Exploring the relationship between English language proficiency (ELP) and learning accounting among students in Oman

Abstract

English is the primary medium of instruction for most graduate and postgraduate programs in Oman; however, students' English language proficiency (ELP) continues to pose challenges, particularly in discipline-specific courses. This study examines the significance of ELP in learning accounting courses and assesses the impact of English for specific purposes (ESP) on accounting education. A quantitative research design was adopted using a structured questionnaire administered to 91 undergraduate accounting specialization students. The data collected were analyzed using descriptive statistics, correlation analysis and analysis of variance. Students with higher English proficiency demonstrate greater confidence and comfort in applying language skills throughout their academic progression in accounting courses. While ESP does not directly influence accounting content, assessment, or learning outcomes, its effect is mediated through students' understanding of the subject matter. The findings highlight the importance of strengthening general English proficiency alongside ESP interventions to enhance students' comprehension and academic performance in accounting education. This study contributes to the limited empirical evidence on the indirect role of ESP in accounting education within the Omani higher education context, emphasizing understanding as a key mediating factor between language proficiency and learning outcomes.