Dissatisfaction with professional accountant training: the role of learning styles
ISSN: 0114-0582
Article publication date: 10 September 2024
Issue publication date: 11 October 2024
Abstract
Purpose
Prior research finds that early-career professional accountants (early PAs) are generally dissatisfied with the learning and training opportunities offered during their early employment years, which impacts their career progression. This paper aims to examine whether different learning styles between these early PAs and their qualified accounting employers and trainers diverge.
Design/methodology/approach
Using Kolb’s learning styles inventory and interviews, this study explores the learning styles of early PAs and their employers, examining changes in these learning styles over time.
Findings
This research shows the necessity for different learning styles to be integrated into early PA training and learning, as research participants’ learning styles tend to prefer active experimentation requiring practical examples and self-learning opportunities. In contrast, their senior, qualified accounting employers prefer conceptualisation-based learning styles. As early PAs’ career progression requires them to succeed in employer-supported training, some early PAs change their learning style preferences to progress, whereas others with incompatible learning styles either moved to different employers or reassessed their choice of profession.
Practical implications
To reduce career dissatisfaction, develop and retain competent accountants, early PAs must be supported to learn effectively. By reducing early PAs’ dissatisfaction early PA educators and employers will potentially increase the attractiveness of accounting as a profession.
Originality/value
Few studies interrogate how accounting professionals utilise learning and training post-graduation nor do they examine the learning styles of workplace trainers and learners. This exploratory study uniquely analyses the learning styles of both early PAs and their employers.
Keywords
Acknowledgements
This article uses the underlying theory and data collected by Sue Malthus FCA MBS (Massey) as part of her PhD research at Victoria University of Wellington. Sue passed away in late 2019, so was unable to finish this research. Nevertheless, her dedication to understanding more about the learning journeys of accounting graduates aspiring to become Chartered Accountants in New Zealand built on her desire to improve the profession in New Zealand and internationally. Sue served Chartered Accountants Australia and New Zealand and its predecessors from 1998 to 2010: on the Admissions Board, Council and on her Regional Committee. She also held roles as Head of the Business School and Programme Leader for the Bachelor of Commerce at Nelson Marlborough Institute of Technology where she lectured in financial accounting and auditing. She is sorely missed.
Earlier versions of this article were presented at the Asia Pacific Interdisciplinary Perspectives on Accounting Conference in July 2019 and the Accounting Finance Association of Australia and New Zealand Conference in Auckland in 2018. We appreciate the feedback from the discussants and attendees.
Citation
Malthus, S., Fowler, C. and Cordery, C.J. (2024), "Dissatisfaction with professional accountant training: the role of learning styles", Pacific Accounting Review, Vol. 36 No. 3/4, pp. 490-506. https://doi.org/10.1108/PAR-06-2024-0112
Publisher
:Emerald Publishing Limited
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