ACCA F1 Accountant in Business - 2010 - Study text

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Paper F1

AccountantinBusiness

CHAPTER

Learning, training

and development and

performance appraisal

Contents

1 Learning in the workplace

2 The role of training and development

3 Training needs

4 Methods of training and development

5 The evaluation of training

6 Competence assessment and performance

appraisal

7 The appraisal process

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Learning in the workplace

 The process of learning

 David Kolb: learning styles and experiential learning theory

 The significance of Kolb’s different learning styles

 Kolb’s experiential learning theory (ELT) model

 Learning styles: Honey and Mumford

 Barriers to learning

1 Learning in the workplace

1.1 The process of learning

Well-motivated individuals learn about doing their work, and get better at what

they do over time. Organisations benefit from learning by individuals, because

employees become more efficient and more effective as they learn.

The learning curve

One way of learning is to do a task many times, and to learn from experience. When

an individual does a repetitive task, he or she should get better and faster at doing it

as experience is gained and the individual becomes familiar with the work.

The term ‘learning curve’ or ‘experience curve’ is used to describe this learning

process. According to learning curve theory, when an individual begins a new task

(where the time to do the work depends on the skill of the individual rather than the

pace of a machine or an item of equipment), he or she will do the job more quickly

with each repetition of the task. Eventually the learning process comes to an end

when the individual is fully familiar with the work.

Learning through training and development

Well-motivated individuals also learn through training and development.

 Training is a process in which individuals are taught something specific. A

training programme should have a particular objective, to teach the individual

some theoretical or practical knowledge, or to give the individual a new insight

into an aspect of their work.

 Development is a process of learning through experience and doing work.

Development is not a learning curve effect: the learning curve applies when the

same task is repeated many times. Individuals learn as they develop by doing

different things at work and gaining new experiences.

Organisations benefit from the learning process, because it produces a better work

force, and there should be programmes of training and development for employees.

Chapter 12: Learning, training and development and performance appraisal

A well-designed programme of training and development will:

 give employees the knowledge, ability or insight that they need to do their work

better, and

 in a way that is the most effective.

To plan an effective training and development programme, it is useful to know

something about how different individuals learn. There are several ‘models’ that

describe the way in which individuals learn.

1.2 David Kolb: learning styles and experiential learning theory

David Kolb (1984) developed a learning theory that identifies four different learning

styles or preferences. Each individual has a natural preference for one of these four

styles.

The four learning styles are related to a four-stage learning cycle, which Kolb

identified as the process by which learning takes place. This is shown in the

diagram below.

This four-stage learning cycle can be summarised as:

 Experiencing – feeling

 Reflecting – watching

 Developing concepts – thinking

 Acting – doing.

The four learning styles that Kolb identified are based on this learning cycle. Each

learning style is a combination of two elements of the learning cycle. The four

learning styles are:

 Accommodating – feeling and doing

 Diverging – feeling and watching

 Assimilating – thinking and watching

 Converging – thinking and doing

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DOING

Active experimentation (AE)

WATCHING

Reflective observation (RO)

FEELING

Concrete experiences (CE)

Accommodating

(Feel and do = CE + AE)

Diverging

(Feel and watch = CE + RO)

THINKING

Abstract

conceptualisation (AC)

Converging

(Think and do = AC + AE)

Assimilating

(Think and watch = AC +

RO)

 Doing and watching are at two opposite ends of a ‘perception continuum’.

Individuals have a preference either for observing things before they reach a

decision, or a preference for action and doing things.

 Feeling and thinking are at two opposite ends of a ‘processing continuum’.

Individuals have a preference for reacting to things in an emotional way, or a

preference for looking at things logically.

Kolb’s four stages in the learning cycle and his four learning styles can also be

presented as follows:

1.3 The significance of Kolb’s different learning styles

The significance of different learning styles is that different individuals learn more

effectively in different ways, both through training and development.

Accommodating (feel and do)

These individuals are ‘hands on’ in their approach and they also use their intuition

rather than logic. They rely on ‘gut instinct’ rather than logical analysis, and will

often rely on others for getting information rather than doing their own analysis.

They like new challenges and experiences, and prefer working in teams to get tasks

completed.

Chapter 12: Learning, training and development and performance appraisal

Individuals with this learning style are often very useful in roles at work that call for

action and initiative.

