Everyone various teaching and learning activities in the

has a distinctive way of learning varying from the preference of the learners.
Students use various learning styles to understand the lessons and perform a
good performance towards the subjects. Learning style is the cognitive,
effective and psychological behaviours of a person which are primary indicators
of how the learners see, interact with, and react to the learning environment.
The learning style varies from the preference where the students could be able
to comprehend with the subject. It means by which learners are able to study
comfortably and gain knowledge for an immediate period of time. Learning style
helps improve the performance of students. Many people and educators tend to
believe that the learning style is one of the factors in attaining success in
higher education.

           Fundamentals of Accountancy,
Business and Management 1 covers a discussion of the basic accounting
principles and guidelines that govern financial reporting 1. It is one of the
specialized subjects that complete the components of the curriculum in the 11th
grade released by Department of Education (DepEd) specific for Accountancy,
Business and Management strand in senior high school nationwide. More so, it is
considered as one of the difficult subjects which require different learning
styles of students.     

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An individual has a
distinct way of learning from other learners. For a case, some may prefer to
achieve high grades by looking at objects and different representations but
others may not consider this way and prefer to learn through actual engaging or
doing a particular task. The
study of Ozbas 2 presents
that learning styles help students to do the required learning action in terms
of speaking, listening, writing, memorization and others. Many have said that learning
approaches help students to process and interpret information on their own.
More so, Buri
3 suggests that awareness of learning styles may be useful for both students
and teachers. Knowing their own learning styles can help students to improve
their engagement with various teaching and learning activities in the
curriculum, and can promote the individual’s professional life-long learning. Learning
styles as a way of functioning that affect the causes brought by behavior for
learning. Learning style is both a characteristic which shows how student learn
with preferred way of learning, and as an instructional strategy for teachers.
it is also defined as a factor for a good academic performance of a student 4.

people and educators tend to believe that the learning style is one of the
factors in attaining success in higher education.
theory on how learning styles vary to an individual is the VARK theory of Neil
Fleming which serves as the foundation of this research paper. Different
researches give various definitions to learning approaches. According to Boneva
and Mihova 5, learning
style is one’s personal preferred way of taking in lessons and dealing with
experiences and is relevant with processing of information. Students get their
preferred way of learning based on their past experiences. Similar to that, the
study of Cherry 6 explains
that Neil Fleming’s VARK
learning model is one of the most
known representations in identifying the learning approach of an individual. Fleming
7 states in his study the developed VARK learning model that every individual
has his own learning style which makes him understand things and ideas of a
particular subject. VARK provides a helpful way on how the teachers and
educators give the right learning to the learners. The analysis of John et al.
8 with regards to the preferred learning styles coming from the gathered
sample of Business Administration students from various schools in Pakistan is
acknowledged as useful because it indicates the effects of the preferred
learning methods to the academic performance of students. In addition to that,
there are different studies which provide relevant interpretations to the four
components of the learning model. The four learning approaches have been defined
in many studies by different researchers.

use visual learning style in which they prefer looking at teachers face
intently, at displays, at books, and at other representations. In the work of
Bandler & Grinder 9, visual learners often recognize words by sight and
use lights as tools to learn and remember. To support this, another study states that those who tend to think when seeing
pictures are the visual learners. When they are reading a text from the book,
the students usually picture out in their mind what the text is trying to convey
5. By that, learners are able to understand lessons. Also, they understand
the concepts thoroughly if they look at visual representations like maps,
diagrams and pictures. The work of Kouyoumdjian 10
indicates that students easily remember and retain information through the
utilization of visual indicators.

learners, however, prefer the aural learning style. In addition to that, this style
involves the sense of hearing. Individuals who prefer this style show that they
are able to learn more through oral communication such as the discussion inside
the classroom, presentations, and tutorials 7. Auditory learners are those who learn best in the form
of hearing information. They may have problems in learning the lessons when
they read texts or analyze illustrations. But if they listen to something that
relates to the topic, they will be able to clearly understand it. Researchers
explain that aural learners tend to be very talkative and think aloud 5.

