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/ http://ir.uitm.edu.my/id/eprint/11680/1/AJ_LOO%20ERN%20CHEN%20NARJ%2004%201.pdf

id	uitm-11680
recordtype	eprints
spelling	uitm-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
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
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/ http://ir.uitm.edu.my/id/eprint/11680/1/AJ_LOO%20ERN%20CHEN%20NARJ%2004%201.pdf
first_indexed	2023-09-18T22:48:24Z
last_indexed	2023-09-18T22:48:24Z
_version_	1777417379981033472

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

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