Diverging (feel and watch)

These individuals are good at looking at issues from different perspectives and in

different ways. They are sensitive to the feelings of others, are interested in other

people and are often emotional. They prefer to watch and observe rather than to

take action. They are able to gather information and use their imagination to create

new ideas. They prefer working in groups (and are good, for example, in

‘brainstorming’ sessions) and will listen to others with an open mind.

Assimilating (watch and think)

These individuals have a preference for a logical approach to problems, and are

more concerned about ideas and concepts than about people. They like to have a

clear explanation about something rather than to find out by practical experience,

and they are more attracted to logical theories than approaches based on practice

and experimentation. They excel at taking a large amount of varied information and

putting it into a logical structure.

When learning, they prefer reading, lectures and studying analytical models, and

they like to have time to reflect and think.

Converging

These individuals can solve problems and use their learning to find solutions to

practical problems. They prefer technical tasks, and are not so interested in people

and interpersonal aspects of work problems. They enjoy experimentation and excel

at finding practical applications for ideas and theories.

1.4 Kolb’s experiential learning theory (ELT) model

Kolb also developed an experiential learning theory (ELT) model. This states that

individuals go through three stages of learning as they gain experience and mature.

As we get older and more mature, we are better able to integrate all four learning

styles. The three stages in learning through experience are as follows:

 Acquisition (from birth to adolescence): individuals develop basic abilities.

 Specialisation (during school years and early working years): we develop a

particular learning style. The learning style we develop is influenced by social

and education circumstances, and also by the organisations in which we learn

and work.

 Integration (from mid-career to later life): individuals are able to integrate and

use all four learning styles.

1.5 Learning styles: Honey and Mumford

A similar approach to identifying learning styles was developed by Peter Honey

and Alan Mumford (1982). Honey and Mumford were aware of the work that was

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being done at the time by Kolb, and they have commented that: ‘The similarities

between his model and ours are greater than the differences.’

Honey and Mumford, like Kolb, identified four different learning styles and they

argued that each individual has a preference for a particular style of learning. They

therefore suggested that:

 individuals need to understand what their ‘natural’ learning style is, and

 they should seek opportunities to learn in that style.

However, Honey and Mumford also argued that to be a very effective learner,

individuals should develop an ability to learn in the other styles too.

A feature of Honey and Mumford’s work is that they developed a questionnaire

that enables individuals to identify their preferred learning style.

The four learning styles in the Honey and Mumford model are:

 Theorist: This individual likes to understand the theory that supports the

practice. Theorists learn with facts, concepts and models.

 Reflector: This individual learns by observing and thinking about what he has

seen. Reflectors prefer to avoid ‘jumping in’ to a task, and prefer to watch from

the sidelines.

 Activist: This individual learns by doing and acting. Activists like to ‘get their

hands dirty’.

 Pragmatist: This individual likes to see how theory is put into practice in the

‘real world’. Pragmatists find abstract theories and concepts of no use unless

they can see their relevance to practical action.

A feature of Honey and Mumford’s model is that it provides suggestions about the

best ways for individuals to learn. The most effective learning methods are different

for each learning style.

Reflectors: effective learning methods

Reflectors like to stand back and look at a problem from different perspectives

before reaching any conclusion. They like to collect data and think about it, and they

enjoy watching other people and listening to their ideas before they offer any ideas

and opinions of their own.

Reflectors learn best when:

 they can watch others at work

 when they are not given tight deadlines for writing reports

 when they have time to think and reflect.

Reflectors do not like learning when:

 they are given tasks to do and complete without time to plan or think

 in a training situation, when they are asked to act as the leader or to play a role

in front of others.

Chapter 12: Learning, training and development and performance appraisal

Activists: effective learning methods

Activists like to be involved in new experiences. They are enthusiastic about new

ideas, but will get bored with the detail of their implementation. They enjoy action,

and will often act first and consider the implications later. They enjoy working with

other people, but they also like to be the centre of attention.

Activists learn best when:

 they are involved in new experiences and opportunities

 they work with others in team tasks: in a training situation, they enjoy role play

 they are ‘thrown in at the deep end’ and are expected to get on with a task

 they are leading discussions or chairing meetings.

Activists do not learn well when they are required to:

 listen to lectures and long explanations

 read, write and think on their own

 follow precise instructions about what to do.

Theorists: effective learning methods

Theorists are able to observe, think about what they have seen and convert their

observations into complex and logical ideas and theories. They think in a detached

and analytical way, rather than in an emotional and subjective way. They work

through problems logically and are often perfectionists who like to have a rational

explanation for every detail.

