Students' perception on bilingual dictionary of financial accounting terminology

Abstract

Even though a dictionary is said to be more important to be used while students are reading and writing than speaking, but its existence among learners is undebatable. This need becomes much greater when learners are faced with specific terms in certain sciences, such as the science of Financial Accounting. This study aims to determine the students’ perceptions of the existence of the Bilingual Dictionary of Financial Accounting Terminology, entitled: Kamus Istilah Dwibahasa Akuntansi Keuangan. A questionnaire consisting of 17 questions was distributed to 28 students of a bilingual class in the Accounting Department of a state higher education institution in Bali. The questionnaire was distributed in the form of Google Form, while the dictionary that had been planned given in printed version, finally given in the form of a simple e-Dictionary, due to the Covid-19 pandemic. The results of the questionnaire obtained were then analyzed to determine students’ perceptions of this bilingual dictionary. It is found that students were very happy with the existence of this dictionary. This can be seen from the positive responses given to almost all statements raised, which involved 3 aspects, namely: dictionary design, dictionary content, and mechanical aspects, i.e.: matters related to writing, structure, and spelling. Furthermore, the result also shows that the dictionary is able to give bits of help in the students’ learning processes and to motivate students to be more creative in using vocabulary, especially the financial accounting terminology.

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“…This finding coincides with preceding research focusing on students' perspectives in using a dictionary on accounting terminology in the context of vocational education. A study by [28] highlighted that dictionary on accounting terminology was able to assist students in the learning process and inspired them to more productive in terms of vocabulary usage, particularly in the context of financial accounting terms.…”

The Implementation of Taxation Accounting Dictionary: Seizing Technical Terms in English for Specific Purposes

“…Several studies have been conducted on the significance of vocabulary in foreign language acquisition including a study by [3] which concentrates on the development of dictionary for accounting students and the findings indicate that the dictionary assisted students in acquiring new terms. It is critical to pay close attention to vocabulary learning First, because students frequently use dictionaries rather than grammar books, vocabulary is a good indicator of language proficiency [4].…”