A Whole Brain® learning approach to an undergraduate auditing initiative an exploratory study

Abstract

PURPOSE : Individual students have different learning styles, and lecturers can no longer afford to ignore this. Lecturers have a responsibility to accommodate students’ different learning styles by including learning style flexibility in the offered learning opportunities. The purpose of this study is to map a teaching case study against the Herrmann Whole Brain® model to determine whether learning style flexibility has been incorporated in the teaching case study. DESIGN / METHODOLOGY / APPROACH : A teaching case study was developed and delivered as part of an undergraduate level course at a South African residential university. The case study’s primary intention was to illustrate the practical evaluation of general controls in an information technology environment. The teaching case study was analysed in terms of the Herrmann Whole Brain® model to determine whether learning style flexibility had been accommodated in the learning opportunity. FINDINGS : Based on an analysis of the teaching case study against the Herrmann Whole Brain® model, it is evident that the teaching case study incorporated activities that addressed all four quadrants of the Whole Brain® model. It can therefore be concluded that the learning opportunity incorporated learning style flexibility. ORIGINALITY / VALUE : This paper contributes to the literature in accounting education by focusing on learning style flexibility specifically using the Herrmann Whole Brain® model, as it appears that limited examples of the use of this model in accounting education have yet been published. Although this paper discusses the use of an auditing case study, the results may be of interest to lecturers in other subject areas across the academic spectrum.