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The purpose of this paper is to review whether culture affects accounting students’ learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on culture-specific learning differences. The literature gap is particularly acute with respect to practical culture-specific guidance for accounting educators. This paper is organized along three primary inquiries into the role of culture in accounting education: first, do we know if culture impacts learning? Second, how much do we know about culture-specific learning styles in the accounting field? Third, what implications do culture-specific learning styles carry for accounting educators?

Initially, the author surveys culture-specific learning styles literature, after which a more in-depth analysis of accounting-specific literature is conducted. The author then provides a synthesis of the literature followed by a discussion of the implications for accounting educators.

Culture-specific learning styles carry several implications for educators such as problems associated with overloading short-term memory, the importance of prior experience and the role of visual prompts and motivation among students and educators.

It is an opportunity for accounting educators to explore practical teaching techniques that address differences in learning styles that result from culture.

Culture-specific learning styles carry several implications for educators. Problems with culture may ultimately be associated with overloading short-term memory. Likewise, prior experience is an important aspect of culture-specific learning and should be recognized by accounting educators. Last, not all motivation need be sourced from the student, and instructors may explore the role of visual prompts when teaching international students.

This paper highlights the importance of culture-specific learning styles research in accounting education and the need for accounting educators to carefully consider cultural implications, as international accounting education standards are pursued. The dearth of research into culture-specific learning styles in accounting education is addressed.

On a global scale, leadership takes place within a complex environment that is molded both by national culture and organizational culture influences. This chapter explores leader-culture (L-C) fit in this global context. Drawing together distinct perspectives on national culture and organizational culture, we identify potential contingencies of L-C fit across these levels. In addition to identifying key gaps and areas for future exploration, we also discuss the practical uses of fit when selecting and developing leaders. Overall, we argue that researchers and practitioners could benefit from an expanded perspective on cultural fit to simultaneously address aspects of national and organizational culture.

This chapter presents theoretical and empirical studies that investigate the influence of digital culture on the educational process of university students where mobile devices and the internet have become increasingly present as resources in everyday school life. The researchers investigate how such devices and the internet interact with university environments in ways that change the more traditional academic practices, such as reading, writing, and studying. Moreover, in the context of what has been widely labeled as humanities studies, interest has grown in understanding how “culture” may be studied via varied strands of interpretative lines of inquiry, each configured by different methods and ways of reflection. At master education levels, digital technology becomes even more present as a means of academic activity and, as a result, amplifies the impacts of digital culture on contemporary university culture. The purpose of this work is to study the concept of culture, digital culture, and scholarly culture, and, on a second approach, to review aspects of the development of communication methods and their impacts on university educational environments. As a methodological theoretical procedure, this research builds on authors who have raised practical and scholarly cultural questions, such as Pierre Bourdieu, Pierre Levy, Raymond Williams, Roger Chartier, Anne Marie Chartier, and Bernard Lahire, among others. This study engages in empirical research with students in an Advertising and Marketing course in a private higher educational institution in the city of Araraquara, which is located in the “interior” of the state of São Paulo in Brazil.

The purpose of this paper is to revisit earlier predictions by Judi Marshall in 1991 to explore whether similar issues were evident in a sample of contemporary female managers.

Qualitative data from six Australian female managers who had participated in a longitudinal study over a period of ten years were examined. Career advancement aspirations and outcomes were compared with those of male managers, and reflections on the managerial role, and organisational practices were sought.

Examples of organisational resilience “to involve women in organisations on equal terms” were evident in all the six female managers in the study. In addition, even when levels of success were achieved, it could be questioned whether these women could be seen as “definers of meaning (or culture)”.

Organisational culture appears to continue to create difficulties for contemporary women in management. A system of accountability is strongly recommended, based on a similar reporting programme adopted by the Equal Opportunity for Woment in the Workplace Agency (EOWA) to measure the equal opportunity programmes on offer in the workplaces of organisations with 100 or more employees.

The paper is highly original as it seeks to compare predictions made by an eminent UK scholar in the field of women in management in 1991 with the experiences of a small sample of contemporary Australian female managers over a ten‐year period in their management roles.

The purpose of this paper is to contribute to a better understanding of the international mobility of mainland students in special administrative regions of China and in places outside China.

There have been studies using the framework of push–pull and reverse push–pull factors to explore the movement of mainland students to North America, Australia, Singapore and Hong Kong. This study follows up by exploring such research directions in Macau, which is another special administrative region of China. Different from previous studies, the sample of this study came specifically from 130 students enrolling in teacher education undergraduate programs in Macau.

