improve the
quality of foundational accounting courses (Engel, 2014). Yet, historically, research on accounting
education primarily focused on teaching methods or learning outcomes, often overlooking students' actual
learning processes (J. Fouche & N. Merwe, 2020). Improving the teaching of accounting students at
universities can result in better-prepared graduates for the profession.
Goal Statement
Learning preferences among undergraduate accounting students might vary considerably and are still
largely unexplored although their findings might be useful for lecturers to improve learning and teaching
strategies. The research objective of this study is to: (1) identify the preferred learning strategy among
accounting students in Gordon College and; (2) to identify the differences between the learning strategies
preferred among them with regard to gender.
The study seeks to answer the following questions:
1. Which is the preferred learning strategy among accounting students in Gordon College?
2. Is there a significant difference between the learning strategies preferred among them with
regard to gender?
The questionnaire is made up of 20 questions, which are 10-item questions (deep approach and surface
approach). Each approach has two subscales and each consists of five questions relating to motivation and
five questions referring to strategy.
Four categories are formed: deep motivation, deep strategy, surface motivation, and surface strategy.
The responses are coded as 1 = “never” to 5 = “always or almost always” and the results range from 10 to
50 points for each scale.
 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

The study will use a cross-sectional research approach to gather information about accounting
students' learning preferences. A structured questionnaire will be developed to collect quantitative data. A
purposive sample approach will be used to select undergraduate accounting students at Gordon College,
ensuring representativeness within the target population. The researchers will conduct room-to-room
visits and provide brief explanations about the questionnaires. The questionnaire will contain 20
questions, each 10 items long, and will be distributed to every participant in the classroom. Quantitative
data will be evaluated using statistical software, including descriptive statistics and inferential statistics
like correlation and regression analysis. The researchers will ensure the confidentiality of the participants’
answers.
The program at Gordon College will be divided into 12 weeks, starting with project initiation and
planning. The first two weeks will focus on project initiation and planning, including finalizing the
research proposal, developing a detailed research plan, obtaining approvals from the College of Business
and Accountancy (CBA) office, and creating an initial draft of a questionnaire. The focus will then shift
to questionnaire refining based on early feedback and revisions.
Moving on to weeks 5-6, the goal will be focused on participant recruiting and data collection,
including locating and contacting participants, distributing the questionnaire to undergraduate accounting
students, monitoring response rates, and responding promptly to any issues. Data analysis and extraction
of first findings will be done in weeks 7-8, followed by final data analysis and report preparation in weeks
9-10. The final stretch, during weeks 11-12, is tentatively scheduled for title defense preparations, which
include creating presentation slides, practicing the title defense presentation, responding to any feedback
from advisors or reviewers, and finalizing the research report and title defense materials.
Significance of the Study
This study aims to provide helpful information regarding the student’s preference for learning
strategies in their accounting subjects and its effect on their academic performance. The following will be
the beneficiaries of the study:
For the students, it is helpful that they identify their preferred learning strategies as these will help
them improve their academic performance and understanding of the subject. It can also help them to be
disciplined in their studies and take it seriously. The study can be used as a reference for the students to
develop the learning strategies that will suit them. This could be an aid for the decreasing population of
BS accountancy students at Gordon College.
For the professors, the study may encourage and help them to select and identify ways that could be
helpful for students to understand their lectures. This allows the professor to cater to the different
preferences of the students when it comes to their ways of learning and for them to provide an
environment that improves the students' understanding.
For the school, this study may provide them with information and ideas regarding the learning
strategies of students that can be used to improve the quality of education that they offer to their students.
For future researchers, the study can be used as a basis or reference for their future research that is
related to it.
 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

Activating the Decision-Making Skills of Accountancy Students at Gordon College

Through a Workshop on Learning Styles

Statement of the Problem

Accountancy students are expected to embody the characteristics of a professional with a solid
theoretical basis, strong comprehension, and practical skills (S. Panja, 2018). With this, they often adopt
various learning styles to navigate the accounting curriculum. Students at Gordon College under Bachelor
of Science and Accountancy are prepared and assisted by the instructors in building a solid foundation for
quizzes and ultimately, the licensure exam. However, students rely on their preferred learning strategies.
The traditional teaching and assessment methods, such as discussions and quizzes, may not suit all
students which leads to some students facing struggles to excel. Recognizing this, the researchers intend
to improve the competency of accountancy students and decision-making skills to better prepare them for
the industry while still at the undergraduate level.

