Differences in students’ reading comprehension of international financial reporting standards: a South African case

Coetzee, Stephen A.; Rensburg, Cecile Janse van; Schmulian, Astrid

doi:10.1080/09639284.2016.1191269

Cited by 15 publications

(6 citation statements)

References 63 publications

(96 reference statements)

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“…Due to contradictory findings in South Africa, there is inconclusive evidence on the impact of gender on accounting academic performance. Some studies indicate outperformance by males in undergraduate studies (Jansen & De Villiers, 2016), while others report females outperforming males in both undergraduate studies (Carpenter & Kunaka, 2018;Coetzee et al, 2016) and professional exams (Roos, 2009). Yet other studies have found no correlation between gender and academic performance in undergraduate studies (Bokana & Tewari, 2014;Papageorgiou, 2017;Papageorgiou & Halabi, 2014;Steenkamp, 2014) or in professional exams (van Wyk, 2011).…”

Section: Academic and Demographic Factors Affecting Determinants Of Successmentioning

confidence: 99%

The relationship between self-efficacy and accounting students' academic performance at a South African university

Carpenter

Shamsoodien

2021

7th International Conference on Higher Education Advances (HEAd'21)

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Racial transformation is crucial for South African higher education institutions, the accounting profession and the country as a whole. Consequently, determinants of students’ academic success must be at the forefront of accounting education research. Understanding these determinants will assist universities to better assist students with their learning. This study focused on self-efficacy in academic performance—a previously limited research area in South African accounting education. The aim was to determine the relationship between self-efficacy and academic performance amongst students registered in a second-year undergraduate course for an accounting degree at a South African university. It was found that self-efficacy was moderately positively correlated with academic performance. The findings indicate that it is worthwhile performing further empirical research on self-efficacy, especially while controlling for other significant factors affecting students’ academic performance.

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Section: Academic and Demographic Factors Affecting Determinants Of Successmentioning

confidence: 99%

The relationship between self-efficacy and accounting students' academic performance at a South African university

Carpenter

Shamsoodien

2021

7th International Conference on Higher Education Advances (HEAd'21)

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“…Kong (2006) found that international students experience anxiety and self-doubt when reading in English. As a result, students struggle with reading comprehension in an English language setting (Chi, 1997; Tsao, 2004), inferring a need for intervention to help international students develop their reading comprehension (Coetzee et al , 2016). Self-imposed strategies to understand and improve the pronunciation of English vocabulary includes translation texts and dictionaries (Kong, 2006).…”

Section: Literature Reviewmentioning

confidence: 99%

Chinese learner in a linguistically challenged environment – an exploratory study

Wong

Dellaportas

Cooper

2018

ARA

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Purpose The purpose of this paper is to explore the implications for student learning when accounting education is delivered in the student’s non-native language. It examines the impact on learning arising from the different components of English language competencies, namely, listening, reading, writing, and speaking. Design/methodology/approach The data are drawn from focus group interviews with students from Mainland China undertaking an accounting degree in Australia. Findings The findings indicate that students relied primarily on their reading instead of listening to seek understanding, and in turn, writing was considered less important compared to listening and reading. Notably, speaking was overlooked by many students as it was considered the least important skill necessary to achieve success as a student and to be a competent practitioner. Students developed a misconception that the quality of oral communication required of accountants in practice is unimportant. Practical implications The findings will assist accounting educators and the accounting profession in designing and implementing appropriate instructional strategies and assessment tasks for international students. One suggestion includes a more balanced weighting between written and oral assessment. Originality/value Few studies have specifically explored the impact of English language on learning accounting. While some studies examine specific aspects of language as a unitary concept, little has been reported on the impact of all components of the language skill-set on student learning.

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“…However, the students' inability to discern many accounting reports, textbooks and pronouncements has been well established in the literature (e.g. Adelberg, 1982;Bargate, 2012;Coetzee et al, 2016;Drews-Bryan and Schleifer, 1993;Patel and Day, 1996;Shaffer et al, 1993).…”

Section: Introductionmentioning

confidence: 99%

The influence of second language learning motivation on students' understandability of textbooks

Zhang

Zoysa

Jagoda

2021

ARJ

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Purpose The purpose of this study is to examine the relationship between the understandability of an accounting textbooks written in English and the language learning motivation of international students. Previous research assumed that native speakers of a language and second-language speakers would understand a given accounting text similarly and little attempt has been made to ascertain any individual differences in users’ capacity to read and understand a foreign language. Design/methodology/approach The 107 participants in this study comprised of full-time English as a Second Language postgraduate commerce students studying at a major Australian university. The authors used two-part questionnaire to examine the motivation of participants and the understandability of an accounting textbook using the Cloze test. Findings The results suggest that most international students have difficulty in understanding the textbook narratives used in this study. Furthermore, the results show that students’ motivation to learn a foreign language impacts on the understandability of an accounting textbook. Practical implications This study will help the educators, textbook publishers and students to understand the needs of ESL students. It is expected to provide guidance for authors and instructors to enhance the effectiveness of the accounting courses. Originality/value The accounting literature shows that there have been efforts by accounting researchers to measure the understandability of accounting texts or narratives. This research provided valuable insights of the learning challenges of international students and valuable recommendations to educators and publishers to enhance the delivery.

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Differences in students’ reading comprehension of international financial reporting standards: a South African case

Cited by 15 publications

References 63 publications

The relationship between self-efficacy and accounting students' academic performance at a South African university

The relationship between self-efficacy and accounting students' academic performance at a South African university

Chinese learner in a linguistically challenged environment – an exploratory study

The influence of second language learning motivation on students' understandability of textbooks

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