The Role of Cultural Factors in the Learning Style Preferences of Accounting Students: A Comparative Study between Japan and Australia
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. Kolb's Learning Style Inventory and Hofstede's Value Survey Model for Young People were administered to 130 undergraduate students studying accounting in Japanese and Australian universities. The findings of this comparative study report that differences in the particular learning styles of doing/watching (AE-RO) between the two nationality groups are significantly associated with individualism (IDV). The supplementary t-test also revealed the mean scores of AE-RO and IDV for Australian accounting students were significantly higher than those of Japanese students, which suggests that Japanese like to learn by watching due to their relatively collective approach to learning. In contrast, Australian students who tended to be more individualistic in their learning were more willing to learn by doing. The results will be of interest to accounting educators to assist them with the smooth introduction of the International Education Standards (IES) prescribed by the International Accounting Education Standards Board (IAESB) of the International Federation of Accountants (IFAC).
Volume (Year): 19 (2010)
Issue (Month): 3 ()
|Contact details of provider:|| Web page: http://www.tandfonline.com/RAED20|
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/RAED20|
When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:19:y:2010:i:3:p:235-255. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.