An Application of Variation Theory of Learning in Higher Education

Abstract The purpose of this chapter is to investigate students’ qualitatively different ways of understanding the learning object in three undergraduate courses in the discipline of accounting. The theoretical framework of variation theory, a general learning theory, is applied. The lecturers chose a learning object which is investigated under two different teaching conditions – the conventional lecture model and the variational method. Two student groups were identified as a comparison group and a target group, comparable in various relevant parameters. All students took three required accounting courses. In the comparison group, the lecturers used the conventional lecture model and in the target group the variational model. The results indicated significant differences between the two groups’ examination results in the three courses, with students in the target group performing much better. The educational implications and limitations of the study, and areas for further research, are discussed.