IDENTIFYING STUDENTS’ LEARNING STYLES IN UNDERSTANDING EXTERNALITIES

This survey was conducted to determine which learning styles will improve students’ level of understanding externalities. A cross-sectional study was conducted among 178 Business Economics students, who were taking the Public Finance course at an institute of higher education in Perak. A set of formulated questionnaires was distributed to all the participating students. Only 146 completed questionnaires were returned and the students’ chosen learning styles in understanding externalities, net gains in well-being, and internalizing negative externalities were analyzed using SPSS software. Findings from the collected data revealed that students learned externalities better by using presentation software in the classroom and by applying mathematical models. The R-squared value indicated that 62.4% of the good grades obtained by the students can be explained by the application of mathematical tools and by integrating technology into the classroom. Mathematics is a core skill that provides access to externalities. Meanwhile, learning about externalities by watching business talks had helped the students to experience real-world situations. However, the survey results had also revealed that previous knowledge in taxation did not have a significant effect on students’ Volume: 4 Issues: 32 [September, 2019] pp.01-11] International Journal of Education, Psychology and Counseling eISSN: 0128-164X Journal website: www.ijepc.com