In this study, using data collected from questionnaires and interviews, the factors affecting mainland student teachers’ choice of Macau as a place for their undergraduate studies are examined. Other related issues such as the challenges these students face and their intentions after their graduation are also studied.

The data collected for this study were primary and original, drawing specifically from students enrolling teacher education programs. Following the various studies on the global movement of mainland students, this study aimed at understanding mainland students’ mobility pattern in one of China’s special administration regions, Macau. In this regard, cultural identity and cultural factors were considered on top of other factors.

Calls for culture change often result from a desire to change certain behaviours. The purpose of this paper is to summarise some key findings of a five-year investigation into quicker and more affordable routes to creating high-performance organisations. It suggests a practical and cost-effective way of quickly changing the behaviour of key work-groups independently of corporate culture which integrates working and learning and simultaneously achieves multiple corporate objectives.

A programme of critical success factor, “issue” and other surveys was complemented with a five-year evaluation of more recent case studies to understand early adoptions of performance support and to assess their results and implications. The applications examined were discussed with the relevant technical architect and the results obtained corroborated with commissioner/user performance data and/or documented assessments/reactions.

The use of performance support which can integrate learning and working represents an affordable way of changing the behaviour of particular and front-line work-groups independently of corporate culture. Changing a culture defined in terms of deeply held attitudes, values and beliefs is problematic, but required changes of behaviour can often be quickly accomplished using performance support, which can also address particular problems and deliver benefits for multiple stakeholders.

Culture change is neither necessary nor desirable where there are quicker, practical and affordable ways of altering behaviours while organisational cultures remain unchanged. It might also be problematic in organisations that need to embrace a diversity of cultures and encourage a variety of approaches and behaviours across different functions and business units. One can avoid certain general, expensive, time consuming and disruptive corporate programmes in an area such as culture change and adopt a quick, focused and cost-effective alternative that can quickly deliver multiple benefits for people and organisations.

This paper summarises the main findings of an investigation that has identified deficiencies of contemporary responses to a requirement to change certain behaviours that involve seeking to change a corporate culture and questions their practicality, desirability, time-scale and affordability. It presents and evidence-based alternative approach that is more affordable and can more quickly deliver changes of behaviour required and ensure compliance with relevant laws, regulations, policies and codes.

Describes the “tangible culture” approach in promoting culture change, and smoothing the way to successful integration, which consultants and researchers devised to resolve some of the issues IBM faced over the $3.5 billion acquisition of PricewaterhouseCoopers Consulting in 2002.

Details the three concepts – “business practices”, “right vs. right”, and “outcome narratives” – which lie at the heart of the tangible‐culture approach, and some of their practical applications.

Demonstrates that tangible culture specifically targets the culture issues associated with mergers and acquisitions, alliances (e.g. outsourcing), major restructuring (e.g. shared services) and transformation. It can provide the clarity to help companies to reduce their risks and achieve full operations more quickly, while avoiding the delays, strife, additional costs and lost revenues that can erode a business case.

Shows that organizations can now do something about culture clash and no longer need simply to hope for the best.

Accepts that tangible culture is not a silver bullet, and is still proving itself, but advances the view that it is bringing benefits to IBM and to the author's clients.

The purpose of this paper is to describe the perception of real teamwork and sustainable quality culture as well as success factors for achieving a sustainable quality culture within an organisation, focusing on top management teams (TMTs). An additional purpose is to explore the relationship between real teamwork and sustainable quality culture.

A mixed-methods design focusing on TMTs was used. Four TMTs were open-sampled and located in different parts of Sweden. The data were collected through questionnaires and focus group discussions between April 2022 and December 2022. Follow-up meetings were thereafter held with the participants. A meta-analysis was conducted of the data from the four TMTs.

Two overarching conclusions of this study were: to follow the developed methodology can be one way to increase TMTs' abilities for real teamwork alongside a sustainable quality culture, and the results also showed the importance of a systems view, emotional commitment and continuous improvement for improving real teamwork and creating a sustainable quality culture.

Practical implications were suggestions on how to increase the TMTs' abilities for real teamwork alongside a sustainable quality culture. A deepened understanding of real teamwork and a sustainable quality culture was also achieved by the participants.

The novelty of this paper is the use of a new methodology for assessing teamwork and sustainable quality culture. To the authors' knowledge, no similar research has previously been performed to investigate teamwork alongside a sustainable quality culture, focusing on TMTs.