Flexible modes of teaching are not common in international accounting education programs (such as the CIAP) in China. Face-to-face lecturing is the prime mode of delivery, reflecting the teacher-centered teaching environment in China. Chinese university students are “accustomed to a highly-structured learning environment during their in […] primary and secondary schools, where the effective transmission of factual information is seen as good teaching” and where they are “encouraged to memorise formulae, lecture notes and standard answers” (Donald and Jackling, 2007, p.101, p.103). In contrast, the teaching approaches of western lecturers appeal to many Chinese students are more likely to be encouraged to participate, exercise initiative in analyzing problems and engage actively in open discussion. Thus, classes conducted by western lecturers are “generally aimed at encouraging students to construct meaning from their own experience, rather than simply reproducing the knowledge of others” (Donald and Jackling, 2007, p.101). Such teaching is conducive to helping students to assimilate knowledge, to interact