Strategies playfull and learning styles: insights on the teaching of accounting


  • André Junior de Oliveira UFPR
  • Susana Cipriano Dias Raffaelli UFPR
  • Romualdo Douglas Colauto UFPR
  • Silvia Pereira de Castro Casa Nova USP


Playful Strategies. Learning Styles. Accounting Education.


This research aimed to examine if age, gender and learning style are related in the perception of accounting students when employing playful strategies. Data was collected via survey instrument developed by the authors based on Kolb's (1984) inventory, which was validated with Cronbach's alpha of 0.873. Intentional sample was composed by 206 Accounting graduate students registered in a federal university in Southern Brazil. Data analysis involved statistical techniques such as factor analysis, cluster analysis and nonparametric chi-square. Results show evidence that learning styles are related to students' perceptions regarding the use of playful strategies in class. As for age and gender variables, they did not show evidence of relationship. These results confirm the importance of considering learning styles when planning the teaching strategies to be adopted by Accounting professors.


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Author Biographies

André Junior de Oliveira, UFPR

Mestrando em Ciências Contábeis na Universidade Federal do Paraná (UFPR).

Susana Cipriano Dias Raffaelli, UFPR

Mestranda em Ciências Contábeis na Universidade Federal do Paraná (UFPR).

Romualdo Douglas Colauto, UFPR

Pós-Doutorando da FEA/USP. Doutor em Engenharia de Produção (UFSC). Bolsista de Produtividade e Pesquisa 2 CNPQ. Professor do Depto de Ciências Contábeis da Universidade Federal do Paraná (UFPR).

Silvia Pereira de Castro Casa Nova, USP

Pós-Doutora (EAESP/FGV). Mestre e Doutora em Controladoria e Contabilidade (FEA/USP). Bacharel em Administração Pública (EAESP/FGV); Professora do Departamento de Contabilidade e Atuariais da FEA/USP.



How to Cite

de Oliveira, A. J., Raffaelli, S. C. D., Colauto, R. D., & Casa Nova, S. P. de C. (2013). Strategies playfull and learning styles: insights on the teaching of accounting. Advances in Scientific and Applied Accounting, 6(2), 236–262. Retrieved from