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The article presents the results of research from 2015 to identify teaching style of teacherś of Accounting at vocational secondary schools in the Czech Republic in terms of the proper usage of methods to enhance thinking, the application of interdisciplinary relationships and the impact of teacher's motivation. The comparison of the attitudes of students and teachers on the subject of Accounting is presented. The article is based on the empirical research conducted in 2014 on the basis of a survey method, the number of respondents was 1,700 students from 30 vocational secondary schools. The research has proven that students perceive the subject Accounting as very difficult, less popular and high motivation is needed. The authors discuss motivation as the factor of shaping the memory footprint (Elliot, 1999) and categorization of teaching styles (Sternberger, 1998). The effects of teaching clearly affect teaching methods. Today's trend is to teach students to see the sense in the curriculum and develop thinking using Bloom's taxonomy of educational objectives, which can be integrated into education by using the method of case studies or economic games. Research itself was focused on vocational secondary schools in the CR. 34 vocational secondary schools out of 60 addressed took part in the research filling the surveys. 38 teachers were involved in the surveys. The data is processed into absolute and relative frequencies and analyzed based on descriptive statistics. By using the survey method the authors verified the premises. Research has revealed that teachers use methods enhancing thinking, but they work with them inaccurately, regardless of age or education and very rarely take part in methodological training. Therefore, methods are interpreted and used incorrectly. This means that students are not developing thinking effectively, although they have the opposite point of view. Teachers and students perceive the subject as a difficult one, less popular and requiring high motivation. Popularity and greater variegation of the subject can be influenced by the appropriate methodology used by teachers. [ABSTRACT FROM AUTHOR]