Although increasingly challenged in the higher education literature in recent years, there is still a common perception among teachers of the stereotypical Chinese rote learner. This perception, however, lies uncomfortably with the paradox that Chinese learners nevertheless often excel in their...

In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes...