Chapter 2

REVIEW OF RELATED LITERATURE

English Proficiency of BSA Students

Proficiency in English is usually defined by a combination of skills: reading,

writing, listening, and speaking. These are measured by standardized and internationally

recognized tests, such as the TOEFL (Test of English as a Foreign Language) or the

IELTS (International English Testing System), which are usually marked on a band score

(Goldenberg, 2018). Proficiency in English is a critical component of a successful

modern society. English is regarded as the common language all over the world. It is used

as the language to communicate in politics, economy, tourism, and education in addition

to many other fields. As the need to communicate in English increases, teaching English

as a foreign language and testing of English become more significant worldwide, and

methodologies for the development of proficiency in English has already become a

predominant research area (Matsuda, 2015).

English is the third most spoken and most widely taught language on the planet.

Commonly used in over 100 countries by more than 300 million people as a first

language and by over 600 million as a second language, English is a “global language,”

the “lingua franca of the modern era.” English skills are necessary for any country to

fully benefit from global commerce; access the latest science, technology, and

innovation; and exert influence in the world. Over 20 percent of published literature is in

English, followed by approximately 10 percent in Mandarin and German respectively

(Center for Strategic and International Studies, 2017).

9
 Accounting is a service provided for those who need information about an

organization’s financial performance, its assets and its liabilities (Dyson, 2004). Dyson

added that to support BSA students it is important to relate that material when the

instructor teaches English. English for accounting needs specific materials for the

students who mainly pursued a specific knowledge of accounting such as how financial

performance was learned, how the assets of company is managed, and how the liabilities

of company was reviewed. Through learning English for accounting, the students of

accounting may improve their knowledge in the field. English lecturers should realize

that teaching language needs to consider the needs of the students.

As Hugh Trappes-Lomax and Gibson Ferguson (2002) stated that English

language teachers need to teach their students is not the general English, but it was the

English Language as experienced by the specialist of accounting. So, as to reach the

specific purposes of English for accounting students need specific English material as

their main topics discussion in the process of teaching and learning in the classroom.

Instructors of English in many branches of study programs in almost every tertiary

education or university level used the English teaching materials they like with a little

consideration of appropriateness of field study. The two added that in every field of study

program it has its own specificity of technical vocabulary, writing special forms, reading

text, and translation skills and textbooks seem to represent what the student needed to

know in order to improve their skills in the workplace.

In 2016, there was a research study entitled “English for Specific Purposes for

Accounting Students” which one of their research questions asked if English should still

appear in curriculum and there are 5 out of 46 students or 10.87% answered that it was

10
better not appear in the curriculum for the reason that even though English is interesting

enough to be taught again into the classroom, this has no relation with their study

program which is accounting. For about 17.40% of respondents responded that English

should appear only as an optional subject, as it has no tight relation with accounting

program. The reason that the students gave was that English can be learnt after

graduating from faculty and it would be more closed to the need of accountancy. It was

meant that English subject they learnt in the classroom was far from their needs as

accounting students. The sum of 33 out of total respondents or for about 71.73% students

who participated in the study answered that English should appear as an obligatory

subject as they realized that English is very important to better understand the program

and for their future job. In addition, it was clear that both sides need to have specific

materials for English materials at accounting program to improve the students’

motivation in teaching and learning process in the classroom. In conclusion of the study

of Dr. Suyadi, it was stated that the student of accounting needs their own materials in

learning English to support their future professions. Their future profession would be as

accountants who need their specific knowledge in accounting and at the same time the

needs of learning English perceived would be very important as well to face the free trade

area.

Factors affecting proficiency of English

Grammar

For many centuries, scholars have worried about the grammar and have published

different versions of books in order to improve the language and achieve a better

11
understanding in communicating one another. Even though using grammar correctly is

deemed to be a difficult task in learning a new language, grammar has been considerably

developing through the time to make language learning easier.

The English grammar history begins in England with the history of the English

language. According to Baugh & Cable (2002) the great English grammar achievement in

changing the complexity of its structure begins in the late Middle English Period. These

changes contribute to make the English grammar less complex than it was before.

