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King, Rosemary; Blayney, Paul; Sweller, John – Accounting Education, 2021
This study offers evidence of the impact of language background on the performance of students enrolled in an accounting study unit. It aims to quantify the effects of language background on performance in essay questions, compared to calculation questions requiring an application of procedures. Marks were collected from 2850 students. The results…
Descriptors: Cognitive Ability, Accounting, Native Language, Second Language Learning
Filipi, Anna – Language Testing, 2012
The Assessment of Language Competence (ALC) certificates is an annual, international testing program developed by the Australian Council for Educational Research to test the listening and reading comprehension skills of lower to middle year levels of secondary school. The tests are developed for three levels in French, German, Italian and…
Descriptors: Listening Comprehension Tests, Item Response Theory, Statistical Analysis, Foreign Countries