<![CDATA[This study highlights the importance of English proficiency for accounting students in the ASEAN Economic Community (AEC), where professional communication is essential. However, existing ESP Materials often fail to integrate grammar with meaningful communication relevant to professional contexts. Few studies have empirically examined the effectiveness of meaning-oriented grammar materials in ESP contexts, particularly for accounting students in Indonesian higher education. This study aims to evaluate the effectiveness of Meaning-based Approach to Pedagogical Grammar (MAP Grammar) materials on students’ learning achievement compared with conventional ESP materials. A quasi-experimental design was employed involving two groups (N=25) at the University of Riau. Pre-test results showed no significant difference between groups (M=61.28 vs. 59.48; p=0.168). Post-test results indicated higher mean score in the experimental group (M=79.60) than the control group (M=73.08), but the difference was not statistically significant (p=0.937). in other words, the findings revealed no significant difference in pre-test scores between groups, while the experimental group achieved a higher post-test mean score than the control group, although the difference was not statistically significant. These findings indicate that MAP Grammar may support the integration of grammatical understanding and communicative use in ESP learning. However, further longitudinal studies with broader assessment measures are required to determine its long-term effectiveness. ]]>
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