NotesFAQContact Us
Search Tips
Peer reviewed Peer reviewed
Direct linkDirect link
ERIC Number: EJ948028
Record Type: Journal
Publication Date: 2011
Pages: 14
Abstractor: As Provided
Reference Count: 46
ISSN: ISSN-2158-0979
The Interpretation of "in Context" Verbal Probability Expressions Used in International Accounting Standards: A Comparison of English and Chinese Students Studying at English Speaking Universities
Salleh, Safrul Izani Mohd; Gardner, John C.; Sulong, Zunaidah; McGowan, Carl B., Jr.
Journal of International Education Research, v7 n2 p67-80 2011
This study examines the differences in the interpretation of ten "in context" verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom universities. The study assesses the degree of grouping factors consensus on the numerical interpretation of the probability expressions. Unlike previous studies, this study uses subjects who share a common language (English), respond to a survey written in the common language, and are being educated in that common language. The results show that native culture and language are not significant factors in explaining differences between accounting students in their interpretation of "in context" verbal probability expressions. Future research comparing Chinese students in China with Chinese students at English speaking universities would be useful in evaluating the extent that common language and cultural differences has on the results. (Contains 2 tables and 5 footnotes.)
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: China; United Kingdom