What is it about?

Graduates seeking to become professional accountants are generally dissatisfied with the learning and training opportunities they are offered when they first start working in accountancy. This may influence them to reassess their career decision. In this article, we argue that one aspect may relate to different learning styles between graduates and their employers/mentors who are tasked with ensuring they receive adequate training and learning opportunities so that they can qualify. Our research shows that this is indeed the case as these graduates prefer quite diverse learning styles, which are typically different from their employers. We argue that different learning styles should be catered for to reduce these graduates' dissatisfaction.

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Why is it important?

We analyse how new accounting graduates learn because in order to succeed in the future, the accounting profession must capture 'bright minds' with targeted post-graduate learning towards their accountancy qualifications. If they do not, then the best individuals will become dissatisfied and could change careers.

Perspectives

This study undertaken by Sue Malthus and supported by Carolyn Fowler and me uniquely tracks learning styles across years of both the graduates and their mentors. It provides empirical evidence of the need to respond to these learners' needs.

Adjunct Professor Carolyn J Cordery
Victoria University of Wellington

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This page is a summary of: Dissatisfaction with professional accountant training: the role of learning styles, Pacific Accounting Review, September 2024, Emerald,
DOI: 10.1108/par-06-2024-0112.
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