The impact of cultural factors on students' learning style preferences: a global comparison between Japan, Australia and Belgium

The purpose of this study is to examine empirically the relationship between cultural factors and studentsU+2019 learning style preferences in the context of the current global convergence in accounting education. KolbU+2019s Learning Style Inventory and HofstedeU+2019s Value Survey Model for Young People were administered to 244 undergraduate students studying accounting in three universities in Japan, Australia and Belgium. First, 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. Second, the findings of this comparative study report that (1) preferences for learning styles of doing (AE-RO) among the three nationality groups are significantly associated with individualism (IDV) and (2) preferences for learning styles of thinking (AC-CE) are significantly related with Masculinity (MAS). Third, the results show that if we include the impact of the differences in cultural factors among the three countries, there still exists significant differences in learning style preferences between accounting students of Japan, Australia and Belgium. Since the most effective learning is realized if teaching methods are in congruence with the learning style preferences of the students, the results of this study will assist accounting educators as they introduce the International Education Standards (IES) that have been developed by the International Federation of Accountants (IFAC) and the International Accounting Education Standard Board (IAESB).

Jaar van publicatie:2011