Considerable benefits will ensue from encouraging students to express their own thinking and ideas. This is especially so in courses like financial management and management accounting that often use case analysis to explain essential concepts. But free, open and two-way discussion is not often observed in Chinese university classes. Chinese students are prone to wait for an exact answer each time a teacher asks a question: they seem to prefer to memorize concepts and technical rules. Vu, an Australian academic, reflecting on her teaching experiences in co-operative accounting programs in China, portrayed her Chinese students as follows: