Presentation Details

~~~~~~~~~~~~~~ The Eleventh International Literacy and Education Research Network Conference on Learning

Study on the Effect of Limited-English-Proficient on Academic Performance in Accounting Education

Sharifah Alhaddad, Alhabshi Syed Musa, Mahfudzah Mohamed.

The need to have mastery of English language is essential for accountants in discharging professional responsibilities beyond financial reporting and the subsequent audit in accordance with accepted international standards locally and internationally. The assessment of professional competencies based on the whole range of knowledge, skills and professional values is the determinant factor. The Education Committee of the International Federation of Accountants (IFAC) has been one of the few active international players on global accounting education. Communication, intellectual and interpersonal skills form part of the elements of accounting education and experience as per IFAC ED9. Proficiency in English measured by students’ ability to effectively communicate to a certain extent may have an influence on the students ability to master the courses or program where English is the medium of instruction. Previous studies have indicated that there is a relationship between language proficiency and their academic performance (Labov, 1973; Oller, 1979; Cummins and Swain, 1986). Similar results were observed on studies among the accounting students (Ho, 1979; Ho and Spinks, 1985; Graham, 1987; Gow, Kember and Chow, 1991). In the Malaysian context, the purpose of this preliminary study is to examine the academic performance of limited-English-proficient Universiti Teknologi MARA Bachelor of Accounting students (being non native speakers of English Language). A set of sample from archives on grades obtained was analyzed, employing historical data analysis (data mining technique). The findings of this study suggested that the relationship between English proficiency and accounting students’ academic performance exists in the case of limited English proficient students. Similar findings on accounting students academic performance in both quantitative and non-quantitative core courses were noted.


Sharifah Alhaddad  (Malaysia)
Lecturer, Faculty of Accountancy
Faculty of Accountancy
University Teknologi MARA

Prior to joining the university, I was in the accounting practice for several years. My research and teaching interests have been in the area of accounting education, ethics, financial reporting, accounting theory and research methods. I am also involved in industrial training both in the public and private sector. Recently co-authored a book entitled Accounting Theory and Practice.

Alhabshi Syed Musa  (Malaysia)
Head, Center for Graduate Studies
Center for Graduate Studies, University Tun Abdul Razak, Malaysia
University Tun Abdul Razak (UNITAR)

Dr. Syed Musa is an Associate Professor at Faculty of Business Administration, Tun Abdul Razak University (UNITAR) where he teaches graduate and undergraduate courses in Accounting, Finance and Banking. Currrently he is the Head of Center for Graduate Studies. He iss actively involved in the Malaysian Accounting Standards Board (MASB) Working Committee of Islamic Accounting Standards.

Prior to joining UNITAR, Dr. Syed Musa had served as Head of Department of Accounting in the Faculty of Economics and Management Science as well as Head of Post Graduate Diploma in Islamic Banking, Management Center, International Islamic University, Malaysia (IIUM). He currently provides consulting services to financial institutions on Islamic financial products and is a member of committees of these institutions. He had also presented papers at both local and international conferences covering areas of Zakat, Islamic banking and finance, financial reporting and performance measurement.

Mahfudzah Mohamed  (Malaysia)

Faculty of Accountancy
University Teknologi MARA

  • Limited-English- Proficiency(LEP)
  • Globalization
  • Academic performance
  • Accounting education

(Virtual Presentation, English)