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The purpose of this study is to assess the benefits derived from the application of mobile devices as part of the students’ online learning experience and the extent to which the perceived benefits are linked to student learning styles.

A small group of students enrolled in an exclusively online graduate accounting program were issued with iPods as part of their learning materials. Two data collection instruments were issued: a questionnaire to elicit students’ opinions on the usefulness of the iPod as a tool for learning; and a questionnaire to establish their learning styles (using a VARK^© questionnaire).

The findings indicate that the primary advantage of iPods lies in its portability, which, in turn, facilitated efficient and effective use of time and study planning. The portability attached to iPods allowed students to take advantage of what otherwise have been down‐time, such as commuting. Students with a preference for visual learning rated the iPod as being important to their learning.

The generalizability of the findings is limited due to the low sample size (23) that constrains the robustness of the results.

The exploratory nature of this study provides preliminary evidence on the perceived usefulness of handheld devices as a learning tool.