An Analysis of the Difficulties Faced by Accounting Students in Understanding English-Language Accounting Literature: A Case Study of Regular-Track Accounting Students in Semesters 4 and 6

Abstract

Understanding English-language accounting literature is important for accessing disciplinary knowledge, yet students may encounter linguistic and contextual barriers. This study examined accounting students’ comprehension difficulties, associated factors, and coping strategies at Universitas Kahuripan Kediri. A descriptive qualitative approach was employed. Participants were purposively selected from fourth- and sixth-semester students in the regular accounting program who had completed introductory to intermediate accounting courses and had experience reading English-language accounting texts. Data were collected through interviews, observations, and analysis of syllabi, instructional materials, and accounting texts. Analysis involved data reduction, data display, and conclusion drawing and verification, supported by source and method triangulation. Findings revealed difficulties with technical terminology, academic vocabulary, complex sentence structures, and contextual interpretation. Students also reported low reading confidence and motivation, limited accounting-specific English instruction, and restricted access to relevant literature. Online dictionaries, translation applications, and discussions with peers or lecturers were used to support comprehension, but difficulties persisted. The study concludes that disciplinary reading support should connect language instruction with accounting concepts. Collaboration between accounting and English lecturers, guided reading activities, and improved access to relevant materials are recommended, although their effectiveness requires further investigation.