Although English grammar today is less complex than centuries before, students still

struggle with the hardships that learning it entail. Nowadays, scholars and linguists are

still interested in English grammar and keep on writing different versions of books and

provide different approaches, methods, and techniques in order for students to better

understand the structures of English grammar. Experts might provide those means of

learning grammar with the purpose that learners do not surrender or get frustrated when

they have difficulties in learning the grammar of a foreign language.

Grammar is simply defined as the system of language. It is also described as the

structure and system of a language or of languages in general, usually considered

consisting of syntax and morphology. People sometimes describe grammar as the “rules”

of a language; but in fact, no language has rules. If we use the word “rules”, we suggest

that somebody created the rules first and then spoke the language, like a new game. But

languages did not start like that. Languages started by people making sounds which

evolved into words, phrases and sentences. No commonly –spoken language is fixed. All

languages change over time. What we call grammar is simply a reflection of a language

at a particular time (English Club, 2021).

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 According to Ruiz-Flores & Ruiz-Carballo (2007) methods, techniques and

strategies are extraordinary means to improve the English grammar skills; however, they

think that when the class is not used in the suitable methods, techniques and strategies,

the improvement of the English grammar skills in the learning of the foreign language

could be hindered.

Learning grammar requires an extensive dedication and practice in order to keep

up with its mastery. Any English language student should recognize that grammar works

as the core of oral and written discourse, so that, internalizing English grammar is

essential to reach the goal of succeeding in communication.

Vocabulary

Vocabulary refers to the words we must understand to communicate effectively.

This plays a fundamental role in the reading process, and contributes greatly to a reader’s

comprehension. A reader cannot understand a text without knowing what most of the

words mean. Students learn the meanings of most words indirectly, through everyday

experiences with oral and written language. Other words are learned through carefully

designed instruction. Educators often consider four types of vocabulary: listening,

speaking, reading, and writing. Listening vocabulary are the words we need to know to

understand what we hear. Speaking vocabulary consists of the words we use when we

speak. Reading Vocabulary refers to the words we need to know to understand what we

read. Writing Vocabulary consists of the words we use in writing (Reading Rockets,

2021).

13
 Proficiency in English language depends on the knowledge of its vocabulary

possessed by the second and foreign language learners and even native speakers. Though

developing the vocabulary is vital, it poses several problems, especially to non-native

students of English. Students with a low vocabulary knowledge show weak academic

performance in different courses related to the language skills, linguists, literature, and

translation at the university level of education.

In learning a mother tongue or any foreign language, vocabulary is the most

significant component. Language acquisition cannot take place without learning its lexis

with unlimited shifts in meaning caused by various contextual variables (Yang & Dai,

2012). Without learning the vocabulary, it is difficult to attain any language proficiency.

Vocabulary is the basis of acquiring a second language.

Rohmatilla (2017) asserts that without learning the vocabulary communication in

the second language becomes harder. Further, vocabulary knowledge is an integral part of

the language; it is central to communicative competence. Low vocabulary knowledge

poses several problems to its learners, which consequently impedes the learning of

English language (Alqahtani, 2015). Vocabulary learning helps acquire language,

develop the learners’ reading proficiency, and is beneficial for reading comprehension.

Reading Comprehension

Reading comprehension is one of the most complex cognitive activities in which

humans engage, making it difficult to teach, measure and research. Reading theorists

have grappled with how to comprehensively and meaningfully portray reading

comprehension and many different theoretical models have been proposed in recent

14
decades (McNamara & Magliano, 2009). These models range from broad theoretical

models depicting the relationships and interactions among comprehension

subcomponents to models of specific comprehension processes.

Comprehension is defined as the understanding and interpretation of what is read.

To be able to accurately understand written material, children need to be able to decode

what they read, make connections between what they read and what they already know

and think deeply about what they have read.

Accordingly, one big part of comprehension is having a sufficient vocabulary, or

knowing the meanings of enough words. Readers who have strong comprehension are

able to draw conclusions about what they read-what is important, what is a fact, what

caused an event to happen, which characters are funny. Thus, comprehension involves

combining reading with thinking and reasoning (Reading Rockets, 2021).

Reading comprehension requires the coordination of multiple linguistic and

cognitive processes including, but not limited to, word reading ability, working memory,

inference generation, comprehension monitoring, vocabulary, and prior knowledge

(Perfetti, Landi & Oakhill, 2005).

