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The impact of cultural factors on students’ learning style preferences

Author

Listed:
  • Gregory Boland
  • Satoshi Sugahara
  • Evelien Opdecam
  • Patricia Everaert

Abstract

Purpose - The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global convergence in accounting education. Design/methodology/approach - Kolb's Learning Style Inventory and Hofstede's Value Survey Model for Young People were administered to 244 undergraduate students studying accounting in Japanese, Australian and Belgian universities. Findings - The outcome of this research revealed that the student groups from Australia and Belgium tended to be more individualistic in their learning and were more willing to learn by doing, while Japanese students do not prefer to learn by doing, but prefer learning by watching. Originality/value - The results might be of interest to accounting educators to assist them with the smooth introduction of the International Education Standards (IES) by the International Federation of Accountants (IFAC) and the International Accounting Education Standard Board (IAESB).

Suggested Citation

  • Gregory Boland & Satoshi Sugahara & Evelien Opdecam & Patricia Everaert, 2011. "The impact of cultural factors on students’ learning style preferences," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 243-265, September.
    • Handle: RePEc:eme:arapps:v:19:y:2011:i:3:p:243-265
    DOI: 10.1108/13217341111185155
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    References listed on IDEAS

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    1. Belverd Needles, 2005. "Implementing international education standards: The global challenges," Accounting Education, Taylor & Francis Journals, vol. 14(1), pages 123-129.
    2. Pru Marriott, 2002. "A longitudinal study of undergraduate accounting students' learning style preferences at two UK universities," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 43-62.
    3. Ralph Adler & Rosalind Whiting & Kate Wynn-Williams, 2004. "Student-led and teacher-led case presentations: empirical evidence about learning styles in an accounting course," Accounting Education, Taylor & Francis Journals, vol. 13(2), pages 213-229.
    4. Yoshitaka Yamazaki, 2005. "Learning Styles and Typologies of Cultural Differences: A Theoretical and Empirical Comparison," Working Papers EMS_2005_02, Research Institute, International University of Japan.
    5. Kate Wynn-Williams & Rosalind Whiting & Ralph Adler, 2008. "The Influence of Business Case Studies on Learning Styles: An Empirical Investigation," Accounting Education, Taylor & Francis Journals, vol. 17(2), pages 113-128.
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