Abstract

This study investigates the learning preferences of undergraduate and postgraduate students in accounting and finance, focusing on the influence of academic level, nationality, and cultural background. A survey of 600 students from Algeria, Egypt, Palestine, and Oman revealed significant differences in learning approaches across these groups. The results show that postgraduate students tend to prefer digital tools and interactive methods, reflecting their greater familiarity with technology, while undergraduate students are more inclined toward traditional face-to-face learning. National and cultural factors were found to play an important role in shaping students’ views on both traditional and digital learning methods. The findings are interpreted through the lenses of differentiated learning theory, blended learning, and the cultural theory of education. This study suggests that educational institutions should consider these diverse preferences when designing curricula, promoting the integration of both traditional and digital approaches. The potential of hybrid learning models to enhance academic performance and student satisfaction is highlighted, supporting the need for more personalized teaching strategies. Future research is recommended to explore regional and subject-specific differences, examine the effects of hybrid learning on student outcomes, and assess how instructors adapt to digital teaching tools.