Literature Review
Decision-Making Skills
Despite having varying definitions for this skill set, decision-making, and critical-thinking skills have
been prioritized and developed by accounting educators globally (Tsiligiris & Bowyer, 2021; Wolcott &
Sargent, 2021). Further study highlights the importance of students developing the necessary decision-
making skills to be successful in different subjects, topics, and assessments (Goosen & Steenkamp, 2023).
Students’ learning approaches, whether deep or surface, reflect the strategies they employ when engaging
in the learning environment (Bobe & Cooper, 2020; Marton & S¨ also, ˝ 1976). Deep learning is seen as
ideal, as this describes a self-motivated student who seeks to understand the principles and interlinking
ideas contained in the learning material, while a surface learning approach suggests that the student’s
primary motivation is fear of failure, leading to the student merely memorizing the material to be able to
pass assessments (Bobe & Cooper, 2020; Turner & Baskerville, 2013).
Learning Styles
Learning styles, also termed ‘information gathering’ and ‘processing and thinking methods when
learning’ influence whether learners employ a deep learning approach that is linked to the development of
their decision-making skills and their potential academic success (Çolak, 2015). Also, learning styles are
viewed as immutable wherein educators can influence the students’ non-dominant learning styles through
various learning activities (Deng et al., 2022; Sandman, 2014; Wolcott & Sargent, 2021).
Felder and Silverman Index of Learning Styles
The researchers have selected the Felder and Silverman Index of Learning Styles model as a tool that
was also utilized in a previous study (Goosen & Steenkamp, 2023). The Felder and Silverman Index of
Learning Styles is based on the idea of individuals having different ways of processing information and
learning (Saha, 2023). The model consists of four dimensions that propose two different learning styles in
each dimension. This model classifies individuals along the following dimensions such as Active –
Reflective continuum, which determines how individuals prefer to process information; Sensing –
Intuitive continuum determines how individuals prefer to perceive or take in information; Visual – Verbal
continuum determines how individuals prefer information to be presented; and lastly, Sequential – Global
 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

continuum determines how individuals prefer to organize and progress toward understanding information.
Students may identify themselves as either of the two learning styles or both, such as active or reflective
or both. The Felder and Silverman Index of Learning Styles is used because it is easy for students to
understand and classify which learning style they follow.

Goal Statement
Decision-making is one of the skills that a person must acquire in today’s fast-changing environment.
For a student to develop effective decision-making skills, they must be aware of and identify their
dominant learning style. Learning preferences are also factors affecting the method by which a student
learns effectively. This study aims to determine the dominant learning style preferences of accounting
students at Gordon College and how it affects their decision-making skills. By having a reflective self-
assessment workshop, the researchers will be able to examine the learning style preferences of the
students using the results of the survey given after the workshop. The method to be used for data
collection is by using survey questionnaires to be given to 1st- to 4th-year accounting students for the
academic year 2024-2025.
This study aims to identify the learning styles of accountancy students through a workshop and
determine their influence on the student’s decision-making skills. Specifically, this must answer the
following questions:
1. Does the workshop help in increasing the students’ self-awareness regarding their dominant
learning styles?
2. Is the workshop able to identify deficiencies and plan remedial actions regarding the
development of decision-making skills of the students?
3. Do external factors such as workshops and participant engagement influence the effectiveness
of identifying learning styles and their impact on decision-making among accountancy students?
The study will use action research methodology, as this approach is more appropriate for examining
the learning style preferences of students. Action research combines theory and practice to solve
problems, improve methods, and address concerns by working with those who experience them (Curtis,
2017). It involves a cyclical process of planning, acting, observing, and reflecting, with the aim of
bringing about change or improvement in the level of decision-making skills of accounting students. The
questionnaire was designed to gather data on the two main elements identified during the literature review
(learning style preferences and learning strategies related to the development of decision-making skills).
The project is expected to be completed in 12 weeks with the following indicated as the activity’s
durations for every section of the research project: The first two weeks will focus on project initiation and
planning, including finalizing the research proposal, developing a detailed research plan, obtaining
approvals from the College of Business and Accountancy (CBA) office, and creating an initial draft of a
questionnaire. The focus will then shift to questionnaire refining based on early feedback and revisions.
Moving on to weeks 5-6, the goal will be focused on participant recruiting and data collection,
including locating and contacting participants, distributing the questionnaire to undergraduate accounting
students, monitoring response rates, and responding promptly to any issues. Data analysis and extraction
of first findings will be done in weeks 7-8, followed by final data analysis and report preparation in weeks
9-10. The final stretch, during weeks 11-12, is tentatively scheduled for title defense preparations, which
 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

