Teaching and Learning Accounting in English: Some Context Considerations

Septiari, Dovi; Sari, Silvi Yulia

doi:10.2991/aebmr.k.201126.006

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“…About 53% of students of the total sample stated that they are not familiar with the English words used in the accounting reports due to their limitation of English proficiency. English proficiency is related to subject (accounting) performance as the linguistic feature can help the students' better understanding about the accounting competence (Septiari & Sari, 2020). It also happens on vice versa, the study found that the level of accounting performance of students can be significantly affected if they have poor English performance (Wong & Chia, 1996) and if the English proficiency of students is quite low, it affects the students' understanding of English terminology in accounting reports.…”

Section: Discussion and Results Factors Influencing Accounting Students' Understanding The English Terminology In Accounting Reportsmentioning

confidence: 91%

Factors Influencing Accounting Students’ Understanding the English Terminology in Accounting Reports

wurayaningrum¹

2021

JAAP

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This qualitative study with a case study research scheme is aimed to find out the factors influencing accounting students’ understanding of the English terminology in accounting reports (balance sheet, income statement and cash flow statement). The sample is the first semester students of the Accounting Department of Faculty Economics and Business, Universitas Wijaya Kusuma Surabaya academic year 2020-2021. The understanding of English terminology in accounting reports can help the students in preparing themselves for Free Trade in a disruptive era. The analysis of this study is using qualitative descriptive analysis. The results of the study are the description of the factors influencing accounting students’ understanding of the English terminology in accounting reports as for the first semester students this specific terminology may cause confusion which leads to misunderstanding.

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Section: Discussion and Results Factors Influencing Accounting Students' Understanding The English Terminology In Accounting Reportsmentioning

confidence: 91%

Factors Influencing Accounting Students’ Understanding the English Terminology in Accounting Reports

wurayaningrum¹

2021

JAAP

View full text Add to dashboard Cite

show abstract

Teaching and Learning Accounting in English: Some Context Considerations

Cited by 1 publication

References 0 publications

Factors Influencing Accounting Students’ Understanding the English Terminology in Accounting Reports

Factors Influencing Accounting Students’ Understanding the English Terminology in Accounting Reports

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