Relationship between language of instruction and students’ academic performance in financial accounting subject

Abstract

Financial accounting is one of the vocational and the most popular occupational subjects being offered at the senior secondary school level in Nigeria, which aim to provide students with professional knowledge and abilities, however, the use of a language other than the language of the community as the medium of instruction has contributed to the students’ low performance in the subject, this make a sizable portion of today's students in various secondary schools to become uninterested in the study of accounting in addition to the massive failure in the past. This study is geared towards examining the Relationship between Language of Instruction and Students Performance in Financial accounting, it also aims to examine the relationship between language of instruction and teachers’ use of correct words on students’ performance. The paper proposed a conceptual framework based on two variables (language of instruction and teachers’ use of correct words) in order to examine their relationship with students’ performance in senior secondary schools. In conclusion, it is expected that upcoming empirical studies using this frame work will provide educational administrators, accounting educators and academic researchers with useful information for improving students’ performance in the subject and will serve as a reference point for future academic research.