Purpose

This paper aims to explore the individual and social learning experiences of first-year accounting students studying in English as an additional language. The challenges of these students relating to listening, reading, speaking and writing in English, and the impact of these on their academic outcomes, are examined.

Design/methodology/approach

A qualitative case study design was used. Face-to-face semi-structured interviews were conducted with 14 students, both academically successful and unsuccessful, who had completed the first year. A thematic analysis of the data was conducted and a hybrid approach of deductive and inductive coding was used to interpret the data. This entailed the application of a language skills-based framework of teaching and learning to the first-order process of coding. An iterative and reflective process allowed themes to emerge from the data. These themes, in turn, triggered second-order codes that resonated with aspects of the interactionist approach to second language acquisition (SLA).

Findings

The themes that emerged indicated that students’ ability to interact with their study material, and their exposure to positive verbal interaction opportunities in both formal and informal contexts, may have contributed to their academic success.

Practical implications

It is recommended that an interactionist perspective be considered when designing curriculum resources and accounting language learning activities for first-year accounting students.

Originality/value

It is anticipated that the results will contribute towards building a bridge between accounting education and SLA research and provide a more informed linguistic foundation for incorporating language skills into the accounting curriculum.

中文翻译：

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学生有学习英语作为另一门语言的会计经验

目的

本文旨在探讨以英语作为补充语言学习的会计专业一年级学生的个人和社会学习经历。研究了这些学生在英语方面的听力，阅读，口语和写作方面的挑战，以及这些挑战对其学业成绩的影响。

设计/方法/方法

使用定性的案例研究设计。面对面的半结构化面试是对14位已经完成了第一年学业的学生进行的，无论学业上成功还是不成功的学生。对数据进行了主题分析，并使用了演绎编码和归纳编码的混合方法来解释数据。这需要将基于语言技能的教学框架应用于一阶编码过程。迭代和反思的过程使主题可以从数据中浮现出来。这些主题反过来触发了二阶代码，这些代码与第二语言习得（interactiveism）第二语言习得（SLA）的方式产生了共鸣。

发现

出现的主题表明，学生与学习材料互动的能力，以及在正式和非正式背景下接触积极的言语互动机会，都可能为他们的学业成就做出了贡献。

实际影响

建议在为会计专业的一年级学生设计课程资源和会计语言学习活动时，应考虑互动主义的观点。

创意/价值

预计结果将有助于在会计教育和SLA研究之间架起一座桥梁，并为将语言技能纳入会计课程提供更明智的语言基础。