Approaches to learning accounting : a cross-cultural study

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.

Student characteristics and approaches to learning: a cross-cultural study

The principal aim of this study is to examine the relationship between the cultural background of students and their learning approaches in a tertiary accounting program. While prior research in this area has more generally focused on the investigation of the learning approaches of accounting students, there appears to have been little investigation into the learning approaches of students from different cultures who are studying 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 Victorian university where learning approaches and cultural background variables were investigated together with other background variables such as gender and age.

The findings extend prior research on the impact cultural factors may have on the learning approaches of accounting students and also assists in clarifying the relationship between memorisation in the process of learning given the diverse ways that students from different cultures study accounting.

A cross-cultural study of consumer purchase intention and planned behaviour

This study investigates for two cultures differences in consumers’ purchase intention formation and their association with planned behaviour using the model of reasoned action. It also seeks evidence of exposure to a new dominant culture influencing change in behavioural intentions. Australian and Malaysian students are used as participants in the study. The results indicate that there is an association between intention and planned behaviour for Australian students, while no association exists for the Malaysian students. Additionally, the Malaysian students living in Australia for more than two years do not show a tendency to adopt the Australian students’ intention formation in an ‘individualistic’ culture.

Ethical structures and processes of corporations operating in Australia, Canada and Sweden : A longitudinal and cross-cultural study

Based on the ‘Partnership Model of Corporate Ethics’ (Wood, 2002), this study examines the ethical structures and processes that are put in place by organizations to enhance the ethical business behavior of staff. The study examines the use of these structures and processes amongst the top companies in the three countries of Australia, Canada, and Sweden over two time periods (2001–2002 and 2005–2006). Subsequently, a combined comparative and longitudinal approach is applied in the study, which we contend is a unique approach in the area of business ethics. The findings of the study indicate that corporations operating in Sweden have utilized ethical structures and processes differently than their Canadian and/or Australian counterparts, and that in each culture the way that companies fashion their approach to business ethics appears congruent with their national cultural values. There does, however, appear to be a convergence of views within the organizations of each culture, as the Swedish companies appear to have been more influenced in 2005–2006 by an Anglo-Saxon business paradigm than they have been in the past.

A cross-cultural study into peer evaluations of women's leadership effectiveness

Purpose: The present paper is based on a cross-cultural exploration of middle managers in two diverse cultures and aims to focus on how the leadership styles of managerial women are perceived and evaluated. In particular, female and male peer evaluations of leadership effectiveness in Malaysia and Australia are to be explored.

Design/methodology/approach: Surveys from 324 middle managers from Malaysia and Australia were quantitatively analysed. The sample for the study was drawn from organisations in four industry types in both countries.

Findings:  Findings suggest that evaluations of female managers' leadership styles in general, and within the respondent's own organisations, were strongly culture specific, especially in Malaysia. The results reflected the strongly held values, attitudes and beliefs of each country. While this is not unexpected, it does highlight a need to be cautious when interpreting Western research results and attempting to transplant those into other cultures. In Malaysia, female managers were not seen as effective in the leadership styles they adopted in their roles when compared to the Australian female managers' evaluations. Such an evaluation may have had little to do with an objective appraisal of the female managers' capability, but rather with a strongly held cultural belief about the appropriate role of women in society, and in organisations in particular.

Research limitations/implications:  It is suggested that national culture manifests itself in the values, attitudes and behaviours of people. Cultural influences are therefore likely to impact on the way women and men behave in the workplace, particularly when roles of authority and power are evident, and the way in which that behaviour will be evaluated by others. Further research using different samples in different cultures are recommended. In addition, the influence of ethnicity, race or religion in plural countries such as Malaysia and Australia is also worthy of investigation.

Practical implications:  This research suggests that values and attitudes are strongly culture-specific and therefore have the ability to influence evaluations at an organisational level. Such an awareness of cultural influences should guide appropriate human resource practices, particularly within a globalized environment.

Originality/value:  The inclusion of a gender comparison in the data analysis in this paper is a significant attempt to add to the extant knowledge of the cross-cultural research. This is a unique contribution because of the omission of a gender perspective in the previous two seminal studies in culture literature (i.e. Hofstede and House et al.). In addition, the findings suggest that culture-specific influences are important determinants that impose expectations on the role of women differently from men in society and within organisations hence, making the gender comparison of the findings more significant.

Marketing competencies : a cross-cultural study in a multinational company

Most research into international marketing focuses on the differences in markets across countries and cultures in terms of the variation in customers and products involved. Arguably, if different products are developed and offered to different customers, then the roles and requirements of marketing employees may reflect these differences also. This research study used self-report measures by marketing employees in a large multinational automotive company in Australia and Britain. Using structural equation modelling, the study found that the relationship between individual marketing competencies and marketing performance varied across countries, suggesting that there may be cultural differences that influence both the role of managers in improving performance, and the degree to which a marketing employee’s intention to perform results in actual performance.

Children’s preferences for group musical activities in child care centres : a cross-cultural study

This paper reports on a cross-cultural research study of children’s preferences for group musical activities in child care centres. A total of 228 young children aged 4–5 years in seven child care centres in Hong Kong and in the Adelaide City of South Australia participated in the study. Both qualitative and quantitative data were collected via a mixed method approach. Result showed that dancing/moving was children’s most preferred musical activity in centres. Significant differences were found between children’s cultural contexts and their preferences for three activities: (1) Singing; (2) Listening; and (3) Playing instruments. Qualitative data further revealed the social phenomena of these two cultural contexts which influenced children’s preferences. Implications for the curriculum planning of early childhood music education arising from these findings are discussed.

Cultural experience tourist motives dimensionality : a cross-cultural study

This empirical research of tourists’ cultural experiences aims to advance theory by developing a measurement model of tourists’ motives towards attending cultural experiences for samples of Western and Asian tourists visiting Melbourne, Australia. Drawing upon Iso-Ahola’s (1989) seeking/avoiding dichotomy theory for tourist motivation dimensions, the hypothesized dimensions primarily included escape and seeking-related dimensions, and some hedonic dimensions because of their relevance to aesthetic products (Hirschman & Holbrook, 1982; Holbrook & Hirschman, 1982), which are the context for this study. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to crossvalidate the underlying dimensionality structure of cultural experience motives. A four-factor model was extracted from the EFA consistent with some theoretical formulations and was retained in the CFA. Specific cultural language group differences for the motive dimensions were also hypothesized between Western and Asian tourist samples, and within the Chinese- and Japanese-speaking Asian tourist samples, but not within the different cultural groups of English-speaking Western tourists. These cross-cultural hypotheses were tested for the motive dimension measurement model using invariance testing in CFA. The findings for the motive dimensions differing by cultural group were not as expected. Significant cultural differences between Western and Asian tourists were not found, but a new finding of this study was significant differences between English-speaking tourists in their motives for attending cultural experiences. Marketing implications of these findings are also presented.

Early childhood teachers' professional development in music : a cross-cultural study

This paper deals with professional teacher development. It specifically focuses on a research study of early childhood teachers' views and involvement in teaching music to young children. It presents findings from a comparative study of 38 teachers in three childcare centres in the Hong Kong Special Administrative Region and 24 teachers in four childcare centres in South Australia. Two research questions are discussed and answered: (1) What are early childhood teachers' levels of involvement in professional development in music? (2) Are there any significant relationships, that is differences and commonalities, in the findings between teachers' levels of involvement in these two cultural contexts? A unique research tool entitled Teachers' Music Development Scale was devised to collect data and measure teachers' involvement in music development. Specific findings and their implications are presented in the paper.