COV ERS T O RY
Using A Learning Style
Approach To Achieve
Success On The CPA Exam
by Dr. Greg Filbeck, CFA, FRM
A
s a CPA candidate, you should ask yourself
two questions before beginning preparation
for the CPA exam: Which learning or
“sensory” system should I select to maximize
my comprehension and retention? And, how can I best
approach the material to match my learning style?
Most candidates probably would not be surprised
to learn of the variables, such as the number of hours
spent studying and successful participation in a CPA
review program, that are viewed as primary factors for
CPA exam success. (Brahmasrene and Whitten, 2001,
and Ashbaugh and Thompson, 1993).
While this general information is helpful, what is
the best way for YOU to be successful? Determining
the way you learn best is a primary key to successful
preparation for the CPA exam. Kaplan CPA Review
starts with a very simple assumption: every candidate
can pass the CPA exam once that person has identified
his or her preferred learning style.
Learning style research is not new. Previous research
indicates that learning is most effective when a learner is:
• Able to use life experiences to better understand
principles (Dewey, 1938).
• Actively engaged in the learning process (Lewin, 1951).
• Matched with his or her psychological learning type
(Piaget, 1971).
6 NEW ACCOUNTANT
What is Your Primary Sensory System?
Torres (1986) recognizes that people view the world
through information that is filtered through three main
sensory systems: visual, auditory, and kinesthetic. In
reality, most individuals learn best through a mixture of
these systems. Kaplan recognizes that everyone learns in
a different way and does not try to force everyone into
a “one size fits all” program. Kaplan has used learning
style research in developing a wide array of materials to
meet the unique needs of each candidate. Your ability
to identify the sensory system from which you tend to
have maximum retention can be very helpful in your
preparation efforts for the CPA exam.
Visual sense includes retaining information presented
as an image. Those operating primarily from this
system can often be heard making remarks such as, “I
can see what you’re saying” or “The idea is unclear.” Ask
yourself the following questions to determine if visual
sense may be the sensory system on which you rely:
• Do I often visualize in my mind’s eye past examples
of material I have learned?
• Do I often find myself taking notes on a mental
blackboard as someone speaks to me?
Kaplan CPA offers Faculty-Assisted Video Courses,
Lecture and Problem-Solving Videos in video CD
format, flashcards, and Internet-based solutions that
might appeal to you. For example, many visual learners
prefer to carry flashcards with them
wherever they go so that they can
look at one question after another
and then review each answer. These
same candidates may prefer to watch
a video presentation several times as
a way of gaining comprehension for
complex materials.
Auditory sense includes talking
(self talk) and hearing (active
listening) and retaining information
based on spoken words. Those
operating primarily from this system
can often be heard making remarks
such as, “I hear what you’re saying”
or “That’s music to my ears.” Ask
yourself the following questions in
order to determine if auditory sense
may be the sensory system on which
you rely:
• Do I recall what others have said
in the past through mental tape
recordings?
• Do I engage in internal
dialogue?
For this reason, many CPA
candidates prefer to be in a Kaplan
Faculty-Assisted Video Course where
a concept is presented on a screen or
board and then orally explained by a
teacher. That oral explanation simply
“makes the pieces come together” for
them. In addition, Kaplan offers
Audio Retention CDs where an
essential question is asked, a pause
of a few seconds is provided, and an
answer is explained. Over the years,
many delighted candidates have
said, “I didn’t even realize that I was
an auditory learner until I started
listening to your Audio Retention
CDs!”
Kaplan CPA Lecture and ProblemSolving Videos are a natural choice
for visual and auditory learners.
Kinesthetic sense includes the
use of touch, taste, and smell. Those
operating primarily from this system
can often be heard making remarks
such as, “I’ll get in touch with you”
or “I want a grasp of the facts.” Ask
yourself the following questions in
order to determine if kinesthetic
sense may be the sensory system on
which you rely:
• Do I have strong internal
feelings about information I
receive?
• Do I respond to hands-on
opportunities to learn?
For this type of learner, Kaplan CPA
offers Internet-based questions and
solutions that fit your learning style.
