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

Gregory Boland, Satoshi Sugahara, Evelien Opdecam UGent and Patricia Everaert UGent (2011) ASIAN REVIEW OF ACCOUNTING. 19(3). p.243-265
abstract
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 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).
Please use this url to cite or link to this publication:
author
organization
year
type
journalArticle (original)
publication status
published
subject
keyword
Learning Style, Japan, International Education Standards for professional accountants (IES), International Federation of Accountants (IFAC), International Accounting Education Standards Board (IAESB), Cultural Dimensions, Belgium, Australia
journal title
ASIAN REVIEW OF ACCOUNTING
ARA
volume
19
issue
3
article_number
4
pages
243 - 265
ISSN
1321-7348
DOI
10.1108/13217341111185155
language
English
UGent publication?
yes
classification
A2
copyright statement
I have transferred the copyright for this publication to the publisher
VABB id
c:vabb:322688
VABB type
VABB-1
id
1955780
handle
http://hdl.handle.net/1854/LU-1955780
date created
2011-11-29 14:09:58
date last changed
2012-03-06 11:38:33
@article{1955780,
  abstract     = {The purpose of this study is to examine empirically the relationship between cultural factors and students{\textquoteright} learning style preferences in the context of the current global convergence in accounting education. Kolb{\textquoteright}s Learning Style Inventory and Hofstede{\textquoteright}s 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).},
  articleno    = {4},
  author       = {Boland, Gregory and Sugahara, Satoshi  and Opdecam, Evelien and Everaert, Patricia},
  issn         = {1321-7348},
  journal      = {ASIAN REVIEW OF ACCOUNTING},
  keyword      = {Learning Style,Japan,International Education Standards for professional accountants (IES),International Federation of Accountants (IFAC),International Accounting Education Standards Board (IAESB),Cultural Dimensions,Belgium,Australia},
  language     = {eng},
  number       = {3},
  pages        = {4:243--4:265},
  title        = {The impact of cultural factors on students' learning style preferences: a global comparison between Japan, Australia and Belgium},
  url          = {http://dx.doi.org/10.1108/13217341111185155},
  volume       = {19},
  year         = {2011},
}

Chicago
Boland, Gregory, Satoshi Sugahara, Evelien Opdecam, and Patricia Everaert. 2011. “The Impact of Cultural Factors on Students’ Learning Style Preferences: a Global Comparison Between Japan, Australia and Belgium.” Asian Review of Accounting 19 (3): 243–265.
APA
Boland, G., Sugahara, S., Opdecam, E., & Everaert, P. (2011). The impact of cultural factors on students’ learning style preferences: a global comparison between Japan, Australia and Belgium. ASIAN REVIEW OF ACCOUNTING, 19(3), 243–265.
Vancouver
1.
Boland G, Sugahara S, Opdecam E, Everaert P. The impact of cultural factors on students’ learning style preferences: a global comparison between Japan, Australia and Belgium. ASIAN REVIEW OF ACCOUNTING. 2011;19(3):243–65.
MLA
Boland, Gregory, Satoshi Sugahara, Evelien Opdecam, et al. “The Impact of Cultural Factors on Students’ Learning Style Preferences: a Global Comparison Between Japan, Australia and Belgium.” ASIAN REVIEW OF ACCOUNTING 19.3 (2011): 243–265. Print.