Search results for: English for accounting

Authors: S. Yordchim, G. Anugkakul, T. Gibbs

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The English competence of Thai people was examined in the context of knowledge of English in everyday life for SME entrepreneurs, and also integrated with SLA students’ classroom. Second language acquisition was applied to the results of the questionnaires and interview forms. Levels of the need on English used for SME entrepreneurs in Thailand, satisfaction on joining the street classroom project were shown to be significantly high for some certain language functions and satisfaction. Finding suggests that the language functions on etiquette for professional use is essential and useful because lesson learned can be used in the real situation for their career. Implications for the climate of the street classroom are discussed.

Keywords: English classroom, SME entrepreneurs, second language acquisition, Thai students

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Authors: Feddaoui Amina

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Through this study we will try to shed light on the theoretical framework proposed for understanding creative accounting as a financial numbers game and one of the most important techniques of accounts manipulation, its main actors and its practices. We will discover the role of the modified Jones model (1995) in detecting creative accounting practices using discretionary accruals. Finally we will try to confirm the importance and the need to address this type of practices using corporate governance as a main control system and an important defense line to reduce these dangerous accounts manipulation.

Keywords: financial numbers game, creative accounting, modified Jones model, accounts manipulation

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Authors: Maram Elkady

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Purpose: The purpose behind this study is to determine the impact of some factors on achieving successful accounting information systems (AIS) outsourcing in Egypt, taking into account two factors: the selection of an effective accounting service provider and the quality relationships between the client firm and the accounting service provider. The researcher measured outsourcing success through the perceived benefits, including (strategic, technological, and economic benefits). Design/Methodology/Approach: A survey was carried out by means of questionnaires answered by 152 small and medium Egyptian firms outsourcing their accounting activities. The researcher targeted the personnel in the client firms who were in direct contact with the accounting outsourcer. The hypotheses were tested through multiple regression analysis using SPSS 24 and AMOS 22. Findings: Building a quality relationship with the provider is found to have more impact than the effective selection of the AIS provider on the success of the AIS outsourcing process. Originality/Value: The researcher found that some proxies of each success determinant can be more influential than others based on type of benefits perceived from AIS outsourcing (strategic, technological, and economic).

Keywords: accounting information system, AIS, outsourcing, successful outsourcing, AIS service provider selection, relationship with the accounting service provider

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Authors: Ruwan Gunawardane

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This paper attempts to emphasize the benefits of conducting an intensive course in English for university entrants. In the Sri Lankan university context, an intensive course in English is usually conducted amidst various obstacles. In the 1970s and 1980s, undergraduates had intensive programmes in English for two to three months. Towards the end of the 1990s, a programme called General English Language Training (GELT) was conducted for the new students, and it was done outside universities before they entered their respective universities. Later it was not conducted, and that also resulted in students’ poor performance in English at university. However, having understood its importance, an eight week long intensive course in English was conducted for the new intake of the Faculty of Science, University of Ruhuna. As the findings show, the students heavily benefited from the programme. More importantly, they had the opportunity to refresh their knowledge of English gained at school and private institutions while gaining new knowledge. Another advantage was that they had plenty of time to enjoy learning English since the learners had adequate opportunities to carry out communicative tasks and the course was not exam-oriented, which reduced their fear of making mistakes in English considerably. The data was collected through an open-ended questionnaire given to 60 students, and their oral feedback was also taken into consideration. In addition, a focus group interview with 6 teachers was also conducted to get an idea about their experience and perception. The data were qualitatively analyzed. The findings suggest that an intensive programme in English undoubtedly lays a good foundation for the students’ academic career at university.

