20 learning styles

take
your pick
Understanding how you learn can help you
study more effectively. Iwona Tokc-Wilde finds
out how to discover your preferred learning
style and how to develop other study techniques
for best results

T
here is no right or wrong way to go about it – we all learn differently, adopt different
approaches and a different pace. How we learn is influenced by many things, too – our
motivation on a given day, the trainer and the subject matter, the environment, the time of
day, comfort of the chair, even the language that is used. The list is endless and on top of
this there is our learning style – the unique collection of individual skills and preferences that affect
how we acquire knowledge and skills.

We all use a mix of learning styles, although you may have a preference for one and use others
less frequently or in different circumstances. There is no prescribed mix, nor are the styles fixed,
but using the right mix helps you learn faster. The good news is, not only can you strengthen the
approach you already use, you can also develop and take advantage of other techniques.

Honey and Mumford

One popular theory about how people learn was devised by Peter Honey and Alan Mumford (1982),
who identified four learning styles or preferences: activist, reflector, theorist and pragmatist.

Activists thrive in situations involving competitive teamwork and problem-solving. They like to lead
discussions and loathe having a merely observant role (lectures and reading) and practising the
same tasks repeatedly. They dislike theoretical statements and precise instructions with little room
for manoeuvre. They are also a bit disorganised and ‘tend to leave things until the last minute,’ says
Kathy Thompson, a coaching and learning expert.

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 Honey and
mumford theory
Click here to
find out more
student accountant issue 07/2011
21
Reflectors take their time to ponder data from different perspectives before coming to any conclusion.
They prefer to take a back seat in classroom discussions, dislike pressure and tight deadlines.
Reflectors work at their own pace and ‘tend to worry about things,’ says Thompson.

Theorists are good at dealing with abstract ideas. They think problems through step by step and
tend to be perfectionists. ‘The most organised of the preferences, theorists love checklists and
detailed notes,’ says Thompson. On the other hand, they dislike unstructured activities and when
they have to do things without knowing the principles or concepts involved.

Pragmatists need to see a direct link between training and day-to-day situations, and seek
immediate opportunities to implement what they have learnt. They are keen on trying out ideas
and techniques to see if they work in practice and, according to Thompson, will typically look for
short‑cuts to get there.

What’s your style?

Having read the above descriptions, you may have already determined which learning style
describes you best. But what about if you are still unsure?

‘Think about a recent learning experience – perhaps you had to learn to use new technical software
– and what worked for you,’ recommends Sue Cohen, a learning and development specialist and
founder of consultancy Sue Cohen Ltd. ‘Did you simply dive in to see what it could do? If so, you’re
likely to be an activist. Did you watch others use it first and then read any relevant manuals? Your
preferred style is that of a reflector. A theorist would read the technical manuals first and then
discuss the software with the experts, and a pragmatist would first look for practical applications
and only then try it out.’

‘Consider what techniques have worked for you and those that haven’t. If something hasn’t worked,
you probably don’t learn in that way,’ adds Bob Hawken, an accountancy trainer and managing
partner of financial training consultancy Hawken & Co. Hawken also recommends looking at
out‑of‑work activities and hobbies as these can indicate a greater preference for a particular learning
style. Still not sure? ‘Try learning something new, not necessarily accountancy related, using different
approaches – which one had the best results?’ says Hawken.

You can also take the Honey and Mumford Learning Style Questionnaire (see ‘Honey and Mumford
Theory’ pop-up box). But don’t be surprised if you discover that, for example, you are both an
activist and a pragmatist in nearly equal measures, with a hint of reflector and theorist thrown in. We
all exhibit traits from each learning style, to a greater or lesser degree.

Am I stuck with it?

Whatever your dominant learning style, it may not suit the type of work and study you are required
to do to pass your exams. Fear not, we are not stuck with our predispositions and have potential to
learn in new ways. Effective learners make full use of their natural preferences, while also acquiring
useful features from their less dominant styles. ‘Try to use a mix of all study methods as the more
types you employ, the more likely the information will stick in your memory,’ says Hawken.

> READ MORE

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By all means, ‘if you’re an activist who enjoys taking part in classroom discussions, make the most of
it. But make more time to take notes, too,’ says Cohen. Also, ‘if you act before you think, you’re apt
to make potentially ill-informed judgments,’ adds Hawken. ‘For example, exam questions frequently
contain points that are not particularly obvious. So, before proceeding to the next question, you
need to review both the question and your answer to identify what you may be missing.’

