Student experiences studying accounting in English as an additional language

Abstract

PURPOSE : This paper aims to explore the individual and social learning experiences of first-year accounting students studying in English as an additional language. The challenges of these students relating to listening, reading, speaking and writing in English, and the impact of these on their academic outcomes, are examined. DESIGN/METHODOLOGY/APPROACH : A qualitative case study design was used. Face-to-face semi-structured interviews were conducted with 14 students, both academically successful and unsuccessful, who had completed the first year. A thematic analysis of the data was conducted and a hybrid approach of deductive and inductive coding was used to interpret the data. This entailed the application of a language skills-based framework of teaching and learning to the first-order process of coding. An iterative and reflective process allowed themes to emerge from the data. These themes, in turn, triggered second-order codes that resonated with aspects of the interactionist approach to second language acquisition (SLA).

FINDINGS : The themes that emerged indicated that students’ ability to interact with their study material, and their exposure to positive verbal interaction opportunities in both formal and informal contexts, may have contributed to their academic success. PRACTICAL IMPLICATIONS : It is recommended that an interactionist perspective be considered when designing curriculum resources and accounting language learning activities for first-year accounting students. ORIGINALITY/VALUE : It is anticipated that the results will contribute towards building a bridge between accounting education and SLA research and provide a more informed linguistic foundation for incorporating language skills into the accounting curriculum.