The ability to read a question and
click on a correct answer is a strong
kinesthetic learning tool used by
many successful candidates.
Kinesthetic learners will appreciate
the hands-on approach of an
interactive online learning
environment.
Hopefully, you have a better idea
of the sensory system on which you
rely most. What’s your learning
style? It is not that one style is good
and the rest are bad or that one is
superior and the rest are inferior.
The key is to come to understand
the style or styles that are most
efficient for you. Kaplan provides
study guides, true-false questions,
Faculty-Assisted Video Courses,
Internet-based programs, exam-like
problems, Audio Retention CDs,
and simulations because we want to
help you develop the program that
suits your needs.
What’s Your Learning Style?
How can you learn about your
own particular learning style? A
variety of learning style inventories
exist in order to test alternative
hypotheses of learning effectiveness,
including Kolb’s Learning Style
Inventory, Dunn’s Learning Style
Inventory, the 4MAT, and the
Myers-Briggs Type Indicator
(MBTI). Of the four, the MBTI has
been used extensively to examine
the relationship between learning
styles and performance (Campbell
and David [1990], Eggins [1979],
Geary and Rooney [1993], Keirsey
and Bates [1978], Lawrence [1984,
1994], McCaulley [1976], Myers
[1979, 1980], Myers and McCaulley
[1989], and Schroeder [1993]).
The MBTI is the most widely used
instrument in business, education,
and counselling for assessing
personality variations in mentally
healthy individuals and is commonly
used to better understand learner
performance issues. The MBTI is
based on earlier work by Carl Jung
and was developed, tested, and then
modified for over 40 years by Briggs
and Myers. The popularity of the
MBTI as a diagnostic assessment
instrument has increased dramatically
over the past 20 years with well over
two million participants in the last
year alone. Over 1,000 publications
exist concerning the MBTI. It has
been used in areas as diverse as career
NewAccountantUSA.com 7
Dimensions Measured by the Myers-Briggs Type Indicator
Preferences
for focusing
attention
Preferences
for acquiring
information
Preferences
for making
decisions
Preferences
for orientation
to the outer
world
Extraversion (E) – Individuals focus
attention on the outer world of
people and things. They draw energy
from interacting and being engaged
and so learn most effectively when
they are engaged in activity.
Sensing (S) – Individuals focus on
the concrete aspects of a situation
and value what can be seen, touched,
felt, smelled, or heard. They tend to
be practical minded, concerned with
details and facts, and have greater
acceptance of what is given.
Thinking (T) – Individuals focus on
objective decision making based on a
desire for fairness. They seek logic in
their analysis of situations to achieve
objectivity. They prefer to discover
what may be wrong in situations that
arise and are more likely to offer
critical feedback.
Judging (J) – Individuals focus on
leading a life that is organized and
orderly, seek closure, prefer control
over their lives, and plan accordingly.
Source: Filbeck and Smith (1996)
and marital counselling to uncover
work style strengths.
Four dimensions are measured by
the MBTI.
• The first dimension represents
the process by which participants
are energized to generate ideas and
gather information—extraversion
(E) versus introversion (I).
• A second dimension investigates
how participants process
information—sensing (S) versus
intuition (N).
8 NEW ACCOUNTANT
Introversion (I) – Individuals focus
attention on their inner world. They
draw energy from internal reflection
and so learn best through reflecting
and understanding the context of a
problem before being engaged.
Intuition (N) – Individuals focus on
the abstract and value relationships
not immediately recognizable to
the physical senses. They strive to
understand the “big picture” and
are interested in change and future
possibilities.
Feeling (F) – Individuals focus on
subjective decision making based on
a desire for harmony. They consider
impacts on people in their analysis.
They prefer to affirm what is right
with situations, and are more likely to
offer appreciation and sympathy.
Perceiving (P) – Individuals focus
on leading a life that is flexible and
spontaneous; they seek to keep
decisions open and prefer to adapt to
situations rather than control them.
• A third dimension assesses how
participants make decisions—
thinking (T) versus feeling (F).
