English language, mathematics and first-year financial accounting performance: a research note

Abstract

This study investigated the interaction between proficiency in both mathematics and English on students' performance in the first-year level financial accounting course, The data were gathered on the results of first-year accounting major students at the recently established Hong Kong University of Science and Technology and analysed using regression analysis. The findings showed that a higher degree of proficiency in mathematics was associated with a higher level of performance in the financial accounting course for students who were more competent in English.

Keywords:

• Hong Kong
• student performance
• first-year accounting
• mathematics and English language
• two-way interaction