IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v25y2016i4p306-326.html
   My bibliography  Save this article

Differences in students’ reading comprehension of international financial reporting standards: a South African case

Author

Listed:
  • Stephen A. Coetzee
  • Cecile Janse van Rensburg
  • Astrid Schmulian

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.

Suggested Citation

  • Stephen A. Coetzee & Cecile Janse van Rensburg & Astrid Schmulian, 2016. "Differences in students’ reading comprehension of international financial reporting standards: a South African case," Accounting Education, Taylor & Francis Journals, vol. 25(4), pages 306-326, July.
    • Handle: RePEc:taf:accted:v:25:y:2016:i:4:p:306-326
    DOI: 10.1080/09639284.2016.1191269
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2016.1191269
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639284.2016.1191269?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    2. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:25:y:2016:i:4:p:306-326. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.