Proficiency of English Language Learners

Student can be considered as proficient in English if it has the ability to make and

communicate verbally and in writing during their program of study (USQ, 2020).

Literacy in any language is an asset to learning English, as students who can read

and write in their home language have knowledge of words, concepts, grammatical

15
structures and the understanding of how a language can be documented, accessed and

interpreted. Student who know how to read in one language typically transfer that

knowledge of how certain formations of marks on a page can be read. Students who

understand a first language with an alphabet and phonemic system similar to English and

left to right, top-down reading usually adjust readily to decoding in English. Students

who have had limited formal education experiences often require support in

understanding about reading as well as skill development in decoding and comprehension

strategies.

It may be possible to identify a student as an English Language Learner based on

the results of an assessment of just one language strand (listening, speaking, reading or

writing), assessing all four language strands provides teachers with a comprehensive

language proficiency profile to guide effective instruction that maximize English

Language acquisition (Alberta, 2021).

Oral and writing proficiency in English is very important to literacy development.

The performance gap between ELL and non-ELL students is lower in mathematics than

in reading. This is because language proficiency plays a significant role in this gap.

Minor changes in the wording of content-based assessments will raise ELLs’

performance (Abedi, 2008).

Starcher and Proffitt (2011) added that reading and processing texts read is a

struggle for many ELLs. During oral and reading comprehension, fluency and decoding

skills interact in different ways. Being able to decode words easily is necessary for

fluency and comprehension. This explains why English learners are not achieving parity

16
with their English-speaking peers in reading comprehension proficiency (Becker & Kim,

2014).

Orisawayi (2009) and Bodunde & Akeredolu-Ale (2010) stated that although the

mastery of all components of language is very essential, vocabulary is most important for

ELLs because it is multifaceted. ELLs encounter problems in their learning because they

generally see unknown words as the first problem to overcome (Saengpakdeejit, 2014).

Arsad, Bauniyamin, and Manan (2014) opined that ELLs who have limited

English language proficiency will have difficulty understanding the lessons or doing

assignments in English. Language factors have a significant impact on ELLs’ assessment

outcomes (Solano-Flores and Li, 2008).

Chou (2011) study which focused on the effects of vocabulary knowledge and

background knowledge in English as a second language (ESL) reading comprehension

test revealed that ELLs who received a list of vocabulary to study performed better in the

reading comprehension test than those who relied on background knowledge.

Abedi (2010) analyzed the performance of ELLs and non-ELLs in several content

areas. Results indicated that the higher the level of language demand of the test items, the

higher the performance gap between the two groups. O’Connor’s (2010) study on the

connection between reading fluently and reading comprehension, revealed that very often

struggling readers disengage from reading, which compounds the existing problem of

weak reading ability. Cain and Oakhill (2011) supported this view when they stated that

reading influences vocabulary development and this is marred by ELLs failure to read

regularly.

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 Good, Simmons, and Kame’enui’s (2001) study indicated a strong positive

correlation between reading comprehension on standardized tests and oral reading

fluency. They explained that failure to understand the context of a text among ELLs

could compromise their fluency even if their decoding skills are automatic. Francis and

Rivera (2006) gave credence to Good et al. (2001) assertion, as they argued that English

learners may show proficiency in reading rate but may still lack the lexical, syntactic, and

semantic knowledge for comprehending texts. Naroth’s (2010) study revealed that

mathematics teachers in South Africa limited their discussion during lessons because of

language proficiency level of their students. Students had difficulty understanding

mathematics lessons with high language demand.

In 2013, the U.S. Department of Education published a report from the National

Association of Adult Literacy (NAAL) which stated that over 30 million adults from age

16 and above needed help to complete a job application. The report continued to explain

that weak literacy skills can impact peoples’ perception of job opportunities. According

to NAAL, 57% of ELLs adults with disabilities believe that job opportunities are limited

due to their lack in reading ability. Furthermore, a 2010 report from the U.S. Department

of Education stated that without strong literacy skills, post-secondary college and

employment options will be limited. The report added that lack of reading skills has been

an obstacle for ELLs with and without disabilities as 43% live in poverty, 50% have

higher hospitalization rates due to an inability to understand health information, and 1 in

5 is unable to access or use the Internet. This strongly underscores the role of English

language proficiency in ELLs academic achievement.