Keywords: intensive course, English, teachers, undergraduates, experience, perception

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Authors: Richard Ayobayowa Foyewa

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This work examined the application of ICT in the teaching and learning of English language in Nigerian secondary schools. The definition of ICT was given briefly before areas in which the ICT could be applied in teaching and learning of English language were observed. Teachers’ attitudes towards the use of the computer and Internet facilities were also observed. The conclusion drawn was that ICT is very relevant in the teaching and learning of English language in Nigerian secondary schools. It was therefore recommended that teachers who are not computer literate should go for the training without further delay; government should always employ English language teachers who are computer literates. Government should make fund available in schools for the training and re-training of English language teachers in various computer programmes and in making internet facilities available in secondary schools.

Keywords: ICT, Nigerian secondary schools, teaching and learning of English

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Authors: Ugahara Bin Mahyuddin Yunus

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In English Language Teaching, it cannot be denied that the backgrounds of English teachers do affect the way they teach English to their students, which in turn will affect their students’ English learning itself. Thus, it is very important to understand who the English teachers are so that how they teach English to their students can be understood. One of their backgrounds that is essential to be highlighted is their culture. Certainly, they wittingly or not will bring the perspectives and values of their culture into their daily teaching practices. In other words, their cultural identities do shape how they teach their students. Cultural identities themselves actually consist of some elements, one of which is regional identity. Indeed, the culture of the region in which English teachers identify with has impact on their beliefs and actions during teaching. For this reason, this study aims to understand how the regional identity of English teachers influence the way they teach English to their students. This study is a qualitative study conducted in a multilingual and multicultural setting, namely Aceh, Indonesia. Here, four Acehnese English teachers were involved as the research participants. In addition, this study adopted poststructuralist perspective to identity as the theoretical framework. Three research instruments were used in this study, namely semi-structured interviews, classroom observation, and teacher journal. The data gained from these instruments were then analyzed by using thematic analysis. Obviously, the research about the regional identity of English teachers in English Language Teaching has been studied worldwide. However, little is still known about it in Indonesian context, let alone Indonesia itself is a super diverse country with 34 regions. As a result, this study presents a good opportunity to advance the knowledge of how the regional identity construction of English teachers in this setting is. The findings of the study revealed that their regional identity construction in teaching was highly influenced by their indigenous language and religious faith. Even, how they teach English in classroom, in fact, is related to these two things. The conclusion that can be drawn from this study is for these English teachers, in fact, their regional identity itself constitutes their use of local language and religious identity, which are considered by them as their core identity.

Keywords: English language teaching, English teachers, identity construction, regional identity

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Authors: Takayuki Konishi, Kakeru Yazawa, Mariko Kondo

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This study examines developmental change in the production of epenthetic vowels by Japanese learners of English in relation to acquisition of L2 English speech rhythm. Seventy-two Japanese learners of English in the J-AESOP corpus were divided into lower- and higher-level learners according to their proficiency score and the frequency of vowel epenthesis. Three learners were excluded because no vowel epenthesis was observed in their utterances. The analysis of their read English speech data showed no statistical difference between lower- and higher-level learners, implying the absence of any developmental change in durations of epenthetic vowels. This result, together with the findings of previous studies, will be discussed in relation to the transfer of L1 phonology and manifestation of L2 English rhythm.

Keywords: vowel epenthesis, Japanese learners of English, L2 speech corpus, speech rhythm

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Authors: Bella Llego

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This study aims to investigate the motivating and de-motivating factors that affect the learning ability of students attending the English Learning Center in Thailand. The subjects of this research were 20 students from the Hana Semiconductor Co., Limited. The data were collected by using questionnaire and analyzed using the SPSS program for the percentage, mean and standard deviation. The research results show that the main motivating factor in learning English at Hana Semiconductor Co., Ltd. is that it would help the employees to communicate with foreign customers and managers. Other reasons include the need to read and write e-mails, and reports in English, as well as to increase overall general knowledge. The main de-motivating factor is that there is a lot of vocabulary to remember when learning English. Another de-motivating factor is that when homework is given, the students have no time to complete the tasks required of them at the end of the working day.

