Most of my accounting students are very hands-on. They learn much better when they can work through problems and exercises. Listening is beneficial to the extent that they can visualize the process and then convert the process to action themselves. It can be very frustrating for students to read a chapter,listen to a lecture or view a power point only to find they cannot solve the problems. I go over a concept with them together in class and then give them a similar exercise or problem to work through. If they have questions both their classmates and I are there to help.