The impact of cultural factors on students’ learning style preferences

Gregory Boland (School of Business and Government, University of Canberra, Canberra, Australia)
Satoshi Sugahara (Faculty of Commerce Sciences, Hiroshima Shudo University, Hiroshima, Japan)
Evelien Opdecam (Faculty of Economics and Business Administration, Ghent University, Gent, Belgium)
Patricia Everaert (Faculty of Economics and Business Administration, Ghent University, Gent, Belgium)

Asian Review of Accounting

ISSN: 1321-7348

Publication date: 20 September 2011

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).

Keywords

Citation

Boland, G., Sugahara, S., Opdecam, E. and Everaert, P. (2011), "The impact of cultural factors on students’ learning style preferences ", Asian Review of Accounting, Vol. 19 No. 3, pp. 243-265. https://doi.org/10.1108/13217341111185155

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited

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