If you are a typical reflector, you tend to listen and take notes rather than participate in classroom
discussions. But you will also learn from getting involved, so try to ’take short-hand notes, which will
allow you more time to join in,’ recommends Cohen. During exams, your biggest enemy is time as
you tend to thoroughly consider all possible angles before you commit your thoughts to paper. ‘So,
when revising, put yourself under a small amount of time pressure and gradually increase this as the
exam approaches,’ says Hawken, until you are able to fully answer questions under exactly the same
time constraints as when sitting an exam.

Work together
Once you know what you are most comfortable with and which areas you need to strengthen,
Cohen suggests it may also help to find someone with a different learning style with whom to spend
some time studying.

For example, theorists and pragmatists may benefit from revising together. A theorist is good at
explaining rules and principles, whereas a pragmatist enjoys practising exam questions. As theorists
tend to get bogged down with trying to understand how and why things work rather than getting
on with practising questions, they may waste time on unimportant details. But, by working with a
pragmatist, a theorist ‘might find that, by actually doing something with the information, it sheds
light on how the theory and practice fit together,’ says Hawken. Equally, a pragmatist often loses
interest if they cannot see practical application of what they are learning for their day-to-day job.
‘But those parts that are not of direct benefit may be very important for the exams,’ adds Hawken. A
theorist may help to demonstrate this.

When it comes to learning, there is no right or wrong approach. But to improve your effectiveness,
you need to know what your preferences are, use them to full advantage, and stretch yourself
beyond them to harness the power of other approaches. Not only will you improve – you will open
yourself up to many different ways of perceiving the world, too.

> BACK TO MAIN ARTICLE

 honey and mumford theory
¤ Take the Honey and Mumford Learning Style Questionnaire to
find out your learning preferences: www.peterhoney.com/content/
LearningStylesQuestionnaire.html
¤ Read more: Honey P, Mumford A (1992), The Manual of Learning
Styles 3rd Ed.

> BACK TO MAIN ARTICLE

22 job interview skills

rules of the
game
Different interviews call
for different tactics – it’s
not over until it’s over…

A
s competition for talent intensifies, students should look forward to
more opportunities to apply their accounting theory in the workplace.
For those who haven’t been interviewed for some time, or who are
making their first foray into the world of work, it pays to prepare
meticulously – and to tweak your tactics according to the circumstances in
which you find yourself being grilled.

First things first: your journey begins

The classic first interview aims to determine how closely you match the
impression the employer has from your CV. Your mission, according to Tom
Chadwick of Handle Recruitment, is to show what distinguishes you from the
many others offering similar academic credentials or work experience. ‘For
trainee and part-qualified roles, there’s often little to separate candidates,’ he
says. ‘Yes, you can talk about your participation in clubs or societies at school
or university, or about what you’ve learned from travelling or volunteering in a
gap year – but make it relevant.’

Consider the probable subject expertise of the person or people you’ll be

meeting, and how that might impact on the questions they ask. ‘Senior finance
professionals may have different priorities than HR managers,’ says James
Carss, manager at recruiters Hudson in Hong Kong. ‘The accountant might be
concerned about team fit or how your technical finance skills will complement
those of existing staff. Someone from HR might be more interested in how
your characteristics and values mirror the company culture.’

So near yet so far: that difficult second interview

Give yourself a pat on the back – you’ve got past the first interview. But it’s

> READ MORE

23
time to press ‘reset’; now, you have to start preparing all over again.

Recruiters say that it’s the second interview where many candidates come a
cropper, often as a result of errors that could easily be avoided. If you find
yourself being asked similar questions to those you faced at the first, be careful
to be consistent with your answers. ‘It helps if you write down as much as you
can remember about the first interview after you leave,’ says Steve Williams,
regional manager for recruiters Reed in Qatar. ‘It may be some time before
you’re called back for a second – you won’t necessarily recall every detail
without referring to those notes.

‘Your notes from the first interview might also prompt you to think of new
questions to ask at the second,’ says Williams. ‘If you recall aspects of that
conversation, or ask for more detail, it demonstrates that you’ve continued to
prepare and that you’re taking nothing for granted.’

For more junior roles, the people you meet at the second interview may
well be your potential teammates. They may be less concerned about your
proficiency with Excel or your understanding of IFRS than whether you’re the
sort of person they want on a neighbouring desk.

Tanya Bridgen of Euro London Appointments advises being prepared to meet

a number of different people. ‘If the second interview goes well, you might be
introduced to the others in the team at their desks. If that happens, go with
the flow – don’t panic about remembering everyone’s name and what they do.
Instead, tell yourself it’s a good sign and you’ll be much more natural, and be
better able to judge how relaxed or otherwise the office is.’

