Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards
Dissertation (MCom)--University of Pretoria, 2015.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2016
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613459032571904 |
|---|---|
| access_status_str | Open Access |
| author2 | Coetzee, Stephen |
| author_browse | Coetzee, Stephen |
| author_facet | Coetzee, Stephen |
| collection | Thesis |
| dc_rights_str_mv | © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MCom)--University of Pretoria, 2015. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/52984 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:28.597Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/52984 South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards Coetzee, Stephen u04244184@tuks.co.za Schmulian, Astrid Janse van Rensburg, Elsie Cecilia UCTD Reading Comprehension International Financial Reporting Standards (IFRS) Accounting Education Multilingual Learning Differentiated Instruction Economic and management sciences theses SDG-04 Economic and management sciences theses SDG-10 Dissertation (MCom)--University of Pretoria, 2015. This dissertation explores South African financial reporting students reading comprehension of the IASB s Conceptual Framework for Financial Reporting (Framework) and selected International Financial Reporting Standards (IFRS). In particular, this dissertation investigates differences in reading comprehension of various demographic groups, using the Cloze procedure. Analysis of differences in reading comprehension scores on the Framework revealed statistically significant differences between reading comprehension by language of instruction and the attendance, or not, of prior reading courses. When exploring the selected IFRS s, statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the Thuthuka programme. In a heterogeneous financial reporting class, where such differences between student groups are present, instructors may need to consider implementing differentiated instruction in developing reading comprehension. Although this dissertation considers South African students, the results may be of interest in other multicultural or multilingual environments, particularly where students also have diverse traits and backgrounds and have to comprehend learning material in a second language. cb2026 Accounting MCom Unrestricted SDG-04: Quality education SDG-10: Reduced inequalities 2016-06-09T12:59:42Z 2016-06-09T12:59:42Z 2016-04-21 2015 Dissertation Janse van Rensburg, EC 2015, South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards, MCom Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/52984> A2016 http://hdl.handle.net/2263/52984 en © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Reading Comprehension International Financial Reporting Standards (IFRS) Accounting Education Multilingual Learning Differentiated Instruction Economic and management sciences theses SDG-04 Economic and management sciences theses SDG-10 South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards |
| title | South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards |
| title_full | South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards |
| title_fullStr | South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards |
| title_full_unstemmed | South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards |
| title_short | South African accounting students' reading comprehension of the IASB's Conceptual Framework and selected International Financial Reporting Standards |
| title_sort | south african accounting students reading comprehension of the iasb s conceptual framework and selected international financial reporting standards |
| topic | UCTD Reading Comprehension International Financial Reporting Standards (IFRS) Accounting Education Multilingual Learning Differentiated Instruction Economic and management sciences theses SDG-04 Economic and management sciences theses SDG-10 |
| url | http://hdl.handle.net/2263/52984 |