Theorists learn best when:

 they are put into complex situations where they have to use their skills and

knowledge

 they have an opportunity to look at the ideas involved in a problem.

Theorists do not learn well when they are required to:

 participate in situations where emotions and feelings are important

 take part in an unstructured activity

 do things without knowing the concepts or principles involved.

Pragmatists: effective learning methods

Pragmatists like to try out ideas and concepts in practice. They are practical and

‘down to earth’, and get impatient and bored with lengthy discussions.

Pragmatists learn best when:

 they have an opportunity to apply ideas and techniques in practice, and are then

given feedback on how well they have done

 there is a model that they admire and can copy (such as a boss who acts as a ‘role

model’).

Paper F1: Accountant in business

Pragmatists do not learn well when:

 there is no obvious immediate purpose to what they are learning, and so no

immediate benefit

 the learning is ‘all theory’

 there are no practical aspects or practical guidelines in the learning.

The preference of individuals for training methods therefore differs according to

their learning style. Applying Honey and Mumford’s model, the different

preferences may be summarised as follows.

Preferred training methods

Reflectors Theorists Pragmatists Activists

One-to-one

discussions

Models Discussions Group

discussions

Interviews Statistics Case studies Case studies

Observing activities Background

information

Problem

solving

Brainstorming

Feedback from

others

Role play

Coaching

Puzzles,

competitions

Taking time out to

think

1.6 Barriers to learning

Individuals are able to learn through experience and training. Unfortunately, the

learning process is not always as effective as it could be. Within an organisation,

employees often fail to achieve their full potential.

The barriers to learning within an organisation can be analysed into three

categories:

 the motivation of the individual

 the opportunities for learning from the employer

 weaknesses in the teaching.

Barriers to learning: the motivation of the individual

Many factors can deter an individual from wanting to learn.

 A heavy work load. The individual might have too many pressures at work, and

the job might take up too much time, leaving no time for learning new things.

 Low morale. The individual and the work force in general might have low

morale, and so do not have the motivation to do their work better.

 Lack of interest. An individual might not be interested in the subject and so

does not want to learn anything more.

Chapter 12: Learning, training and development and performance appraisal

 Lack of support and encouragement. An individual’s supervisor or boss might

show no interest in the individual’s learning and development. This will

discourage the individual from making an effort to learn.

 Under-achievement at school. An individual might have done badly at school

and achieved very disappointing results in examinations. Failure at learning in

the past may deter an individual from trying to learn in later life, because of a

fear of failing again.

 Family commitments. The individual might have heavy demands on his or her

time outside work hours, for example due to family commitments with ageing

parents or young children. This might leave the individual with no time for

training in out-of-work hours.

Barriers to learning: the organisation

The organisation might be responsible for the failure of its employees to learn as

effectively as they could. A failure by the organisation and its management would

be due mainly to giving insufficient attention and resources to the task, and a failure

to provide an environment for learning.

 The organisation might be unwilling to give employees time off work for

training.

 It might not commit enough resources (money and employees’ time) to training.

 It might be unwilling to give employees money for external training.

 There might be no plans for employee development: for example there might be

no plans for job rotation.

 Supervisors and managers might show no interest in staff development.

 There might be no appraisal system, or the system of appraisal might be

ineffective.

Barriers to learning: the training itself

Training is an important method of learning, but training may be badly designed

and badly delivered.

 Training rooms might be over-crowded or uncomfortable.

 Training programmes might be badly designed, for example by delivering too

much training content in too short a time.

 The training methods might not be well-suited to the learning style of the

trainees.

 The quality of the trainers might be poor.

 The quality of the training materials might be poor.

It has been suggested that there are three fundamental problems that create barriers

in the learning process:

 The learning programme tries to teach individuals without using the object that

the training is all about. For example, a training course in computer skills will

not be effective unless the trainees have computers for learning with.

Paper F1: Accountant in business

 The learning programme puts the trainee on a ‘learning gradient’ that is too

steep and unreasonable. In many cases, the trainee has not mastered the basic

skills before going on to learn more complex and difficult items. If the individual

is not familiar with the basics, it is extremely difficult to learn more advanced

things.

 Training materials are badly written, and the reader does not understand (or

misunderstands) important words. When this happens, the trainee may reach

the end of a page or chapter of reading and not remember or understand

anything about what he or she has read.

To develop the skills and abilities of its work force, organisations must deal with all

of these barriers to learning.

ACCA F1 Accountant in Business - 2010 - Study text - Emile Woolf Publishing

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