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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