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 130 undergraduate students studying accounting in Japanese and Australian universities. The findings of this comparative study report that differences in the particular learning styles of doing/watching (AE–RO) between the two nationality groups are significantly associated with individualism (IDV). The supplementary t-test also revealed the mean scores of AE–RO and IDV for Australian accounting students were significantly higher than those of Japanese students, which suggests that Japanese like to learn by watching due to their relatively collective approach to learning. In contrast, Australian students who tended to be more individualistic in their learning were more willing to learn by doing. The results will be of interest to accounting educators to assist them with the smooth introduction of the International Education Standards (IES) prescribed by the International Accounting Education Standards Board (IAESB) of the International Federation of Accountants (IFAC).
