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ERIC Number: EJ1312302
Record Type: Journal
Publication Date: 2021
Pages: 12
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: N/A
Available Date: N/A
How Language Background Impacts Learners Studying International Financial Reporting Standards: A Cognitive Load Theory Perspective
King, Rosemary; Blayney, Paul; Sweller, John
Accounting Education, v30 n5 p439-450 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 were examined using a two-way mixed ANOVA. A significant interaction was found. There was no significant difference in performance on calculation questions between those students with an English language background and students with a language background other than English. Students with an English language background performed better on essay questions. Cognitive load theory suggests that these differences in results are due to the burden of additional cognitive translation processes taking up restricted working memory resources for students with a language background other than English on questions with a heavy language component. Implications for accounting educators are discussed.
Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Australia
Grant or Contract Numbers: N/A
Author Affiliations: N/A