Keywords: de-motivating, English learning center, motivating, student communicate

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Authors: Ricardo Pinto Mario Covele, Patricio V. Langa, Patrick Swanzy

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The English language has been recognized as a universal medium of instruction in academia, especially in Higher Education Institutions (HEIs) hence exerting enormous influence within the context of research and publication. By extension, the English Language has been embraced by scholars from non-English speaking countries. The purpose of this review was to synthesize the discussions using four databases. Discussion in the English language in the career development of academics, particularly in non-English speaking universities, is largely less visible. This paper seeks to fill this gap and to improve the visibility of the English language in the career development of academics focusing on non-English language speaking universities by undertaking a systematic literature review. More specifically, the paper addresses the language policy, English language learning model as a second language, sociolinguistic field and career development, methods, as well as its main findings. This review analyzed 75 relevant resources sourced from Western Cape’s Library, Scopus, Google scholar, and web of science databases from November 2020 to July 2021 using the PQRS framework as an analytical lens. The paper’s findings demonstrate that, while higher education continues to be under-challenges of English language usage, literature targeting non-English speaking universities remains less discussed than it is often described. The findings also demonstrate the dominance of English language policy, both for knowledge production and dissemination of literature challenging emerging scholars from non-English speaking HEIs. Hence, the paper argues for the need to reconsider the context of non-English language speakers in the English language in the career development of academics’ research, both as empirical fields and as emerging knowledge producers. More importantly, the study reveals two bodies of literature: (1) the instrumentalist approach to English Language learning and (2) Intercultural approach to the English Language for career opportunities, classified as the appropriate to explain the English language learning process and how is it perceived towards scholars’ academic careers in HEIs.

Keywords: English language, public and private universities, language policy, career development, non-English speaking countries

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Authors: Sonia Arradaza-Pajaron

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English as a second language is widely spoken in the Philippines. In fact, it is used as a medium of instruction in school. However, Filipino students, in general, are still not proficient in the use of the language. Since it plays a very crucial role in the learning and comprehension of some subjects in the school where important key concepts and in English, it is imperative to look into other factors that may affect such concern. This study may post an answer to the said concern because it aimed to investigate the association between a psychological construct, known as emotional intelligence, and the English language performance of the 55 senior high school students. The study utilized a descriptive correlational method to determine the significant relationship of variables with preliminary data, like GPA in English subject as baseline information of their performance. Results revealed that the respondents had an average GPA in the English subject; however, improving from their first-year high school level to the fourth year. Their English performance resulted to an above average level with a notable higher performance in the speaking test than in the written. Further, a strong correlation between English performance and emotional intelligence was manifested. Based on the findings, it can be concluded that students with higher emotional intelligence their English language performance is expected to be the same. It can be said further that when students’ emotional intelligence (EI components) is facilitated well through various classroom activities, a better English performance would just be spontaneous among them.

Keywords: English language performance, emotional intelligence, EI components, emotional literacy, emotional quotient competence, emotional quotient outcomes, values and beliefs

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Authors: T. Ito, K. Kawaguchi, R. Ohta

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The purpose of this study is to provide a guideline to assist globally-minded companies in developing task-based English-language programs for their employees. After conducting an online self-assessment questionnaire comprised of 45 job-related tasks, we analyzed responses received from 3,000 Japanese company employees and developed a checklist that considered three areas: (i) the percentage of those who need to accomplish English-language tasks in their workplace (need for English), (ii) a five-point self-assessment score (task performance level), and (iii) the impact of previous task experience on perceived performance (experience factor). The 45 tasks were graded according to five proficiency levels. Our results helped us to create a core guideline that may assist companies in two ways: first, in helping determine which tasks employees with a certain English proficiency should be able to satisfactorily carry out, and secondly, to quickly prioritize which business-related English skills they would need in future English language programs.