• The fourth dimension
measures their orientation to the
environment—judgment (J) versus
perception (P).
Read through the following pairs
for each of the four dimensions and
determine which you feel is most
like you. Once again, be as honest as
you can; there are no right or wrong
answers.
The breakdown in the general
population by dimension is
approximately 75% extraverted (E),
25% introverted (I); 75% sensing
(S), 25% intuitive (N); 50% thinking
(T), 50% feeling (F); 55% judging
(J), 45% perceiving (P). There is no
differentiation based on gender, with
the exception of the thinking/feeling
dimensions, where approximately
two-thirds of males prefer thinking
and two-thirds of females prefer
feeling (Myers and McCaulley,
1989). From these four dimensions,
16 possible combinations of MBTI
What’s My Preference for Focusing Attention?
Extraversion (E)
Strategies
Introversion (I)
Interacting with classmates
Focusing on individual study
Learning by talking
Motivating self through personal achievement
Use of active experimentation
Relying on lecture-based instruction
What’s My Preference for Acquiring Information?
Sensing (S)
Intuition (N)
Preferring lecture orientation, including stepby-step methods leading to the “big picture”
Preferring innovative and unusual ways of learning,
starting with an overview followed by a breakdown
in steps
Use of visual aids and props
Use of imagination
Incorporating practical hands-on examples
Incorporating holistic linkages of material
Strategies
preferences exist. The combination
of preferences results in individuals
emerging in one of 16 possible
combinations:
ISTJ
ISFJ
INFJ
INTJ
ISFP
INFP
INTP
ISTP
to explain differences in performance
on various test question formats on
accounting examinations. They
utilize Kolb’s learning style inventory
(LSI) and data on the student’s sex,
age, and accounting GPA. Their
findings indicate that a learning style
ESTP
ESFP
ENFP
ENTP
variable was significant for three of
ESFJ
ENFJ
ENTJ
ESTJ
four testing formats. Previous research
indicates that the two most common
An individual whose preferences types found in the CPA population
indicate a combination of ENFP, for are ISTJ and ESTJ (Satava, 1996,
example, would tend to draw energy 1997). This result matches closely
from external forces (E); process with research indicating that the most
information based on possibilities common types among accounting
and hunches (N); make decisions professionals are ISTJ, ESTJ, and
based on values and feelings (F); INTJ (Jacoby, 1981, Kreiser, McKeon
and prefer a flexible, adaptive and Post, 1990; Schloemer and
environment (P). While sharing Schloemer, 1997; Shackleton, 1980).
basic personality characteristics,
So, after this discussion, let’s assume
two individuals with the same type that you have a good indication of
may vary widely in their application what your four-letter MBTI type
because of life experiences, might be. How can you use this
maturation, and environment.
information to prepare for the CPA
Holley and Jenkins (1993) exam in an optimal way to maximize
construct a multiple regression model your learning style? Let’s explore each
of the four dimensions of the MBTI
complete with strategies for success
for the CPA exam.
Students preferring introversion
tend to prefer classes that are
primarily lecture-oriented, focus on
linkages among materials across the
entire course, and prefer personal
achievement rather than group
cooperation. Extraverts consistently
prefer
interactive
learning,
whereas introverts prefer learning
environments that do not involve
significant interaction.
Extraverts will thrive in the group
learning environment provided by the
Kaplan CPA Faculty-Assisted Video
Course.
This dimension is the single most
important one to consider when a
learner establishes a study program
for the CPA exam. Learners who have
a sensing preference tend to prefer
classes that are lecture-oriented and
NewAccountantUSA.com 9
What’s My Preference for Making Decisions?
Thinking
Strategies
Feeling
Trust perceptions of hidden patterns among
distracting stimuli
Focus on holistic learning
Solicit critical feedback for improvement
Reward self for study milestones achieved
Use of competition
Use of collaboration
What’s My Preference for Orientation to the Outer World?
