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INFLUÊNCIA CULTURAL SOBRE OS ESTILOS DE APRENDIZAGEM DOS ESTUDANTES DE CIÊNCIAS CONTÁBEIS DO DISTRITO FEDERAL: Um estudo empírico sobre as abordagens de Hofstede e Kolb
| Content Provider | Semantic Scholar |
|---|---|
| Author | Hamann, Evandro Vieira |
| Copyright Year | 2011 |
| Abstract | The accounting systems were influenced by the economic, cultural, political, religious, educational environments. Thus, each country has specific features to the practice of accounting difficult understandability and usefulness of internationally accounting information. One of the tools to reduce these disparities between the accounting systems is the adoption of international accounting standard, which are issued by the IASB. The IASB believes that for effective harmonization and standardization of accounting systems is necessary to change the accounting practices and methods of teaching and learning of accounting science. In this sense, the IASB has issued statements through the IESB, on adoption of international standards of accounting education, such pronouncements that guide teaching and learning of accounting should consider the culture and learning styles of each student. Thus, research on the identification of learning styles and cultural environment of the teaching of accounting to show significant goal for the standardization of international accounting standards. Scholars such as Kolb and Hofstede developed research models respectively for identifying learning styles and cultural environment, which gained wide acceptance among researchers. Given the above, we applied the models of Kolb and Hofstede students of Accounting Sciences from the Federal District in order to identify the learning style and cultural dimensions as well as the influence of such a cultural environment in learning styles. Students of Accounting in Distrito Federal were predominant learning style "assimilating" because they are more interested in ideas and abstract concepts. Generally, people with this style find it more important that a theory of practice. As for the cultural dimension, such students were "Masculinity" as a predominant factor. This dimension is characterized by the assertion, competitiveness and greater ambitions. However, note that these are not the only cultural characteristics and learning style presented by the students, we find that these variables vary primarily according to age, work experience and time university. When correlated with the cultural dimensions of learning styles, gender, duration of university, university type, age and character of school in second grade, one realizes that this correlation can not explain the preference in learning styles, but there is a positive association between such variables. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://repositorio.unb.br/bitstream/10482/8693/1/2011_EvandroVieiraHamann.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