Keywords: business settings, can-do statements, English language training programs, self-assessment, task experience

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Authors: Shannon Hashemi, Alireza Daneshfar

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Accounting ethical awareness has been widely promoted in recent years both in academia and in practice. However, the effectiveness of ethical awareness on accountants' judgment and choice of action is still debatable. This study investigates whether Machiavellianism and gender, as significant personality factors, influence the effect of ethical awareness on accountants' decision-making. Using an experiment, the results of ANOVA tests show that although introducing ethical awareness positively influences the accountants' judgment and choice of action, such an effect is significantly moderated by the accountants' Machiavellianism score and gender. Specifically, the test results show that the effect of introducing ethical awareness was higher on males with low Machiavellian score. The results also show that when the Machiavellian scores were high, the effect of ethical awareness was lower for both males and females. Applications of the results are discussed for accounting professionals as well as accounting ethics educators and researchers.

Keywords: ethical awareness, accounting decision making, Machiavellianism, ANOVA, ethics, accounting education

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Authors: Eurico Lima Basto, Ofélia Pinto, Anabela Silva, Amélia Ferreira-Da-Silva

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The purpose if this study is two-fold: on the one hand, to identify the accounting information systems implemented in third sector organizations, as well as its components, its tools and the decisions and control purposes they serve; on the other hand, and by confronting these two theories - institutional theory versus rational choice – we intent to go further by understanding the reasons behind the adoption of the aforementioned tools. Data has been collected from third sector organizations operating in Portugal. Our sample includes all juridical types of organizations such as foundations, cooperative, associations or private institutions of social solidarity. The questionnaire contained sixteen close-ended questions and four open-questions. Results confirm the theoretical perspective of institutionalism. Most third sector organizations operating in Portugal implemented only traditional accounting tools like standard accounting statements, cost accounting, budgeting. Moreover, there is clear evidence that the decisions about the implementation of these tools were coercive oriented. With this study it is intended to contribute to a better understanding of the context of third sector organizations in Portugal, in particular the role that accounting plays in this sector, with a special focus on management accounting tools, and the factors that influence their use and the degree of their usefulness in the process of decision making.

Keywords: third sector, accounting tools, institutional theory, Portugal, descriptive research

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Authors: Chamindi Dilkushi Senaratne

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Sri Lanka has lived with the English language for more than 200 years. Although officially considered a link language, the phenomenal usage of English by the Sinhala-English bilingual has given rise to a mixed code with identifiable structural characteristics. The extensive use of the mixed language by the average Sri Lankan bilingual has resulted in it being used as a medium of communication by creative writers of bilingual advertisements in Sri Lanka. This study analyses the way in which English is used in bilingual advertisements in both print and electronic media in Sri Lanka. The theoretical framework for the study is based on Kachru’s analysis of the use of English by the bilingual, Muysken’s typology on code mixing theories in colonial settings and Myers-Scotton’s theory on the Matrix Language Framework Model. The study will look at a selection of Sinhala-English advertisements published in newspapers from 2015 to 2016. Only advertisements using both Sinhala and English are used for the analysis. To substantiate data collected from the newspapers, the study will select bilingual advertisements from television advertisements. The objective of the study is to analyze the mixed patterns used for creative purposes by advertisers. The results of the study will reveal the creativity used by the Sinhala –English bilingual and the morphological processes used by the creators of Sinhala-English bilingual advertisements to attract the masses.

