Techniques to improve learning

By Randy Johnston

As accountants, we must be continuous learners. We take classes and read articles to keep our skills current, all to put us in the best position to help our firm and/or our clients. While there is debate if 40 hours of CPE is enough educational exposure with more profitable organizations requiring 60 to 80 or more CPE hours, it is clear that the right type of learning on the right type of topic is helpful. While topic selection is important, the method of delivery also affects the amount of learning that will take place.

This year’s recently completed 2015 Accounting Firm Operations and Technology Survey by Network Management Group, Inc. (NMGI) and Insight Research continued to highlight the need for training for accountants. A number of our state society members, including Virginia, participated in this national survey. One survey question asked about the amount of time spent on training staff, and 63.2 percent of all firms spent zero time! The amount of training at the firm level in 2015 dropped to 3.2 percent from 6.0 percent in 2014. Notably, firms of 11 people and more spent around 5 percent of their time in training, where smaller organizations spent 4 percent.

Responses to another question indicated that training was the top technology challenge in 5.6 percent of all firms responding. As a possible explanation of this top challenge, 17 percent of all respondents named training as their most annoying technology challenge. So how can we train effectively without getting annoyed about training? Understanding that people learn in different ways is a great place to start.

What Are The Main Learning Models?

There are currently many models on the types of learning styles, but two similar models are the most popular. First, a learning modality model from Barbe, Swassing, and Milone (1979) claims there are three main types of learning styles: auditory, visual and kinesthetic. Most people learn best through a combination of the three types of learning styles, but everybody is different. Although most people use a combination of the three learning styles, they usually have a clear preference for one. Knowing and understanding the types of learning styles is important for learners of any age. The three types of learning styles include:

• Auditory Learners: Hear
• Visual Learners: See
• Kinesthetic Learners: Touch

Auditory learners would rather listen to things being explained than read about them. Reciting information out loud and having music in the background is common. Other noises may become a distraction resulting in a need for a relatively quiet place. Visual learners learn best by looking at graphics, watching a demonstration, or reading. For them, it’s easy to look at charts and graphs, but they may have difficulty focusing while listening to an explanation. Kinesthetic learners process information best through a “hands-on” experience. Actually doing an activity can be the easiest way for them to learn. Sitting still while learning may be difficult, but writing things down makes it easier to understand. By the way, most accountants are kinesthetic learners.

A second popular model says we learn through different techniques according to the model of multiple intelligences from Howard Gardner of Harvard (1991). When content is provided to your team members, you should recognize that accountants have different learning styles according to the multiple intelligence model. Your methodology should include one or more of the learning styles to achieve maximum effectiveness. This includes:

• Visual (spatial): You prefer using pictures, images, and spatial understanding.
• Aural (auditory-musical): You prefer using sound and music.
• Verbal (linguistic): You prefer using words, both in speech and writing.
• Physical (kinesthetic): You prefer using your body, hands and sense of touch.
• Logical (mathematical): You prefer using logic, reasoning and systems.
• Social (interpersonal): You prefer to learn in groups or with other people.
• Solitary (intrapersonal): You prefer to work alone and use self-study.

Gardner says that these differences "challenge an educational system that assumes that everyone can learn the same materials in the same way and that a uniform, universal measure suffices to test student learning. Indeed, as currently constituted, our educational system is heavily biased toward linguistic modes of instruction and assessment and, to a somewhat lesser degree, toward logical-quantitative modes as well." How can you provide the learning content needed in an interesting way that satisfies the multiple intelligences model? One statistic of note about the most preferred ways to learn from the survey is that the top sources of learning include educational webinars (36.1 percent), from my peers (31.3 percent), and industry events I attend in person (29.8 percent).

So What Do We Do About Learning?

Choose content that is relative to the tasks that need completed and a delivery method that fits the learning style. Consider the needs of the organization and the individual and make a learning plan that includes a career ladder. Provide the course work during a time that the individual is most effective at learning. Consider one on one coaching for the busiest of your team members, particularly for tactical “how-to” tasks. Ask them to simply keep a list of questions and structure the learning on how to resolve these specific problems. Always have orientation learning for any new product such as Windows or Microsoft Office, or any upgrade to your core application. Ask your team questions about where time is wasted, which processes are time consuming, about areas of confusion or topics that need clarity. Put yourself and your team in the habit of asking: How can you do something the best, and what is the most effective way to do it? One way is by the habit of using the Kipling questions of asking:

• Who is it about?
• What happened?
• When did it take place?
• Where did it take place?
• Why did it happen?
• How did it happen?

By asking those questions, you will have a much stronger view of what is needed to improve your learning process.