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This paper addressed the question of whether culture affects accounting students’ learning processes. This was examined by considering three primary inquiries into the role of culture in accounting education: first, do we know if culture impacts learning? Second, how much do we know about culture-specific learning styles in the accounting field? Third, what implications do culture-specific learning styles carry for accounting educators?
A survey of the culture-specific learning styles literature shows that culture does indeed impact learning, but this research is often messy with contradictions and lacks an overarching, generally accepted framework. This is due at least in part to the dynamism of learning and the human mind. More specific research into the role of culture-specific learning styles in accounting education reveals a field of research that is underdeveloped with few accounting- specific findings. Finally, culture-specific learning styles carry several implications for educators. Careful consideration should be given to the constraints present in the human mind. Problems with culture may ultimately be associated with overloading short-term memory. Likewise, prior experience is an important aspect of culture-specific learning and should be recognized by accounting educators. Last, not all motivation need be sourced from the student, and instructors may explore the role of visual prompts when teaching foreign students.