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The effect of language proficiency on approaches to learning and satisfaction of undergraduate accounting students

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  • Belete J. Bobe
  • Barry J. Cooper

Abstract

Employing the approaches to learning theoretical framework, this study examines the effects of language proficiency on overall student satisfaction with a unit of study mediated by approaches to learning accounting. Survey data was gathered from undergraduate second year accounting students from an Australian and an Ethiopian universities using the Biggs, Kember, and Leung [(2001). The revised two-factor study process questionnaire: R-SPQ-2F. British Journal of Educational Psychology, 71(1), 133–149] Revised Two-Factor Study Process Questionnaire. Language proficiency of the students was measured using English language background as a proxy. The results confirm previous studies that students who have relatively high (low) English language proficiency are likely to adopt a deep (surface) approach to learning compared to their counterparts; and also that high (low) language proficiency is associated with more (less) overall satisfaction with a unit of study. In some cases, a surface approach might be linked to greater student satisfaction when the level of the language proficiency is low although this is not a desirable outcome.

Suggested Citation

  • Belete J. Bobe & Barry J. Cooper, 2019. "The effect of language proficiency on approaches to learning and satisfaction of undergraduate accounting students," Accounting Education, Taylor & Francis Journals, vol. 28(2), pages 149-171, March.
    • Handle: RePEc:taf:accted:v:28:y:2019:i:2:p:149-171
    DOI: 10.1080/09639284.2017.1396481
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    Cited by:

    1. Cheng, Peng & Ding, Rui, 2021. "The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university," Journal of Accounting Education, Elsevier, vol. 54(C).
    2. Kin Cheung & Ceci Sze Wing Ho & Hilda Tsang & Elaine Lau, 2022. "Comparing the Learning Approaches of Transfer Students and Direct Entrants in an Asian Higher Education Context," Sustainability, MDPI, vol. 14(5), pages 1-20, February.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).

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