Learning Styles: a Diverse Source for Teaching Representations

Objective: Identify and analyze the prevalent learning styles (EAP) among students using the comprehensive diagnostic questionnaire, which evaluates four styles: theoretical, active, pragmatic and reflective. Theoretical Framework: The theoretical framework is based on the design of teaching units proposed by (Tamayo, Ortega, & Ruiz, 2019), which are based on the students' knowledge and the Honey and Mumford model, complemented by Madrigal (2015), which establishes the prevalent styles. Method: The method consisted of the application of 93 questionnaires and the statistical analysis of the data, in Public Accounting students, specifically in the subjects of Introduction and accounting theory, Economics I and Organizational control. Results and Discussion: The results show that the theoretical and reflective styles are the most common, with an incidence of 32.3% and 16.1%, respectively. Differences are observed between semester groups, with the theoretical style being the most recurrent in Economics I (60%) and Organizational Control (71.4%). In the discussion, the implications of these findings in curricular design and the need to adapt pedagogical strategies to the predominant styles are highlighted. Research implications: The research adds value by providing a deeper understanding of the learning styles in Public Accounting students. Originality/Value: This study contributes to improving educational effectiveness and teaching work, by guiding the teaching process in accordance with the predominant learning styles.