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ERIC Number: EJ1109912
Record Type: Journal
Publication Date: 2016
Pages: 21
Abstractor: As Provided
ISSN: ISSN-0963-9284
Differences in Students' Reading Comprehension of International Financial Reporting Standards: A South African Case
Coetzee, Stephen A.; Janse van Rensburg, Cecile; Schmulian, Astrid
Accounting Education, v25 n4 p306-326 2016
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.
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: South Africa
Grant or Contract Numbers: N/A