include creating presentation slides, practicing the title defense presentation, responding to any feedback
from advisors or reviewers, and finalizing the research report and title defense materials.

Significance of the Study

This study aims to activate decision-making abilities geared particularly for accounting students
through reflective self-assessment workshops based on learning styles. The following people will benefit
from the study:
For the students, it will encourage students to identify their unique learning styles, resulting in
increased self-awareness and a better knowledge of their strengths and shortcomings. The reflective self-
assessment workshop seeks to develop students' critical thinking and decision-making abilities, preparing
them for real-world accounting difficulties.
For the professors, this study provides insights into the various learning styles among accounting
students, allowing professors to modify their teaching approaches for increased engagement and
comprehension. Provides a foundation for building focused interventions and workshops to meet unique
learning requirements, resulting in more effective learning outcomes.
For the academe, the research contributes to the development of strategies that can potentially
improve academic performance and student satisfaction in accounting programs. The study supports the
implementation of a more flexible and differentiated curriculum that accommodates various learning
styles, promoting inclusivity and student success.
For future researchers, it establishes the groundwork for future study in the subject of accounting
education and learning styles, encouraging experts to investigate related issues and expand on their
results. Sets a standard for comparison studies, allowing researchers to evaluate the efficacy of similar
treatments in various educational situations.
For postgraduate accounting students, the study provides postgraduate students with critical
decision-making skills, equipping them for the difficult problems they will confront in their future
accounting employment. The program provides a forum for continued professional growth, fostering a
reflective attitude to learning, which is important in a quickly changing accounting market.
 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

Relational and Decision-making Skills Development in Gordon College Accounting Students

Statement of the Problem

The training and development of an aspiring CPA’s core competencies: knowledge, skills, and values is a
continuous journey. As a BSA student, they are expected to maintain good-quality grades through
consistent study habits and put in tremendous hard work. As professionals, they are expected to provide
high-quality performance and protect the best interests of those they perform services (Rufino, 2016).
Thus, it is essential to determine the BSA students’ perceptions of the extent to which Gordon College
should and is developing such competencies, in particular, relational and decision-making (RDM) skills.
The researchers aim to focus on these skills as findings from prior literature suggest that relational
(interpersonal) skills were found to always be in the government sector. Furthermore, a study found out
that personal skills, interpersonal/relational skills, intellectual/decision-making skills, and IT skills are
what cater to the needs of employers in an accounting career.

Literature Review

Relational and Decision-making (RDM) Skills

A similar study based in South Africa aims to investigate aspiring Chartered Accountants’ perceptions of
the extent to which universities should and are developing relational and decision-making (RDM) skills
in accounting students (Kotze and Miller, 2023).

