Social and cognitive dimensions of language in the learning of introductory accounting

Abstract

In South Africa, introductory accounting students for whom English is an additional language face two linguistic barriers. Besides dealing with the social practices of communicating in academic English as the medium of instruction in higher education, students studying in English as an additional language (EAL) also have to acquire the language of accounting. The rationale for this thesis is threefold: first, it is based on my personal experience, as well as research findings by other scholars, regarding the linguistic barriers facing first-year accounting students with EAL; second, it is my perception that in the context of accounting education, language learning is mainly viewed as a neutral instrument of communication, which students studying in EAL are expected to master through remedial academic literacy courses; and third, there are very few empirical studies in the discipline of accounting that investigate the social and cognitive dimensions of language in the learning of accounting and that considers it the responsibility of accounting educators to make the norms and context of accounting language apparent to students. The purpose of this research was to consider the impact of social and cognitive dimensions of language in the learning of introductory accounting in English as an additional language. The theoretical framework combines an Interactionist perspective of Second Language Acquisition, which considers the social environment in which learning takes place, with Cognitive Load Theory (CLT) and the Cognitive Theory of Multimedia Learning (CTML). CLT accounts for students’ prior knowledge (including language proficiency) levels when designing effective instructional practices, and the CTML is based on the assumption that learning is enhanced when we build mental representations from words and pictures. A mixed methods design was used, comprising a qualitative interview analysis and two experimental studies. Three independent yet related studies were conducted to fulfil the main aim of the research. The first study (chapter 2) explores the individual and social learning experiences of firstyear accounting students studying in EAL. The findings highlight the importance of formal and social interaction for students with EAL to deal effectively with the academic literacy requirements of studying accounting in the first year at university. The outcomes of the interview study provided the impetus for the two experimental studies that consider the effectiveness of different instructional practices in assisting students with diverse language backgrounds to access the language used in introductory accounting topics. The first experiment (chapter 3) tested the effect of using everyday language versus accounting language and the provision of formulas on students’ ability to transfer their knowledge of basic Cost-Volume-Profit analysis to application problems. The results indicate that students with EAL benefit more from the use of everyday language than students with English as a first language. The optimal condition for transfer performance was providing everyday language without formulas. For the second experiment (chapter 4), a whiteboard animation was created to explain the concepts in the accounting equation by means of pictures and coloured blocks. The instructional efficiency of the animation was tested using a voice-over PowerPoint presentation as the control. All students enjoyed the animation more than the control presentation. The animation reduced the extraneous cognitive load of Grade 12 accounting students with EAL. The effect of both the test and control presentations were more beneficial for Grade 12 accounting students with EAL and for students without Grade 12 accounting. The findings have implications for accounting educators in recognising the social and cognitive aspects of language use on learning in introductory accounting, particularly for students studying in EAL. This awareness should translate into pedagogical practices being adapted to accommodate the learning needs of students studying accounting through EAL.