Keywords: bilingual, code mixing, morphological processes, mixed code

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Authors: Karim Karmi

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To keep pace with the requirements of globalization, a lot of universities across the globe have started teaching various academic subjects in English. In Tunisia, two higher education institutions have embarked on the experience of teaching in English instead of French. The aim of the present study was threefold. First, it sought to explore the stakeholders’ attitudes toward this shift. By stakeholders, we mean students and teachers. Second, it aimed at probing the challenges that might arise in the classroom. By challenges, we mean the linguistic and pedagogical difficulties that students and teachers might face. Third, the study investigated the reasons that led teachers and students to opt for English as a medium of instruction instead of French. The participants were 335 students and 14 teachers selected from two Tunisian universities teaching in English. Data was collected by means of questionnaires, interviews, and classroom observations. The findings showed that there is a positive attitude towards English, in contrast to French. In other words, both students and teachers are enjoying the experience, and they hope that English will officially become the medium of instruction in Tunisia. Students and teachers reported a number of linguistic and pedagogical challenges, and they mainly ascribed them to the abrupt transition from French to English. The vast majority of the respondents, be they students or teachers, opted for English as a medium of instruction to maximise their chances of getting a job abroad. It is also worth noting that most teachers stated that teaching through English helps them when it comes to publishing academic articles.

Keywords: attitudes, challenges, English as a medium of instruction, opportunities

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Authors: Keshab Shrestha, Hung-Suck Park

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Emergy accounting of the systems networks is guided by a definite rule called ‘emergy algebra’. The systems networks consist of two types of branching. These are the co-product branching and split branching. The emergy accounting procedure for both the branching types is different. According to the emergy algebra, each branch in the co-product branching has different transformity values whereas the split branching has the same transformity value. After the transformity value of each branch is determined, the emergy is calculated by multiplying this with the energy. The aim of this research is to solve the problems in determining the transformity values in the co-product branching through the introduction of a new methodology, the modified physical quantity method. Initially, the existing methodologies for emergy accounting in the co-product branching is discussed and later, the modified physical quantity method is introduced with a case study of the Eucalyptus pulp production. The existing emergy accounting methodologies in the co-product branching has wrong interpretations with incorrect emergy calculations. The modified physical quantity method solves those problems of emergy accounting in the co-product branching systems. The transformity value calculated for each branch is different and also applicable in the emergy calculations. The methodology also strictly follows the emergy algebra rules. This new modified physical quantity methodology is a valid approach in emergy accounting particularly in the multi-production systems networks.

Keywords: co-product branching, emergy accounting, emergy algebra, modified physical quantity method, transformity value

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Authors: Ahmed Shaik

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Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure.

Keywords: accounting estimates, disclosure notes, financial reporting, transparency

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Authors: Luo Xi

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Taking the English translation of Yu Hua's To Live as an example, this paper makes a quantitative description and qualitative analysis of its overseas dissemination and acceptance from the perspective of the actual audience -- readers. It is found that the English translation of To Live has been widely disseminated and accepted overseas. The book has been well received overseas. With the English version of To Live, overseas readers have an in-depth understanding of Chinese history, politics, and culture. At the same time, the work shows the admirable qualities of Chinese people. It also conveys the core human values. And thus, overseas readers have gained a deeper understanding of life and are spiritually inspired. From the perspective of readers, this paper studies the successful overseas dissemination of the English translation of Yu Hua's To Live to provide a reference for the further overseas dissemination of Chinese culture.

Keywords: to live, english translation, overseas dissemination and acceptance, readers’ comments

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Authors: Pelumi Olowofoyeku

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English as a language has great reach and influence; it is taught all over the world. For instance, in Nigeria, English language is been taught and learned as a second language; therefore second learners of English in Nigeria have certain problems they contend with. Because of the dissimilarities in word formation patterns of English and Yoruba languages, Yoruba learners of English mostly found in the south west of Nigeria, and some parts of Kwara, Kogi, and Edo states of Nigeria have problems with word formation patterns in English. The objectives of this paper therefore, are: to identify the levels of word formation dissimilarities in English and Yoruba languages and to examine the effects of these dissimilarities on the Yoruba learners of English. The data for this paper were graded words purposely selected and presented to selected students of Adeniran Ogunsanya College of Education, Oto-Ijanikin, Lagos, who are Yoruba learners of English. These respondents were randomly selected to form words which are purposively selected to test the effects of word formation dissimilarities between Yoruba (the respondent’s first language) and English language on the respondents. The dissimilarities are examined using contrastive analysis tools. This paper reveals that there are differences in the word formation patterns of Yoruba and English languages. The writer believes that there is need for language teachers to undertake comparative studies of the two languages involved for methodological reasons. The author then suggests that teachers should identify the problem areas and systematically teach their students. The paper concludes that although English and Yoruba word formation patterns differ very significantly in many respects, there exist language universals in all languages which language educators should take advantage of in teaching.