Judgement
Strategies
Perception
Establish a schedule of topics to be covered with
deadlines
Establish a tentative plan to ensure all material is
covered
Organize study efforts into a syllabus
Allow for open exploration of topical coverage
Use drills and teaching games for motivation
Focus on tactical learning opportunities
classes that focus on one assignment
or project at a time. Candidates
with the sensing preference can
maximize their study efforts by
selecting step-by-step methods that
facilitate accomplishing tasks at
hand by explaining the steps that
lead to logical leaps in reasoning
and by using visual aids and props
when available. When theory
and concepts are more important
than supporting details, candidates
take appropriate notes and master
the material accordingly. Sensing
candidates should be encouraged
to mix abstract thought and theory
with concrete details and to make
connections, see patterns, identify
trends, think creatively, and consider
why things happen the way they do.
They should be increasingly exposed
to and encouraged to consider
complexities and ambiguities.
In contrast, individuals preferring
intuition as a means of collecting
10 NEW ACCOUNTANT
information would rather see the
overview of a chapter before the
actual presentation and use innovative
and unusual methods for completing
assignments. Intuitive candidates
learn best by analysing connections,
patterns, and trends rather than by
manipulating data or memorizing
facts. When facts and details are
critical, intuitive students should
take appropriate notes and master
the material accordingly. Students
with the sensing preference learn new
material best by going from concrete
to abstract, while intuitive students
learn new material best by going
from abstract to concrete. The same
material can meet both needs by
initially presenting an overview of
new material, then focusing on the
concrete applications, subsequently
providing the theory, and then
focusing once again on concrete
applications—including connections
with overall course material.
The sensing disposition of most
accounting students causes them
to gravitate towards concrete and
sequential learning methods.
Individuals with a thinking
preference prefer critical feedback
on how to improve. They perceive
themselves as being good at ignoring
distractions, concentrating while
studying, and organizing their study
time well in advance (Filbeck and
Webb, 2000). Those with the feeling
preference desire friendliness and
the ability to ask questions when
opportunities arise in live classrooms.
This is accomplished by providing
students with the opportunity for
substantial interaction in each class
period (which is a pedagogy that is
preferred regardless of type). This
interaction focuses on the impacts
particular policies can have on various
organizations and involves participants
relating their personal experiences.
Candidates with a preference
for judging as an orientation to the
outer world prefer to have—well in
advance—a schedule of topics to be
covered and deadlines for assignments,
in order to organize their study time
in advance, and time to compose
questions when opportunities arise.
Those with the judging preference can
best meet their needs by developing
a syllabus for instruction with at
least approximate dates for covering
material. Judging students also prefer
to work on only one topic at a
time, and they benefit from specific
guidelines for assignments. The
smaller perceiving group prefers open
exploration of material without a preplanned structure; does not organize
studies well in advance; and, probably
for that reason, works best under
the pressure of a deadline. Setting
periodic deadlines may be desirable
in order to ensure that perceiving
candidates do not fall behind.
REFERENCES
The Kaplan Activity Planner (KAP)
provides judgement-oriented
candidates with the self-assurance
of a solid plan. Perceiving candidates
will value the flexibility of this
customizable study planner that
keeps them on track.
Now that you are familiar with
each learning style and sensory
system, ask yourself again the two
previous questions before you begin
your preparation for the CPA exam.
Which learning system should I
select? How can I best approach
the material to match that learning
style?
Identifying
your
sensory
system and learning style can be
a tremendous aid as you prepare
for the CPA exam. Take time to
understand your strengths and
develop an effective learning strategy
based on a review program tailored
around your strong points.
Kaplan’s CPA Review products
allow you to choose the study
methods that best fit your individual
style. Not only do Kaplan’s CPA
Review products allow you to
maximize your retention using your
learning style, they are also designed
to provide the convenience and
flexibility you need to make exam
preparation a part of your busy
lifestyle.
Without an effective learning
strategy, preparing for the CPA
exam can be an overwhelming task.
Partner with Kaplan to give you
a targeted learning approach and
help you begin to enjoy a successful
CPA exam review experience.
For more information, visit www.
kaplanCPAreview.com or call 1-800CPA-2DAY.
Thanks to Joe Hoyle for his feedback
and suggestions.
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