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 For the purposes of describing the current baseline English proficiency, in New

York State the English language proficiency continuum has shifted from four levels

(Beginning, Intermediate, Advanced, and Proficient) to five levels namely; Entering,

Emerging, Transitioning, Expanding, and Commanding (Spring, 2015) .

Entering (formerly Beginning)

A student at the Entering level has great dependence on supports and structures to

advance his or her academic language skills. As measured by the NYSESLAT, a student

at this level has yet to meet the linguistic demands necessary to demonstrate proficiency

in a variety of academic contexts within this grade level.

Emerging (formerly Low Intermediate)

A student at the Emerging level has some dependence on supports and structures

to advance his or her academic language skills. As measured by the NYSESLAT, a

student at this level has yet to meet the linguistic demands necessary to demonstrate

proficiency in a variety of academic contexts within this grade level.

Transitioning (formerly Intermediate)

A student at the Transitioning level shows some independence in advancing his or

her academic language skills. As measured by the NYSESLAT, a student at this level has

yet to meet the linguistic demands necessary to demonstrate proficiency in a variety of

academic contexts within this grade level.

Expanding (formerly advanced)

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 A student at the Expanding level shows great independence in advancing his or

her academic language skills. As measured by the NYSESLAT, a student at this level is

approaching the linguistic demands necessary to demonstrate proficiency in a variety of

academic contexts within this grade level.

Commanding (formerly Proficient)

A student at the Commanding level is now designated as a Former ELL, and

entitled to receive two years of continued ELL services. As measured by the

NYSESLAT, a student at this level has met the linguistic demands necessary to

demonstrate proficiency in a variety of academic contexts within this grade level.

Academic Performance

Academic Achievement or Academic Performance is the extent to which a

student, teacher or institution has attained their short or long-term educational goals

(Wikipedia, 2021). It is also a knowledge gained which is assessed by marks by a teacher

and/or educational goals set by students and teachers to be achieved over a specific

period of time (Narad and Abdullah, 2016).

Indicators of a good and bad performance

There are several factors to consider the academic performance as good or bad (Williams,

2018). First is their Scholarly Achievement and Skills. People often consider grades first

when defining academic performance. This includes schools, which rank students by

their GPA, awarding special designations such as valedictorian and salutatorian for those

20
who graduate first and second in their class. Scholarship organizations and universities

also start by looking at grades, so do some employers, especially when hiring graduates.

Next is their Impressive Test Scores. Grades don’t always reflect a person’s

knowledge or intelligence. Some students don’t perform well in a classroom setting but

are very intelligent and earn high marks on IQ tests, standardized testing or college

entrance exams. Universities and employers consider these scores along with other

measurements and may forgive a less-than-perfect GPA for students who perform well on

these tests.

Another on the list is Extracurricular Accomplishments. The definition of

academic performance extends to achievement outside the classroom. Some of the

brightest students don’t earn straight A’s but are extremely well-rounded, succeeded at

everything from music to athletics. The ability to master a diverse set of skills illustrates

intelligence, curiosity and persistence, qualities attractive to universities and employers.

Many businesses also see this as a selling point, thinking these candidates are eager to

learn and will be easy to train.

And lastly is their Student Leadership. Initiative can also indicate academic

performance. Some students demonstrate their competence by serving as student body

president or holding officer positions in student groups such as the honor of society or the

science club. Or, they might regularly organize student events such as fundraisers, pep

rallies or dances.

Factors affecting Academic Performance

21
 Both lecturers’ gender and experience influence students’ academic performance.

The results of this study show that lecturers would influence students of the opposite

gender more than the same gender and the relationship is negative. That is, male lecturers

would influence female students to perform better than male students and vice versa. In

addition, students that have more experienced lecturers seem to perform better than

students that have less experienced lecturers. Such results indicate that lecturers that have

longer working experience in the academic line would influence their students’

performance (Majdi, Ghani and Bakar, 2016).