Keywords: word formation patterns, graded words, ESL, Yoruba learners

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Authors: Shaghayegh Mirshekari, Atiyeh Ghorbani

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EThe Iranian system of education has been politically influenced by the thoughts of the governing religious party. It has brought many religious books into the educational system from grade one up to graduation from high school, and therefore, teaching English as a non-Islamic language has been put aside the system, focusing on the Islamic language of Arabic. Teaching English has been widely talked about in international academia, but the Iranian educational system has not brought in any of its outcomes due to the general policy of keeping people away from international Western thoughts. Because of the increasing interest among Iranians in learning English, this language is being taught and studied in public and private schools, commercial and adult schools, language institutes, colleges, universities, and numerous homes throughout the country. Methods and techniques of teaching English, the attitude of the teachers and learners towards the language, and the availability of textbooks and other language materials are quite different in any one of the different institutions. This paper has evaluated the outcome of the Iranian educational system in teaching English in terms of their methods of teaching, as well as the policies regarding the educational system. The results show that not only has there been no progress in the system in terms of teaching English, rather there is backwardness in this regard due to the political policy of preventing people from learning English. Therefore, we see the majority of the youth not speaking English properly at the age where they need to enter the international arena.

Keywords: English, public school, language, Iran, teaching

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Authors: Zahra Karimi

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The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.

Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic

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Authors: Nalin Simasathiansophon

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This research aims to study English communication of Thai travel agencies and the impact of the ASEAN Economic Community (AEC) on Thai travel industry. A questionnaire was used in this research. The multi-stage sampling method was also utilized with 474 respondents from 79 Thai travel agencies. Descriptive statistics included percentage, average, and standard deviation. The findings revealed that English communication for most travel agencies was between the poor and intermediate level and therefore improvement is needed, especially the listening and speaking skills. In other words, the majority of respondents needed more training in terms of communicating in English. Since the age average of travel agencies was around 30-39 years, the training technique should integrate communicating skills together, such as stimulating technique or cooperating technique that could encourage travel agencies to use English in communicating with foreigners.

Keywords: travel agencies, English communication, AEC, Thai

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Authors: Khanita Limhan

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Due to the fact that the instructional media is a very crucial implement in English as Foreign Language (EFL) teaching and learning because it simply motivates or demotivates the learners to learn English. Furthermore, it could enormously involve the learners in the real language. The mixed-method research investigates undergraduate student teachers at the Faculty of Education in aspects of the preferences and attitudes towards the use of instructional media in a Thai EFL classroom. Therefore, there were 21 female and 4 male students, who are being educated to be secondary English teachers in Thai educational system, participated in this study. Moreover, the data was gathered from six open-ended questions; obviously, all were given at least 30 - 45 minutes to express their preferences and thoughts in their native tongue at the end of the English for English teacher course. The results of this study indicated that 64 % of student teachers preferred to study English grammar through songs and music; 54% of them desire to learn English grammar through English movies; and 40% of them want to acquire English grammar by watching short documentaries. Since, the participants illustrated that they feel neither anxious nor bored; however, they feel very excited and fun while studying. In addition, they pointed out that they could improve their listening proficiency; obtain new vocabulary; and comprehend the cultural content authentically from the instructional media. It can be concluded that the use of instructional media affects students and teachers’ motivations and attitudes on English teaching and learning.

Keywords: attitudes, preferences, student teachers, instructional media

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Authors: Chek Kim Loi

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This study reports on a study examining the body paragraphs of English academic essays written by some ESL (English as a Second Language) undergraduate students. These students took English for Academic Purposes course for one semester at a public university in Malaysia. In addition to analyzing the communicative purposes employed in the sample, for triangulation of data, student participants were interviewed on their academic writing experience in their English for Academic Purposes (EAP) classroom. The present study has pedagogical implications in an EAP classroom.

