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…

Although the role of individual differences in second language (L2) speech has been extensively studied, the impact of individual differences on the process of second language writing and the written product has been a neglected area of research. In this paper, I review the most important individual difference factors that might explain variations…