As well as potential colleagues in finance, you might also meet line managers
from the company’s main business units – people who are not accountants
themselves but rely on the finance team for information to support strategic or
operational planning and decision making. Equally, you might meet heads of
other support functions – such as marketing, procurement or IT – if the work
you’d be carrying out links into their budgets, expenditure or transactions.

‘People you meet who don’t work for finance or HR may well be sizing
you up as someone who they’ll lean on for crucial support,’ says Handle.
‘It’s important to remember that, as the role of finance teams becomes
more business‑focused, with far greater integration with field units or
customer‑facing people, the demands of non-finance people on finance teams
have been changing – and swiftly, too. They don’t want to be bogged down
in technical jargon, nor do they want to feel that finance colleagues are more
concerned about processes than they are about the commercial day-to-day
reality of the business.

> READ MORE

> BACK TO MAIN ARTICLE
‘It’s crucial to show that you understand how finance fits into the overall
context of their business – and that you’re interested in how the work you
might be doing is supposed to help them generate more revenue, drive
down costs, make better use of resources or simply provide a better service
to customers.’

Panel games
Even those who are at their most supremely confident in a one-to-one
situation may balk at the idea of being interviewed by a panel. But not only are
panel interviews common practice – they may often make other demands of
would-be recruits, such as having to prepare and deliver a presentation.

Teresa Romanovsky of Reed Finance in Sydney, Australia, says panel interviews

shouldn’t give cause for alarm. ‘Sometimes a panel will be convened because
the hiring manager wants back‑up from trusted colleagues if he or she has had
to make a business case to the board about the appointment. In some ways,
that means that panel members are on your side, although obviously there’s
no room for complacency.’

Don’t let panel paranoia creep in. Many interviewees waste too much nervous
energy looking out for danger signs, believing that silent panel members
are scrutinising and misinterpreting every nuance of their body language.
Others worry that less involved panel members are waiting for an opportunity
to strike by interrupting and turning the heat up with aggressive questioning
after a colleague has lulled them into a false sense of security by creating a
jolly atmosphere.

‘Relax,’ says Nicole Schmidt of Robert Half in Germany. ‘If you’ve reached the
panel interview stage, it means that the company rates you highly enough
to consider it a good investment of time on the part of a number of its senior
people. It is rare – and, in any case, would not be considered fair or best
practice – for a panel to set out to deliberately unsettle a candidate.’

However, Schmidt says interviewees should give attention to everyone on the

panel – not just those who ask questions. ‘If someone isn’t saying much, they’ll
still be listening and observing,’ she advises. ‘Think about how you might
behave in a meeting with a group of people. If you want to make a point, you’ll
address everyone – it’s the same with panel interviews. If you ignore those who
are taking a back seat – and they’re the people you’d be working alongside
if you got the job – then they may look on you less favourably than candidates
who were more inclusive.’

> READ MORE

> BACK TO MAIN ARTICLE
Keeping your guard up
An even better signal that you’ve been making a good impression on a
prospective employer is the invitation to have lunch or after-work drinks
with your potential teammates or manager, or to have dinner with senior
executives. But social interviews present their own obstacles around which
candidates must navigate.

‘Social interviews help people to see more of the real you,’ says Chadwick.
‘They also give companies the opportunity to present more of a human face to
potential recruits; it’s as much about them promoting the job and the team
to you, as it is about you putting on your best front to them.’

Despite the best efforts of work/life balance initiatives and staff well-being
schemes, the harsh reality is that we all spend much of our time in the
office. And while you don’t have to be best friends with your colleagues, it
certainly helps if you can get on well.

‘If you mix well with your potential teammates, they may well go into work the
next morning singing your praises – and that may carry a surprising amount of
weight with decision makers,’ says Chadwick. ‘Conversely, create the wrong
impression at a social interview and you might lose out; a line manager who
personally rates you may be reluctant to impose you on the team if there’s
no chemistry.’

However, social interviews can still trip up those who prove popular with the
team. ‘Dropping your guard is a no-no,’ says Kira Owen of Twenty Recruitment.
‘It’s too easy – especially if you’re in a relaxed atmosphere and the wine is
flowing – to say the wrong thing, and there’s usually no going back. Asking
inappropriate personal questions about members of staff, passing on gossip
about your current boss or making negative remarks about the company you
work for are classic social interview mistakes.’

That means watching your alcohol intake, even if others are showing little
restraint. ‘Relax but go easy,’ says Owen. ‘Social interviews may involve
younger potential colleagues who themselves say the wrong thing as soon
as their manager is out of sight. Ultimately, it’s best to head off not long after
the first decision maker or senior person leaves.’