Competency Requirements

Various studies have been conducted to determine the competency requirements of employers and the gap
between the competencies of the graduates (Chua (2016), Klii and Oussii (2013), Albu et al (2011),
Antipova (2013) particularly those engaged in the public practice (Mendoza, Ngo, and San JuanNable
(2015), Dacanay (2013) since the accreditation for CPAs in the public practice was monitored. It wasn't
until 2015 that the BOA strictly administered, supervised, and monitored certification for the other
sectors, which included academia, business and industry, and the government. However, regardless of the
sector, it is critical to obtain the necessary competencies to maintain competent and ethical services in the
practice of the profession.

New Teaching Methods

Many educators undertake new teaching methods aimed at developing professional competencies in their
students (Bennett et al., 2021; Marco-Fondevila et al., 2022). Through these innovative adaptations,
teachers can now make up for the gap in businesses’ expectations for accounting students’ skills and
knowledge (Fan and Lin, 2017).

Goal Statement
 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

The study seeks to address the question: How can the academic program better prepare BSA(GC)
students for the training program, specifically with regard to RDM skills? This question will be
subdivided into the following three sub questions:

1. To what extent do BSA(GC) students perceive their university studies developed RDM skills?
2. To what extent do BSA(GC) students perceive that RDM skills should be developed at university
(to assist them in maximizing their performance in the first year of their training contract and
beyond)?
3. Which (if any) practical experience or teaching method at university is perceived to have helped
BSA(GC) students develop RDM skills?

This study will adopt a quantitative approach. Quantitative methods are used to obtain a numeric
description of attitudes and opinions of a population by studying a sample of the population (Creswell and
Cresswell, 2018). The researchers will adopt a questionnaire that was used to gather information for this
study. This was also deemed to be the most effective approach to obtain the necessary data, given time
constraints (Rowley, 2014).

The program at Gordon College will be divided into 12 weeks, starting with project initiation and
planning. The first two weeks will focus on project initiation and planning, including finalizing the
research proposal, developing a detailed research plan, obtaining approvals from the College of Business
and Accountancy (CBA) office, and creating an initial draft of a questionnaire. The focus will then shift
to questionnaire refining based on early feedback and revisions.

Moving on to weeks 5-6, the goal will be focused on participant recruiting and data collection, including
locating and contacting participants, distributing the questionnaire to undergraduate accounting students,
monitoring response rates, and responding promptly to any issues. Data analysis and extraction of first
findings will be done in weeks 7-8, followed by final data analysis and report preparation in weeks 9-10.
The final stretch, during weeks 11-12, is tentatively scheduled for title defense preparations, which
include creating presentation slides, practicing the title defense presentation, responding to any feedback
from advisors or reviewers, and finalizing the research report and title defense materials.

Significance of the Study

This study aims to provide helpful information regarding the student’s preference for learning strategies
in their accounting subjects and its effect on their academic performance. The following will be the
beneficiaries of the study:
For the students, investigating relational and decision-making skill development will give
students practical insights, allowing them to use theoretical information in real-world situations.
Improved abilities in these areas help accounting students better prepare for the demands of their future
professional positions.
For the professors, the study's findings can help instructors refine their teaching techniques to
ensure that they meet the demands of accounting students in terms of developing relational and decision-
 Republic of the Philippines City of Olongapo
GORDON COLLEGE
Olongapo City Sports Complex, East Tapinac, Olongapo City
Tel. No. (047) 224-2089 loc. 314

making abilities. Insights obtained may lead to curriculum changes that better target the unique skill sets
necessary in the accounting profession. Professors may utilize the findings to provide students tailored
counsel and help in areas identified as critical to their academic and career success.
For the school, The research can contribute to the continuing review of the accounting program,
assisting the college in identifying its strengths and areas for development. A program that actively
promotes relational and decision-making abilities may help the college's reputation for creating well-
rounded and qualified accounting professionals.

For future researchers, the study can be used as a basis or reference for their future research that
is related to it. The research lays the groundwork for future studies that investigate the link between
specific teaching approaches, experiential learning, and the development of relational and decision-
making abilities.