Study suggested that the knowledge on subject, clarity of presentation, interaction

with students, teaching creativity, clarifying learning outcome, class activity and lecture

notes and all items are significantly relating to student satisfaction positively. The

findings also show that the lecturer’s knowledge of subject contributes most to students’

satisfaction. Dissatisfies students may cause poor academic performance (Long, Ibrahim

and Kowang, 2014).

There are many variables that influence the student’s success on the course. These

variables are called learning variables which are almost entirely related to physiological,

psychological, and social situations and conditions. Learning variables affect the

student’s learning situation and hence the level of success positively or negatively (Ulug,

2000). School success is also significantly influenced by many “non-cognitive factors,”

including success motivation, parents’ educational status, socioeconomic characteristics,

inadequate school and educational conditions, characteristics of general environment, and

quality of the university (Ozguven, 1974).

22
Relationship between English Proficiency and Academic Performance

Some researchers found a significant relationship between academic success and

language proficiency, while some concluded that there was no significant relationship

between the two.

Bayliss and Raymond (2004) found a significant relationship between language

proficiency and academic success. Several research studies have also revealed that

English language proficiency is a strong predictor for academic success (Arsad et al.

2014; Adbirahman, 2013).

Fakeye and Ogunsiji’s (2009) research on English language proficiency as a

predictor of academic achievement among the ELL students, examined the extent to

which senior secondary school students’ English language proficiency affects their

overall academic achievement. The results of their study showed a significant positive

relationship between students’ academic performance and their English language

proficiency.

Sert (2006) conducted a case study at an English-medium university in Turkey.

The data were gathered both from the students and the lecturers using questionnaires. She

found there was a relationship between English language proficiency and academic

attainment.

In another study that investigated the effect of English language proficiency on

the academic success of black and Indian freshman students at university, the findings

indicated that English language proficiency is associated with academic success (Stephen

et al., 2004).

23
 As Vinke and Jochems (2013) concluded in their study, improvement of English

proficiency increases the possibility of academic success to a certain extent. They claim

that when one is good at English, academic success is more likely to occur because the

classroom settings tend to be more context-reduced and cognitively demanding.

Maleki and Zangani (2007) compared the results of the TOEFL test and students’

grade point averages (GPAs) and found a significant correlation between them. This

indicates that there is a significant relationship between proficiency in English and

academic achievement.

Another study by Fournier and Ineson (2013) showed that students’ level of

English on the entry to the university had high predictive value for the successful

completion of the Swiss hospitality course, which was instructed in English, and also for

students’ cumulative grade point average.

Additionally, the study of Ghenghesh (2015) entitled "The Relationship Between

English Language Proficiency And Academic Performance of University Students –

Should Academic Institutions Really be Concerned?" provides more detail on how

English proficiency affects a college students academic performance branching from

engineering courses to business courses and others. The finding of this study illustrates

that there is a direct relationship between the two and that English proficiency is a

determinant of academic success for students at the BUE.

The research findings of this study revealed that the higher the English

proficiency of students on entry to the university the better they will perform in their

degree area courses as well as their English levels as they will be able to be fully engaged

24
in the learning process which in turn should result in better performance. Therefore, it is

recommended that the institution higher the entry level for English. As shown by the

results of this research, such a decision will have important implications for instruction

and academic achievement.

Banga (2016), Oribabor (2014), and Wilkinson and Silliman (2008) argued that

students’ success in school depends largely on their proficiency in the language of

instruction (LOI). If students’ language proficiency is low, they are likely not to perform

well in other school subjects (Orgunsiji, 2009).

Avary and Carola (2008) asserted that low levels of academic English language

proficiency can be an obstacle to academic success and full participation in academic

content.

Schouten (2009) maintained that ELLs require a certain level of proficiency in the

LOI along with cognitive skills to perform well in academics. This was consistent with

Maleki and Zangani’s (2007) argument that the major challenge ELLs have is grasping

the contents and concepts of other subjects taught in the LOI. Research findings have

shown that ELLs have performed below their English-proficient peers in all content

areas, especially in the subjects that are high in English language demand (Aberdi, 2010).

In 2010, the Ghana Education Service stated that the English proficiency of

primary and secondary school students in Ghana was very low and that this explained

their continuous unsatisfactory performance in national examinations.

25
 Similarly, Theresa and Irvine (2015) stated that weak literacy achievement among

ELLs has contributed to their high dropout rates, poor job prospects, and high poverty

rates.