Keywords: academic writing, body paragraphs, communicative purposes, pedagogical implications

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Authors: Saifunnahar

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As a former English colony, the relationship of Bangladesh with the English language goes a long way back. English is taught as a compulsory subject in Bangladesh from an early age starting from grade 1 and continuing through the 12th, yet, students are not competent enough to communicate in English proficiently. To improve students’ English language competency, the Bangladesh Ministry of Education introduced communicative language teaching (CLT) methods in English classrooms in the 1990s. It has been decades since this effort was taken, but the students’ level of proficiency is still not satisfactory. The main reason behind this failure is that CLT-based teaching-learning methods have not been effectively implemented. Very little research has been conducted to address the issues English as a foreign language (EFL) classrooms are facing to carry out CLT methodologies in secondary schools (grades 6 to 10) in Bangladesh. Though the secondary level is crucial for students’ language learning and retention, EFL classrooms are marked with various issues that make teaching-learning harder for teachers and students. This study provides an overview of the status of CLT in EFL classrooms and the reasons behind failing to implement CLT in secondary schools in Bangladesh through an analysis of the qualitative data collected from different literature. Based on the findings, effective approaches have been recommended to employ CLT in EFL classrooms.

Keywords: Bangladesh, communicative language teaching, English as a foreign language, secondary schools, pedagogy

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Authors: Vicky Khasandi-Telewa, Sinfree Makoni

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This paper examines the lived experiences of Kenyans caught between the two main varieties of English and the communication challenges they often face. The paper aims to provide evidence for the challenges that Kenyan speakers of English have experienced as a result of the confluence between British English (BrE) and American English (AmE). The study is explorative thus, qualitative and a descriptive research design was used. The objectives were to describe the communication challenges Kenyans encounter due to the differences in grammar, pronunciation, vocabulary, and pragmatics between AmE and BrE and, to illuminate these variations to enable the Kenyan English learner to communicate appropriately. The purposive sample consisted of sixty five subjects, all who were from a top girls national high school in Kenya, therefore, many are in high-end positions nationally and internationally and well-travelled; in fact, seven are based in the USA, two in the United Kingdom and one lives in Australia. Using interviews, they were asked about their experiences with the different varieties of English, and their responses recorded. Autoethnography, a qualitative research method that involves introspection and cultural analysis, was also used. Thematic content analysis was used to extract the themes and group them for data analysis. The theoretical framework used is World Englishes by Kachru. The results indicate that there is indeed some communication breakdown due to linguistic varieties, but the differences are largely understood by speakers of the different varieties. Attitude plays a major role in communication challenges between the different Englishes, especially among teachers. The study urges acceptance of different varieties of English so long as communication takes place. This has implications for teaching English to Kenyan and speakers of other languages to whom English is taught as a Second Language or Foreign language.

Keywords: American english, british english, kenyan english, englishes, teaching of english to speakers of other languages (TeSOL)

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Authors: Michael C. Nwaohia

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Whereas anecdotal evidence supports the notion that increase in information technology (IT) know-how may enhance output of professionals in the accounting sector, this has not been systematically explored in the Nigerian context. Against this background, this paper examines the correlation between knowledgeability of IT and level of performance at everyday auditing and accounting tasks. It utilizes primary and secondary data from selected business organizations in Lagos, Nigeria. Accounting staff were administered structured questionnaires which, amongst other things, sought to examine knowledge and exposure to information technology prior to joining the firms and current level of performance based on self-reporting and supervisor comments. In addition, exposure to on-the-job IT training and current level of performance was examined. The statistical analysis of the data was done using the SPSS package. The results strongly suggest that prior exposure to IT skills enabled accounting professionals to better flexibly fit into the dynamic environment in which contemporary business takes place. Ultimately, the paper attempts to explicate some of the implications of these findings for individuals and business firms.

