Journal of English Language and Education
Vol 11, No 3 (2026)

An Analysis of Difficulties Faced by Accounting Students in Reading English Accounting Texts

Puspa Gundary (STAI Hubbulwathan Duri)
Gusparia Gusparia (Universitas Islam Kuantan Singingi)



Article Info

Publish Date
03 Jun 2026

Abstract

This study investigates the difficulties faced by accounting students in reading English accounting texts in an English for Specific Purposes (ESP) context. Using a descriptive qualitative design with quantitative support, the study involved 30 fourth-semester accounting students at UIN Sultan Syarif Kasim Riau. Data were collected through a reading comprehension test, a questionnaire, and semi-structured interviews. The reading test showed that all students (100%) identified the main idea correctly, but only 83.3% answered items on technical vocabulary and contextual meaning correctly. Questionnaire results indicated that sentence complexity was the greatest challenge (M = 3.53), followed by limited use of reading strategies (M = 3.40) and technical vocabulary difficulties (M = 3.37). Interviews confirmed problems with specialized terminology, complex sentences, and insufficient background knowledge. The study highlights the need for ESP instruction that integrates vocabulary development, reading strategy training, and authentic accounting materials to improve comprehension.

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Journal Info

Abbrev

jele

Publisher

Subject

Languange, Linguistic, Communication & Media Other

Description

Journal of English Language and Education (pISSN: 2597-6850 and eISSN: 2502-4132) is a journal that focuses on researching or documenting issues in education, language education, applied linguistics, English education, English language teaching, English Literature, language assessment and ...