ABSTRACT
This study aims to determine the learning style of accounting students in the disruption era viewed from two perspectives, the meaning of the era of disruption and revealing that meaning to the learning style of accounting students. Using phenomenology, the meaning of the era is revealed. The subjects in this study are four students majoring in accounting at one of the state universities in Indonesia (University A). The data was collected using interviews, documentation, and observation. The results of this study conclude that the meaning of the era of disruption for accounting students is the time when all information can be easily obtained without any space and time limits. According to accounting students, the disruption era significantly affected their learning style, because with the era of disruption, the way to get the latest material and information about the courses can be done very easily anywhere and anytime.
