Differences in Students' Reading Comprehension of International Financial Reporting Standards: A South African Case

Autor/inn/en	Coetzee, Stephen A.; Janse van Rensburg, Cecile; Schmulian, Astrid
Titel	Differences in Students' Reading Comprehension of International Financial Reporting Standards: A South African Case
Quelle	In: Accounting Education, 25 (2016) 4, S.306-326 (21 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2016.1191269
Schlagwörter	Reading Comprehension; Standards; Accounting; Intervention; Teaching Methods; Multilingualism; Cultural Pluralism; Academic Achievement; Language of Instruction; Second Language Learning; Money Management; Cloze Procedure; Readability; Benchmarking; African Languages; Indo European Languages; Foreign Countries; Least Squares Statistics; Regression (Statistics); Prior Learning; College Students; Financial Audits; English; English (Second Language); Business Administration Education; South Africa + Suchen Sie Ihr Suchwort? Leseverstehen; Standard; Abrechnung; Buchführung; Buchhaltung; Teaching method; Lehrmethode; Unterrichtsmethode; Mehrsprachigkeit; Multilingualismus; Kulturpluralismus; Schulleistung; Teaching language; Unterrichtssprache; Zweitsprachenerwerb; Lückentext; Lesbarkeit; Africa; Language; Languages; Afrika; Sprachen; Afrikanische Sprache; Indoeuropäisch; Ausland; Regression; Regressionsanalyse; Vorkenntnisse; Collegestudent; English language; Englisch; English as second language; English; Second Language; Englisch als Zweitsprache; Südafrika; Süd-Afrika; Republik Südafrika; Südafrikanische Republik
Abstract	This study explores differences in students' reading comprehension of International Financial Reporting Standards in a South African financial reporting class with a heterogeneous student cohort. Statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the "Thuthuka" programme. Where students, in a heterogeneous financial reporting class, require additional interventions to develop their reading comprehension, instructors may need to consider implementing differentiated instruction. Although this study considers South African students, the results may be of interest in other multicultural or multilingual environments, particularly where students also have diverse traits and backgrounds and have to comprehend learning material in a second language. (As Provided).
Anmerkungen	Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site: http://www.tandf.co.uk/journals
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01