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Language and content complexities encountered by students in taxation courses / Loo Ern Chen and Ho Juan Keng

Courses in taxation generally cover elements pertaining to the quantitative, legal and expository aspects, all of which rely on the understanding and interpretation of complex tax statutes, which in turn involve both language and content complexities. This study is on students pursuing taxation cour...

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Main Authors: Loo, Ern Chen, Ho, Juan Keng
Format: Article
Language:English
Published: Faculty of Accountancy 2004
Subjects:
Study and teaching. Research
Malaysia
Online Access:http://ir.uitm.edu.my/id/eprint/11680/1/AJ_LOO%20ERN%20CHEN%20NARJ%2004%201.pdf
http://ir.uitm.edu.my/id/eprint/11680/
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spelling my.uitm.ir.116802016-09-21T03:06:44Z http://ir.uitm.edu.my/id/eprint/11680/ Language and content complexities encountered by students in taxation courses / Loo Ern Chen and Ho Juan Keng Loo, Ern Chen Ho, Juan Keng Study and teaching. Research Malaysia Courses in taxation generally cover elements pertaining to the quantitative, legal and expository aspects, all of which rely on the understanding and interpretation of complex tax statutes, which in turn involve both language and content complexities. This study is on students pursuing taxation courses at the tertiary level in Malaysia, where the medium of instruction is in English, which is neither the students' mother tongue nor their first language. As tax statutes and reference materials on taxation in Malaysia are mainly in English, and taxation courses are taught and assessed in English, a reasonably high level of English language skills is essential to cope with the legal and expository aspects. The study reveals that a majority of the students agreed that they encountered difficulties in terms of language complexity rather than content complexity, particularly in relation to understanding textbooks and examination questions. In terms of content complexity, less than one third agreed that they encountered difficulties in understanding textbooks and lectures / tutorials. Faculty of Accountancy 2004 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/11680/1/AJ_LOO%20ERN%20CHEN%20NARJ%2004%201.pdf Loo, Ern Chen and Ho, Juan Keng (2004) Language and content complexities encountered by students in taxation courses / Loo Ern Chen and Ho Juan Keng. National Accounting Research Journal, 2 (1). pp. 73-88. ISSN 1675-753X
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Study and teaching. Research
Malaysia
spellingShingle Study and teaching. Research
Malaysia
Loo, Ern Chen
Ho, Juan Keng
Language and content complexities encountered by students in taxation courses / Loo Ern Chen and Ho Juan Keng
description Courses in taxation generally cover elements pertaining to the quantitative, legal and expository aspects, all of which rely on the understanding and interpretation of complex tax statutes, which in turn involve both language and content complexities. This study is on students pursuing taxation courses at the tertiary level in Malaysia, where the medium of instruction is in English, which is neither the students' mother tongue nor their first language. As tax statutes and reference materials on taxation in Malaysia are mainly in English, and taxation courses are taught and assessed in English, a reasonably high level of English language skills is essential to cope with the legal and expository aspects. The study reveals that a majority of the students agreed that they encountered difficulties in terms of language complexity rather than content complexity, particularly in relation to understanding textbooks and examination questions. In terms of content complexity, less than one third agreed that they encountered difficulties in understanding textbooks and lectures / tutorials.
format Article
author Loo, Ern Chen
Ho, Juan Keng
author_facet Loo, Ern Chen
Ho, Juan Keng
author_sort Loo, Ern Chen
title Language and content complexities encountered by students in taxation courses / Loo Ern Chen and Ho Juan Keng
title_short Language and content complexities encountered by students in taxation courses / Loo Ern Chen and Ho Juan Keng
title_full Language and content complexities encountered by students in taxation courses / Loo Ern Chen and Ho Juan Keng
title_fullStr Language and content complexities encountered by students in taxation courses / Loo Ern Chen and Ho Juan Keng
title_full_unstemmed Language and content complexities encountered by students in taxation courses / Loo Ern Chen and Ho Juan Keng
title_sort language and content complexities encountered by students in taxation courses / loo ern chen and ho juan keng
publisher Faculty of Accountancy
publishDate 2004
url http://ir.uitm.edu.my/id/eprint/11680/1/AJ_LOO%20ERN%20CHEN%20NARJ%2004%201.pdf
http://ir.uitm.edu.my/id/eprint/11680/
_version_ 1685648311747346432
score 13.211869

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