A reassessment of the role of the Learning Style Inventory (LSI-1985) in accounting education research

This paper reexamines the cautionary theme advanced recently in Stout and Ruble (1991a; 1991b) regarding the use of the LSI-1985 in accounting education research. We focus on evidence relevant to the construct validity of the LSI-1985 and identify a number of psychometric problems with the instrument. The evidence regarding the measurement properties of the LSI-1985 (in both its standard and scrambled versions) argues for suspension of its use in accounting education research. In short, the LSI-1985 does not provide meaningful measures of the learning style constructs posited by the Experiential Learning Model (ELM).