How Language Background Impacts Learners Studying International Financial Reporting Standards: A Cognitive Load Theory Perspective

Autor/inn/en	King, Rosemary; Blayney, Paul; Sweller, John
Titel	How Language Background Impacts Learners Studying International Financial Reporting Standards: A Cognitive Load Theory Perspective
Quelle	In: Accounting Education, 30 (2021) 5, S.439-450 (12 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (King, Rosemary)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2021.1930562
Schlagwörter	Cognitive Ability; Accounting; Native Language; Second Language Learning; Essay Tests; Units of Study; Comparative Analysis; Translation; English (Second Language); Language Processing; Short Term Memory; Test Items; Test Format; Correlation; Foreign Students; Scores; Graduate Students; Masters Programs; Business Administration Education; Foreign Countries; Australia + Suchen Sie Ihr Suchwort? Denkfähigkeit; Abrechnung; Buchführung; Buchhaltung; Zweitsprachenerwerb; Schriftlicher Sprachgebrauch; Lerneinheit; English as second language; English; Second Language; Englisch als Zweitsprache; Sprachverarbeitung; Kurzzeitgedächtnis; Test content; Testaufgabe; Testentwicklung; Korrelation; Graduate Study; Student; Students; Aufbaustudium; Graduiertenstudium; Hauptstudium; Studentin; Magister course; Magisterstudiengang; Ausland; Australien
Abstract	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. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01