Determinants of performance in advanced undergraduate management accounting: An empirical investigation

L. G. Drennan and F. H. Rohde

Accounting and Finance, 2002, vol. 42, issue 1, 27-40

Abstract: This exploratory study empirically investigates the performance of students in advanced management accounting. Findings are that English language as the first or subsequent language has no differential impact on introductory level performance. However, at advanced levels and in other subjects requiring the application of concepts to unfamiliar situations, students whose first language was English outperformed others. Similarly, students who had studied prerequisite subjects at the same university outperformed their exempted colleagues (both overseas and local) in advanced management accounting. These findings indicate that the difference due to language differences may not actually be due to language, but rather that language may simply be proxying for something else such as a different learning style.

Date: 2002
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