The application of Kolb's Experiential Learning Theory in a first semester college accounting course.

摘要

Accounting educational and professional organizations are seeking more effective means by which to educate and train accounting students. The Experiential Learning Theory (ELT) by David Kolb may be one means by which to accomplish this goal. Practitioners and researchers in a number of fields encompassing both educational and professional have confirmed the validity of the ELT. However, an extensive search has revealed that no studies have provided empirical evidence of adapting the theory to a full semester college classroom.;This study is the first to provide such evidence. The ELT provides a framework that has significant pedagogical implications for accounting education. Kolb states that the learning process is a four-stage cycle that includes concrete experience, reflective observation, abstract conceptualization, and active experimentation. Kolb stresses that learning can be deficient if all four stages are not present in the learning process.;A control group has been taught in a normal lecture type environment. A treatment group has been taught based upon instructional strategies designed to insure that the four learning phases are experienced. The results show the application to be highly effective and could have a significant impact on course development.