Keywords: accounting, firms, information technology, professional behavior

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Authors: Liza Mariah Hj. Azahari

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This paper will look at a case study on English Camp which was an activity coordinated at the Sultan Sharif Ali Islamic University in 2011. English Camp is a fun and motivation filled activity which brings students and teachers together outside of the classroom setting into a more diverse environment. It also enables teacher and students to gain proximate time together for a mutual purpose which is to explore the language in a more dynamic and relaxed way. First of all, the study will look into the background of English Camp, and how it was introduced and implemented from different contexts. Thereafter, it will explain the objectives of the English Camp coordinated at our university, UNISSA, and what types of activities were conducted. It will then evaluate the effectiveness of the camp as to what extent it managed to meet its motto, which was to foster dynamic interactive learning of English Language. To conclude, the paper presents a potential for further research on the topic as well as a guideline for educators who wish to coordinate the activity. Proposal for collaboration in this activity is further highlighted and encouraged within the paper for future implementation and endeavor.

Keywords: English camp, UNISSA, interactive learning, outside

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Authors: Yusuf Adebayo Oduwole

Abstract:

The evaluation of blockchain technology's potential effects on the accounting and auditing fields is the main objective of this essay. It also adds to the existing body of work by examining how these practices alter technological concerns, including cryptocurrency accounting, regulation, governance, accounting practices, and technical challenges. Examples of this advancement include the growth of the concept of blockchain and its application in accounting. This technology is being considered one of the digital revolutions that could disrupt the world and civilization as it can transfer large volumes of virtual currencies like cryptocurrencies with the help of a third party. The basis for this research is a systematic review of the articles using Vosviewer to display and reflect on the bibliometric information of the articles accessible on the Scopus database. Also, as the practice of using blockchain technology in the field of accounting and auditing is still in its infancy, it may be useful to carry out a more thorough analysis of any implications for accounting and auditing regarding aspects of governance, regulation, and cryptocurrency that have not yet been discussed or addressed to any significant extent. The main findings on the relationship between blockchain and accounting show that the application of smart contracts, such as triple-entry accounting, has increased the quality of accounting records as well as reliance on the information available. This results in fewer cyclical assignments, no need for resolution, and real-time accounting, among others. Thereby, to integrate blockchain through a computer system, one must continuously learn and remain naive when using blockchain-integrated accounting software. This includes learning about how cryptocurrencies are accounted for and regulated. In this study, three original and contributed efforts are presented. To offer a transparent view of the state of previous relevant studies and research works in accounting and auditing that focus on blockchain, it begins by using bibliographic visibility analysis and a Scopus narrative analysis. Second, it highlights legislative, governance, and ethical concerns, such as education, where it tackles the use of blockchain in accounting and auditing. Lastly, it examines the impact of blockchain technologies on the accounting recognition of cryptocurrencies. Users of the technology should, therefore, take their time and learn how it works, as well as keep abreast of the different developments. In addition, the accounting industry must integrate blockchain certification and practice, most likely offline or as part of university education for those intending to become auditors or accountants.

Keywords: blockchain, crypto assets, governance, regulation & smart contracts

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Authors: Sarah Hamdy Abd-Al Hamid Seyam

Abstract:

The research aimed investigating the effect of using web quest on developing English reading comprehension skills for preparatory experimental school students. The descriptive design was adopted in the study. The tools of the study are represented in: a checklist for the English reading comprehension skills and a test of the English reading comprehension skills for the first year preparatory experimental school students. Results of the study were discussed in relation to various factors that affect the learning process. Finally the research presented applicable contributions according to using web quest in teaching English as a foreign language generally and improving reading comprehension in particular.

Keywords: English as a second language, preparatory experimental schools, reading comprehension, WebQuest

Procedia PDF Downloads 331