Calum Robson is a freelance writer

> BACK TO MAIN ARTICLE

24 gender equality
inequality
control
In the uk, Women in the top tier in accountancy are still woefully
thin on the ground, but does this indicate an inherent sexism
in the profession and how can this imbalance be remedied?
T
here has been extensive
reporting recently in the media
about sexist attitudes to women
in certain industries; notably
in football, with the controversy
surrounding the departure of UK
television sports presenters Richard
Keys and Andy Gray from Sky. While
it may be more expected – if not
accepted – in sport, it shone the
flashlight on the fundamental attitude
of men towards women in a working
environment.
For many years, accountancy has
been male dominated, but is the
industry inherently sexist, and does
this explain why women are still so
under‑represented at partner and
finance director level? If there is
still prejudice against women in the
industry, what does this mean for the
new generation of female accountants,
and what can be done to eradicate it?
And if the reasons for women failing to
get to the top do not include prejudice,
can anything be done – by government
and business – to even up the numbers?
The number of women in senior
positions in business does not
proportionately represent the number
of women in business. The 2010 Female
FTSE report from Cranfield School of
Management showed that the number
of women in leadership positions in the
UK’s top 100 companies had plateaued
for the third year running.
‘There needs to be a serious culture change.
There has been a shift, but not far enough.’
Surveys in the accountancy world
produce similarly depressing statistics;
at the time of writing there are only
four female finance directors of FTSE
100 companies. But is this because of
sexism, or are there other deep-rooted
problems to contend with?
Silvia Vitiello FCCA, a partner at
Kingston Smith in the UK, says:
‘Accountancy is still a male-dominated
profession, although 50% of people
coming in at trainee level in 2010
were women; so, to some extent, this
is a historic issue.’ But, she says: ‘It
also has something to do with how the
profession is marketed, rather than any
sexist attitudes towards recruitment
and the workplace.’
Sarah Churchman, PwC head of
employee engagement, diversity and
inclusion, agrees. ‘The term “sexism”
and how it is generally understood –
that is, victimisation and exploitation
– means we do not have sexism in
accountancy,’ she says. ‘People in
accountancy are far too smart to be
acting like that.’
Invisible barriers
Instead, Churchman believes there are
invisible barriers that remain and they
are almost entirely concerned with the
culture of UK business. ‘Culturally, the
working environment is tough,’ she
explains, ‘especially in the economic
times we’ve had. We’ve seen a return to
extreme working and that’s a challenge
to the flexibility we had previously
achieved. If working conditions have got
tougher, it’s affected women more.’
The impact is greater on women
because they are still seen as being the
main carers in families.
‘Time away slows down their
advancement,’ admits Churchman.
And while at PwC more than half
the graduates are women, and staff
turnover is higher with men, the
advancement issue is still a cause for
concern. ‘It could be linked to families
and to women choosing not to have
extra responsibility in the workplace, or
colleagues making assumptions about
what returning women can do.’
Whether governments should intervene
to boost the number of women is a key
political initiative. Former trade minister
Lord Davies has submitted a report into
women directors to the UK government
that stops short of calling for quotas,
while the EU is planning proposals for a
voluntary code, to be unveiled in April,

