The role of learning style towards the framework development for the international accounting education

• Project/Area Number: 19730319
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Hiroshima Shudo University
• Principal Investigator: SUGAHARA Satoshi Hiroshima Shudo University, 商学部, 准教授 (40331839)
• Project Period (FY): 2007 – 2009
• Project Status: Completed (Fiscal Year 2009)
• Budget Amount: ¥3,110,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥510,000); Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2008: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000); Fiscal Year 2007: ¥900,000 (Direct Cost: ¥900,000)
• Keywords: 国際会計 / 国際会計教育 / 学習スタイル / 文化的差異 / 会計を専攻する学生 / 職業会計士 / オーストラリア / ベルギー / 会計学を学ぶ学生

Research Abstract

This research aims to investigate the role of cultural dimensions towards learning styles among accounting students from several countries. The result of this research revealed that the more strongly students has individualistic trait the more likely they prefer "learning by doing" as their favorable learning style, and vice versa. Given this above finding, this study provided several suggestive ideas to achieve smooth implementations of the global convergence of accounting education.

Research Products

• [Journal Article] The ro le of cultural factors in the learning style preference of accounting students: A comparative study between Japan and Australia (2010)
  • Author(s): Sugahara, S., G. Boland
  • Journal Title: Accounting Education: An International Journal (近日発行予定)
  • Peer Reviewed
• [Journal Article] The effect of students' ethics learning experiences to develop ethics reasoning abilities: A co mparative study (2010)
  • Author(s): Sugahara, S., N. Urasaki, M. Wei, G. Boland
  • Journal Title: International Journal of Accounting, Auditing and Performance Evaluation 6(1) Pages: 54-79
  • Peer Reviewed
• [Journal Article] The effective of students'ethics learning experiences to develop ethical reasoning abilities : a comparative study between Japanese and Chinese students (2010)
  • Author(s): Satoshi Sugahara, Naohiro Urasaki, Minghai Wei, Gregory Boland
  • Journal Title: International Journal of Accounting, Auditing and Performance Evaluation 6 Pages: 54-79
  • Peer Reviewed
• [Journal Article] The accounting profession as a career choice for tertiary business students in Japan - A factor analysis (2009)
  • Author(s): Sugahara, S., G. Boland
  • Journal Title: Accounting Education: An International Journal Vol.18,No.3 Pages: 225-272
  • Peer Reviewed
• [Journal Article] The factors influencing accounting school students' career intention to become a Cert ified Public Accountant in Japan (2009)
  • Author(s): Sugahara, S., K. Hiramatsu, G. Boland
  • Journal Title: Asian Review of Accounting Vo.17,No.1 Pages: 5-22
  • Peer Reviewed
• [Journal Article] The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan (2009)
  • Author(s): Satoshi Sugahara, Kazuo Hiramatus, Gregory Boland
  • Journal Title: Asian Review of Accounting 17 Pages: 5-22
  • Peer Reviewed
• [Journal Article] Accounting Profession as a Career Choice for Tertiary Business Students in Japan-A Factor Analysis (2009)
  • Author(s): Satoshi Sugahara, Gregory Boland
  • Journal Title: Accounting Education : an international journal 18 Pages: 255-272
  • Peer Reviewed
• [Journal Article] Students' Major Choice in Accounting and its Effect on their Self-effi cacy Towards Generic Skills : An Australian Study (2009)
  • Author(s): Satoshi Sugahara, Kazumi Suzuki and Gregory Boland
  • Journal Title: 修道商学 49巻 Pages: 1-27
  • NAID: 110007025949
• [Journal Article] 会計大学院で学ぶ学生の実態調査 (2007)
  • Author(s): 菅原智・平松一夫
  • Journal Title: 企業会計 59巻5号 Pages: 82-96
  • NAID: 40015424544
• [Journal Article] Perceptions of the Certified Public Accountants by accounting and non-accounting tertiary students in Japan (2006)
  • Author(s): Sugahara, S., G. Boland
  • Journal Title: Asian Review o f Accounting Vo.14,No.1/2 Pages: 149-169
  • Peer Reviewed
• [Presentation] The Impact of Cultural Factors on Students' Learning Style Preferences : A Global Comparison Between Japan, Australia, Belgium and Italy (2009)
  • Author(s): 菅原智
  • Organizer: European Accounting Association Annual Congress
  • Place of Presentation: タンペレ、フィンランド
  • Year and Date: 2009-05-19
• [Presentation] The impact of cultural factors on students' learning style preferences: A global comparison between Japan, Australia, Belgiu m and Italy (2009)
  • Organizer: European Accounting Association (EAA), 2009 Annual Congress
  • Place of Presentation: Tampere; Finland
• [Presentation] Students' major choice in accounting and its effect on their self-efficacy towards generic skills-An Australian study (2008)
  • Author(s): 菅原智
  • Organizer: Asian Academic Accounting Association
  • Place of Presentation: ドバイ、アラブ首長国連邦
  • Year and Date: 2008-11-30
• [Presentation] Perceptions of Generic Skills for Accounting Professionals by Japanese Accounting Faculty and Practitioners (2008)
  • Author(s): 菅原智
  • Organizer: Asia Pacific Conference on International Accounting Issues
  • Place of Presentation: パリ、フランス
  • Year and Date: 2008-11-11
• [Presentation] The role of cultural factors in the global convergence of accounting education (2008)
  • Author(s): 菅原智
  • Organizer: European Accounting Association
  • Place of Presentation: ロッテルダム、オランダ
  • Year and Date: 2008-04-25
• [Presentation] Perceptions of Generic Skills for Accounting Professionals by Japanese Accounting Faculty and Practitioners (2008)
  • Organizer: Asian Pacific Conference on International Accounting Issues (APC), 2008 Annual Conference
  • Place of Presentation: Paris, France
• [Presentation] The role of cultural factors in the global convergence of accounting education (2008)
  • Organizer: European Accounting Association (EAA), 2008 Annual Congress
  • Place of Presentation: Rotterdam; Netherlands
• [Presentation] The factors influencing career intention to become the Certified Public Accountants among students at the Accounting Schools in Japan (2007)
  • Organizer: International Association for Accounting Education and Research (IAAER) 2007 Annual Conference in Mexico City
  • Place of Presentation: Mexico
• [Presentation] The impact of cultural factors on students' learning style preference on impleme ntation of the International Education Standards (IESs) (2007)
  • Author(s): 菅原 智
  • Organizer: 13th International Euro-Asian Research Conference
  • Place of Presentation: 北海道、日本
• [Presentation] The cultural impact of students' learning style preference on the International Education Standards (IESs) (2007)
  • Author(s): 菅原 智
  • Organizer: Korean Accounting Association Annual Summer International Conference
  • Place of Presentation: ソウル、韓国
• [Presentation] The cultural impact on students' learning style under the International Education Standards (IES):A comparative study between Australia and Japan (2007)
  • Author(s): 菅原 智
  • Organizer: Accounting and Financial Associations of Australia and New Zealand (AFAANZ) Annual Conference
  • Place of Presentation: ゴールド・コースト、オーストラリア