Another classification of approach is the read/write
learning style. Read/write style is the information that
is to be read or written. Since students are exposed to this kind of approach,
they are used in making it as their preferred way of learning. Studies have
shown that people under this learning style are fond of using words such as
creating quotes, inspirational thoughts, and the likes 7. In another similar
study of Bhagat et. al 11 presents that the read/write learning style is
characterized as a deep approach learning strategy because it assists students
to learn within their own learning preferences. This result of this study
showed that learners under this approach tend to acquire higher academic
achievements during assessments.

to other styles, kinesthetic learning approach has given definitions and
interpretations in various researches. Kinesthetic is the “perceptual
preference related to the use of experience and practice (simulated or real)”
which is mostly referred to as “learning by doing”. It includes senses such as smell,
sight, touch, and taste, to be able to perform a particular thing or task.
Performing a role play in the classroom, dancing and actively participating in
the class are examples of engaging in bodily activities. Incorporating several
activities may help it easier for the students to become focused in lessons 7.
The study of Lowe 12 identifies that conducting hands-on exercises is vital
in the academic performance of a learner. This will help students to actually
know how the concepts and procedures work in a real life situation. For an
instance, assignments that require the application of a particular topic will contribute
to a more focused learning. Kinesthetic
learners are students who usually do not like reading and gets bored when they
sit or stand by for a long time. Students involved with this learning style easily remember lessons when
they personally engaged in the process. Students learn things better through
engaging and involving in various activities that are relevant to the topic
being discussed by the instructor 5. Likewise, older students
are more comfortable in learning from videos and presentations visualized by
their instructors through projectors. On the other hand, younger students tend
to prefer interactive class discussions with the lecturer. Although younger
students reasoned that listening and watching videos are good, exchanging thoughts
and learnings, however, with the professor is more important 13. An example
of kinesthetic learning is shown in the study of Amosa et. al 14 which explains
that a field trip is an activity that allows students to have a direct
experience of a real life setting. It is important for the learning process of
the students, for it gives the opportunity to personally see, observe and
experience things that are related to a specific subject which are unavailable
inside the school premises. One of its advantages is that the students are able
to interact through exchanging ideas, views, and comments with the teacher
which will give a better understanding of the subject towards creating a productive
way of learning things.

relatively presented researches about the learning styles of learners have left
room for further study. Researches showed that learning approaches vary from an
individual preferred way of learning. The study of Ferriman 15 states that learning
styles vary depending on the learners. The research shows that students can
create multiple combinations of learning style according to the topic and the
preference of students in absorbing lessons. This also includes time which
means that learning styles, sometimes, differ as time passes by and as the
world continually evolves. An example of a study
similar to this paper examines the relationship between the preferred learning
styles and academic performance of 1472 students in principles of economic
courses. The questionnaire of the research is based on VARK (Visual, Aural,
Read-write and Kinesthetic) learning style. Researchers used data that came
from students surveys based on version 7.1 of the VARK questionnaire developed
by Fleming and Mills. The result of the survey shows that students taking this
course preferred the kinesthetic learning style. The result proves that it is
the most significant learning style in studying the course and attaining good
grades (Leung et al., 2014). Another relevant study of Vishrutha et. al 16
assesses the preferred learning styles of 175 students at Srinivas Institute of
Medical Science using the four different sensory modalities (VARK model). The
study reveals that each student has one or more learning approach where 55.45%
of the respondents shows to be bimodal, trimodal and quadmodal.  On the other hand, the remaining 44.55%
prefers information to be presented in single method wherein results show 69%
of students prefer Aural, 17%, 9% and 5% preferences for Read/Write,
Kinaesthetic and Visual methods of learning respectively. This led the
researchers to conclude that multi-modal method is the best system to be
utilized in order to learn and remember information better.