Purpose: The purpose of this paper is to review whether culture affects accounting students' learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on…

Despite extensive discussion on critical thinking (CT) by Chinese students, there are still debates over the question of why Chinese higher education students, when studying abroad, lack (or rather do not demonstrate) CT skills. The main objective of this paper is to explore how far it can be established from the published research literature…