Factors That Determine Accounting Anxiety Among Users of English as a Second Language Within an International MBA Program

Alexander Franco, Scott S. Roach

Abstract


The primary goal of this study was to determine the factors related to accounting anxiety among MBA students who utilize English as a second language (ESL). The analysis included components within the learning environment and also differentiations as to demographic variables such as gender, age, ethnicity, and any prior undergraduate exposure to the study of accounting. A secondary goal of the study was to determine perception of anxiety among ESL students in an MBA program regarding quantitative courses as opposed to qualitative courses. Finally, the study examined different strategies used by ESL students to deal with accounting anxiety. The study found that there were significant differences in accounting anxiety based on gender, ethnicity, and exposure to undergraduate accounting. However, age was not a factor. In addition, the study supported the hypothesis that there is a negative relationship between levels of English proficiency and accounting anxiety. It also supported the hypothesis that there is a positive relationship between the levels of anxiety with classes involving quantitative subject matter. Finally, the study rejected significant differences in coping strategies by levels of accounting anxiety.


Keywords


accounting, accounting anxiety, English as a Second Language, ESL, language anxiety, MBA program, strategies regarding accounting anxiety

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