The Interaction between Accounting Students- Preference, Teaching Methodology and Performance

This paper examined the influence of matching students- learning preferences with the teaching methodology adopted, on their academic performance in an accounting course in two types of learning environment in one university in Lebanon: classes with PowerPoint (PPT) vs. conventional classes. Learning preferences were either for PPT or for Conventional methodology. A statistically significant increase in academic achievement is found in the conventionally instructed group as compared to the group taught with PPT. This low effectiveness of PPT might be attributed to the learning preferences of Lebanese students. In the PPT group, better academic performance was found among students with learning/teaching match as compared with students with learning/teaching mismatch. Since the majority of students display a preference for the conventional methodology, the result might suggest that Lebanese students- performance is not optimized by PPT in the accounting classrooms, not because of PPT itself, but because it is not matching the Lebanese students- learning preferences in such a quantitative course.