A cross-cultural study of the learning styles of practicing accountants in Mexico and the United States (New York)

This study explored the interrelationships between culture, learning styles, ethnicity, gender, and religion within the context of a large international accounting firm. The subjects were audit seniors attending firm training in the greater New York City and Mexico City metropolitan areas. Data was gathered through the use of Kolb's Learning Style Inventory; a culture index that measured four culture-related psychological variables; and a demographic questionnaire that included citizenship, religion, ethnicity, gender and age. Different ethnic categories were used on the Spanish and English versions of the demographic questionnaire.; Both significant differences and similarities were found in the culture-related variables between subjects in Mexico and the United States. Significant differences in learning styles were found between subjects in Mexico and the United States and between Japanese nationals working in the United States and other foreign nationals. Ethnicity did not have a significant impact on the learning styles of subjects in Mexico but Hispanic accountants in the United States were found to have a significantly different learning style than other ethnic groups. Male and female subjects were found to have significantly different learning styles in the United States but these differences were not found in Mexico. Both significant differences and similarities were found in the culture-related variables between male and female subjects in Mexico and the United States. However, the similarities and differences were not the same in each country. Although religion did not have a significant impact on the learning styles of subjects, the lack of differences in some of the cultural-related variables in the United States between Roman Catholics and Protestants was inconsistent with the cultural literature. A weak correlation was found between one of the culture-related variables and learning styles in the United States. No significant correlations were found between these variables in Mexico.; The findings challenge the current literature regarding cultural differences, gender, and religion and suggest a distinct learning style among Hispanic accountants in the United States. The speculation in the literature that learning styles may be generalized within a discipline across cultures is disputed. Several recommendations to the field and for future research are identified, including the suggested replication of this study in other countries and among tax and consulting professionals.