Problem Solving Styles, Approaches to Learning and Academic Performance of Spanish Accounting Students: An Exploratory Study of Profiles and Relationships

Background. Entwistle Students’ Approaches to Learning framework and Kolb’s Experiential Learning Model has been widely used in higher education. Different inventories have been developed in order to adapt to different contexts and / or to supersede reported weakness. Aims. This paper aims to explore the profiles and approaches showed by a sample of Spanish accounting students as well as the relationship of those profiles with the academic performance. Instrument and Sample. The instrument consists of both the short version of the Study Process Questionnaire (SPQ; Fox et al, 2001) and the Problem Solving Style Questionnaire (PSSQ, Romero et al, 1992). The sample is composed by the students enrolled in advanced financial accounting and financial statement analysis at the University of Sevilla.