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Approaches to learning accounting: a cross‐cultural study

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  • John Donald
  • Beverley Jackling

Abstract

Purpose - The purpose of this study is to examine the relationship between the cultural background of students and their learning approaches in a first year undergraduate accounting program. Design/methodology/approach - While prior research in this area has more generally focused on the investigation of the approaches to learning by accounting students, there appears to have been little investigation into the learning approaches of students from different cultures who are studying accounting together at the same institution. The paper presents the results of a study of 550 students enrolled in an undergraduate accounting program at a multi‐campus university in Victoria, Australia, which used Biggs' study process questionnaire (SPQ) to assess the approaches to learning utilised by local and Chinese students. Findings - The results showed that, while there were no significant differences in the use of surface and deep learning strategies by the Chinese and Australian students, there were significant differences in the learning motives of the two groups. Furthermore, the results contradict prior claims that Asian students rely principally on the memorisation and reproduction of factual information as a means of achieving academic success. Originality/value - The study provides support for the notion that Chinese students may in fact have a culturally induced bias towards seeking understanding through deeper approaches to study.

Suggested Citation

  • John Donald & Beverley Jackling, 2007. "Approaches to learning accounting: a cross‐cultural study," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 100-121, April.
    • Handle: RePEc:eme:arapps:v:15:y:2007:i:2:p:100-121
    DOI: 10.1108/13217340710823341
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    References listed on IDEAS

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    1. Beverley Jackling, 2005. "Perceptions of the learning context and learning approaches: Implications for quality learning outcomes in accounting," Accounting Education, Taylor & Francis Journals, vol. 14(3), pages 271-291.
    2. Barry Cooper, 2004. "The enigma of the Chinese learner," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 289-310.
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    Cited by:

    1. Yang, Helen Hong & Craig, Russell & Farley, Alan, 2015. "A review of Chinese and English language studies on corporate environmental reporting in China," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 30-48.
    2. Silvia FĂT & Georgeta PÂNIȘOARĂ & Cristina GHIȚĂ & Liliana MÂȚĂ, 2018. "An Analysis Of Differences In The Way That Pupils With And Without Speech Disorders Make Use Of Their Learning Styles," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 13-138, December.
    3. Belete J. Bobe & Barry J. Cooper, 2020. "Accounting students’ perceptions of effective teaching and approaches to learning: impact on overall student satisfaction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2099-2143, September.
    4. Duff, Angus & Mladenovic, Rosina, 2015. "Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 47(3), pages 321-338.
    5. Janse van Rensburg, Cecile & Coetzee, Stephen A. & Schmulian, Astrid, 2014. "South African financial reporting students' reading comprehension of the IASB Conceptual Framework," Journal of Accounting Education, Elsevier, vol. 32(4), pages 1-15.
    6. Beverley Jackling & Monica Keneley, 2009. "Influences on the supply of accounting graduates in Australia: a focus on international students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 141-159, March.
    7. Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015. "Accounting learning preferences: the role of visualisation," Working Papers 2015094, University of Ferrara, Department of Economics.

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