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ACCA Applied Knowledge · Business and Technology · Learning and training at work

Kolb's learning cycle has four stages. A trainee accountant has just finished a month-end close, then thinks carefully about what went well and what delayed the process. Which stage of Kolb's cycle is she in?

She is in the reflective observation stage. Kolb's cycle begins with a concrete experience, which she has completed, and then moves to reviewing and reflecting on what happened before forming general conclusions and testing them in later practice.

  1. AConcrete experience
  2. BReflective observationCorrect
  3. CAbstract conceptualisation
  4. DActive experimentation

Explanation

Having already had the concrete experience of the close, she is now reviewing it and considering what happened. That is reflective observation. Abstract conceptualisation would follow, when she draws general conclusions or rules, and active experimentation would be testing them next time.

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