The impact of cultural factors on students' learning style preferences on implementation of the International Education Standards (IES)

Satoshi Sugahara, Gregory Boland

Research output: A Conference proceeding or a Chapter in BookConference contribution

Abstract

Recently the International Federation of Accountants (IFAC) has issued the International Education Standards (IES) in order to implement successful convergence of accounting education. Despite such a growing global demand for the convergence of accounting education, there however exists anecdotal evidence that existing cultural diversities may prevent an effective implementation of these Standards. Therefore, the purpose of this study is to empirically examine the role that cultural factors have on students’ learning style preferences. An effective total of 130 undergraduate accounting students were used in our sample. These students came from five Japanese universities and two Australian universities. Employing our questionnaire, students were asked Kolb’s Learning Style Inventory and Hofstedes’ Value Survey Model for Young People in order to collect data for analyses variables. Then several statistical techniques were applied to explore latent relationships between learning styles for accounting students and their cultural factors. The findings of our study indicated that cultural differences across the two nations studied had a significant impact on accounting students’ learning style preferences. It was also found from the analyses that differences in students’ learning styles are significantly associated with their degree of individualism (IVD) and uncertainty avoidance (UAI). The study recommends that accounting instructors should be very sensitive to cultural differences and adjust their teaching methods in order to achieve the best mix of acceptable learning outcomes. Similarly, the IFAC should be encouraged to produce specific guidelines that take into account cultural differences in the process of international convergence of accounting education.
Original languageEnglish
Title of host publication2007 AFAANZ Conference
EditorsJ Stewart
Place of PublicationAustralia
PublisherAccounting and Finance Association of Australia and New Zealand
Pages1-33
Number of pages33
Publication statusPublished - 2007
EventAFAANZ 2007 - Gold Coast, Australia
Duration: 1 Jul 20073 Jul 2007

Publication series

NameConference Proceedings of AFAANZ
PublisherAccounting and Finance Association of Australia and New Zealand
ISSN (Electronic)1328-780X

Conference

ConferenceAFAANZ 2007
CountryAustralia
CityGold Coast
Period1/07/073/07/07

Fingerprint

education standards
cultural factors
learning
cultural difference
student
federation
education
university
cultural diversity
individualism
teaching method
instructor
uncertainty
questionnaire
demand

Cite this

Sugahara, S., & Boland, G. (2007). The impact of cultural factors on students' learning style preferences on implementation of the International Education Standards (IES). In J. Stewart (Ed.), 2007 AFAANZ Conference (pp. 1-33). (Conference Proceedings of AFAANZ). Australia: Accounting and Finance Association of Australia and New Zealand.
Sugahara, Satoshi ; Boland, Gregory. / The impact of cultural factors on students' learning style preferences on implementation of the International Education Standards (IES). 2007 AFAANZ Conference. editor / J Stewart. Australia : Accounting and Finance Association of Australia and New Zealand, 2007. pp. 1-33 (Conference Proceedings of AFAANZ).
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abstract = "Recently the International Federation of Accountants (IFAC) has issued the International Education Standards (IES) in order to implement successful convergence of accounting education. Despite such a growing global demand for the convergence of accounting education, there however exists anecdotal evidence that existing cultural diversities may prevent an effective implementation of these Standards. Therefore, the purpose of this study is to empirically examine the role that cultural factors have on students’ learning style preferences. An effective total of 130 undergraduate accounting students were used in our sample. These students came from five Japanese universities and two Australian universities. Employing our questionnaire, students were asked Kolb’s Learning Style Inventory and Hofstedes’ Value Survey Model for Young People in order to collect data for analyses variables. Then several statistical techniques were applied to explore latent relationships between learning styles for accounting students and their cultural factors. The findings of our study indicated that cultural differences across the two nations studied had a significant impact on accounting students’ learning style preferences. It was also found from the analyses that differences in students’ learning styles are significantly associated with their degree of individualism (IVD) and uncertainty avoidance (UAI). The study recommends that accounting instructors should be very sensitive to cultural differences and adjust their teaching methods in order to achieve the best mix of acceptable learning outcomes. Similarly, the IFAC should be encouraged to produce specific guidelines that take into account cultural differences in the process of international convergence of accounting education.",
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Sugahara, S & Boland, G 2007, The impact of cultural factors on students' learning style preferences on implementation of the International Education Standards (IES). in J Stewart (ed.), 2007 AFAANZ Conference. Conference Proceedings of AFAANZ, Accounting and Finance Association of Australia and New Zealand, Australia, pp. 1-33, AFAANZ 2007, Gold Coast, Australia, 1/07/07.

The impact of cultural factors on students' learning style preferences on implementation of the International Education Standards (IES). / Sugahara, Satoshi; Boland, Gregory.

2007 AFAANZ Conference. ed. / J Stewart. Australia : Accounting and Finance Association of Australia and New Zealand, 2007. p. 1-33 (Conference Proceedings of AFAANZ).

Research output: A Conference proceeding or a Chapter in BookConference contribution

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Sugahara S, Boland G. The impact of cultural factors on students' learning style preferences on implementation of the International Education Standards (IES). In Stewart J, editor, 2007 AFAANZ Conference. Australia: Accounting and Finance Association of Australia and New Zealand. 2007. p. 1-33. (Conference Proceedings of AFAANZ).