International Women’s Day
demonstrations, such as this one in Manila
in the Philippines, can coalesce protests
against a wide range of social issues
and is also threatening to force a 40%
female boardroom quota on public
companies if they fail to sign up by the
end of the year.
‘Quotas can force those at the
top to counter prejudice, but if not
carefully managed, they can smack
of tokenism,’ says Vitiello. ‘It may
be argued that rather than relying on
quotas it’s more important to provide
equal opportunities at the start of
someone’s career.’
It’s a sentiment echoed by Helen
Brand, chief executive of ACCA. ‘The
decision in Lord Davies’ report not to
recommend quotas is sensible since it
will avoid a “tick box” mentality – after
all, women are perfectly capable of
‘Quotas can force those at the top to counter
prejudice, but if not carefully managed,
they can smack of tokenism.’
student accountant issue 07/2011
being appointed to board-level positions
on merit,’ she says.
Michael Bear, Lord Mayor of the
City of London, who last month hosted
a breakfast seminar to promote
International Women’s Day on
8 March, concurs: ‘I don’t believe any
woman working in business would
want to succeed as a result of positive
discrimination. It is certainly not the
role of government to enforce arbitrary
quotas on the grounds of gender, ethnic
origin or any other distinguishing feature.’
And quotas are not popular with
female FDs who have reached their
senior positions without any outside
help. Caroline Wilce FCCA is FD of
Sanguine Hospitality and says: ‘I would
25
be very much against [quotas]. That’s
positive discrimination and where would
that end? People should be appointed on
merit and bring the best range of skills
to the job. For me it’s about tackling the
issue further down. If you look at junior
positions, it’s probably a 50:50 ratio of
men and women. You’ve got the quality
at that stage. But then you get to the
stage where the numbers fall. There
needs to be a culture change. There has
been a shift, but not far enough. We
need to have government intervention
about more flexibility at work.’
Rita Purewal FCCA is FD of
Wolverhampton Wanderers Football
Club and says: ‘I believe women simply
need a level playing field and the rest is
down to individual attributes and what
that person can add to the role.
‘Flexible working conditions where
the woman is juggling a career with
childcare and being the domestic carer
is not a level playing field and more
26 gender equality
‘the decision not to
RITA PUREWAL FCCA Recommend quotas is
‘more support should be sensible, since it
provided by the employer,
government and society in general.’
support should be provided by the
employer, government and society.’
It’s a problem that Wilce understands
only too well. She became pregnant
halfway through the ACCA exams and
admits it was difficult. ‘There was a
crèche where my husband worked. I
worked from 6am until 1pm and then
picked up my daughter and did all the
mum things like swimming and so on.
At times I was exhausted.
‘My husband was a brilliant support
and my parents would have my
daughter for one or two weeks at a
time when things were very busy. I also
had great local friends. I’d never say
anything is impossible. I’ve been able to
juggle things, but it was tough.’
Wilce is an example of a female
ACCA member who broke through the
glass ceiling, despite the difficulties of
flexible working. But as statistics show,
others do not advance in their careers
and never get back on track.
So if not quotas, what other options
does the government have? Ideas such as
‘recommended levels’ have been bandied
about by influential business thinktanks,
as well as government advisers. PwC UK
chairman Ian Powell was recently quoted
as saying he wants to set an ‘aspirational
goal’ of between 40% to 50% of
partners either coming from an ethnic
background and/or being female over the
next decade. Currently, women make up
about 13% of partners at PwC.
However, legislative moves in more
indirect ways have been made as
well. The UK’s coalition government
is keen on being socially progressive.
It demonstrated its commitment with
changes to paternity leave coming in
this April, by which new fathers will be
HELEN BRAND i
will avoid a
“tick box” mentality.’
able to take up to six months’ paternity
leave while their child’s mother returns
to work, offering families more choice in
how they balance work and childcare.
It will be interesting to see the effect
these changes have on the gender
landscape at the top of the UK’s
companies in a decade’s time.
Personal choice
There is, of course, one more reason
for the lack of women in high office:
personal choice. ‘While there are many
women who do reach the top tier of
the profession, there are others who
don’t feel it’s the right route for them,’
says Vitiello. ‘The reality is that some
women choose to have children and don’t
necessarily want to juggle a pressurised
career with the demands of  motherhood.’
There’s also the question of whether
women can help themselves get on
in business by joining organisations
such as female-only networks. ‘From a
female perspective, how can you break
through?’ asks Wilce. ‘You work together.
I can see why there are women-only
groups, but with my equality hat on I
feel they shouldn’t be necessary. The
formal group is needed for support,
but eventually I’d like to see an end to
formal women-only groups.’
‘Ultimately, if the rise from middle
management to board positions is not
delivering, then barriers to this ascent
need to be removed,’ concludes Brand.
‘Policy areas such as work/life balance,
salaries, mentoring, organisational and
board culture, the “tone at the top”, and
women’s own attitudes towards career
progression all need to be addressed.’
Beth Holmes, journalist
FEMALE FDs OF THE FUTURE?
Lauren Lockwood works for
Anglo Beef Processors (ABP) as
an accounts assistant and has two
ACCA exams left to take.
‘I would be really disappointed
if I were prevented from achieving
my potential simply because of
my gender,’ says Lockwood. ‘I do
believe that in some organisations
there are still barriers preventing
women from achieving these top
positions; however, I have been very
lucky and I have never experienced
this myself.
‘I am really proud of what I
have achieved and I believe it is
because of the hard work I have
put into both ABP and my studies.
I appreciate any support I receive;
however, I would not want this to
be to the detriment of anyone else.
A position should be filled by the
most competent person and I would
not want to get a position simply
because I was a woman. Therefore, I
do not believe [quotas are] the best
way forward.’
Lockwood is not fazed by the
question of whether she will find
the right work/life balance in the
future. ‘I know it will be difficult to
juggle both work and family life,
but I have seen many senior women
in my organisation take time out
to have children – the HR manager
has recently done this and she has
returned to work in the same position
and she is able to balance her
work and family life with help from
the company.’
 student accountant ISSUE 07/2011
27

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30/03/2011 16:14

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