“…Research into learning style flexibility in accounting education has focused primarily on the different methods and instruments used (Bandura and Lwons, 2012;Fortin and Legault, 2010;Wattey et al, 2010;Duff, 2001), on the the role of cognitive learning styles in developing learning competencies (Apple et al, 2012;Duff, 2004) and on the differences between learning styles and culture (Abhayawansa and Fonseca, 2010;Sugahara and Boland, 2010;McChlery and Visser, 2009). Students' learning styles and their instructors' teaching styles in accounting courses were compared, concluding that there were little difference between the instructors' teaching styles and the students' learning styles (Visser et al, 2006).…”