In the United States, the No Child Left behind Act (NCLB, 2001) required states

to conduct annual statewide English language proficiency assessments for ELLs in

Grades K through 12 in the language domains of listening, speaking, reading, and writing

to determine their level of proficiency. However, the continual unsatisfactory

performance of K-12 students in the National Assessment of Educational Progress test

and the American College Test led to some states to take extra measures (Dylan, 2010).

In a bid to improve the academic achievement of students at state and national levels, the

Mississippi Board of Education adopted the Common Core State Standards (CCSS) in

2010.

In that same year, the Working Group (2010) on ELL policy recommended that

students’ English language proficiency be taken into account when holding schools

accountable for students’ academic achievement. The National Center for Educational

Statistics (2011) stated that mathematics assessments in the United States required

English proficiency because learners with weak English skills performed below students

who were proficient in English.

The National Center for Educational Statistics (2014) confirmed that about 51%

of ELLs who spoke English with difficulty failed to complete high school compared to

31% of students who came from language-minority homes but had no difficulty speaking

English, and only 10% of monolingual English-speaking students. Inadequately

26
developed English language skills are the reason for lower GPAs, repeating grades, and

low graduation rates (Suárez-Orozco, Suárez-Orozco, & Todorova, 2008).

According to Abedi and Herman (2010), students with weak English language

proficiency cannot perform well in assessments administered in English. This is in line

with August and Shanahan’s (2006) assertion that less developed academic English

proficiency is related to lower performance on standardized tests of academic content

area knowledge.

Fredua-Kwarteng and Ahia (2015) revealed that language plays a central role in

mathematics teaching and learning in Ghana. This was consistent with Parker, Louie, and

O’Dwyer’s (2009) assertion that proficiency in English is essential for mathematics.

Improving English language proficiency of nonnative English-speaking students

improves their mathematics performance when English is their language of instruction

and assessment (Essien & Setati, 2007).

Solórzano (2008) observed that limited vocabulary, reading, and grammar skills

contributed to weak performance in mathematics. In the same vein, Prescott and Hellstén

(2005) noted that language-related difficulties impose time pressures in the sense that

study and assignment preparation takes longer for ELLs.

Mcleman et al. (2012) stated that learning school mathematics cannot be

separated from language. This confirmed Barwell’s (2010) assertion that sorting out the

mathematics involves sorting out the language of the question for ELLs. Gran (2007)

lamented the limited English language proficiency of secondary school students in

Tanzania. Gran observed that about one third of secondary school students in Tanzania

27
were still at the picture book level because only 10% of students could read no simplified

text with ease.

Trice (2007) also reported that weak English language skills were perceived as

one of the reasons why international students were isolated from local students and

faculty members. The reports of scholars and stakeholders in the educational sectors

suggested that ELLs in Nigeria are faced with similar challenges. Results of the current

study indicated a connection between the English language proficiency of FYSSS and

their academic achievement.

Aina and Ogundele (2013) study examined the relationship between students’

English language proficiency and their academic performance in science and technical

education in Nigeria. Results of research showed that the higher the proficiency of

students in English language, the higher their scores in other content areas.

A study in Iran by Sadeghi, Kashanian, and Maleki’s (2013) on English language

proficiency as a predictor of academic achievement among medical students in their

national comprehensive basic science examination indicated that English language

proficiency significantly influenced academic achievement of medical students.

Meanwhile, when it came to local studies in the Philippines, researches mostly

came up with the same conclusion that English proficiency can somehow affect a

student’s academic performance to a certain degree. The study of Bacca and Lasaten

(2015) concludes that majority of the Grade 8 students of the Philippine Science High

School in Northern Luzon have English language proficiency belonging to the

satisfactory level.

28
 Further, the study concludes that the students’ academic performance in Science and

Mathematics fall under the very good level while good level in English. Likewise, there

is a significant relationship that exists between the students’ English language proficiency

and their academic performance in Science, Mathematics and English. The higher the

English language proficiency levels of the students are the higher their academic

performance levels in Science, Mathematics and English.

Thus, in conclusion students’ English language proficiency could be a predictor in

the students’ academic performance in Science, Mathematics and English since the

medium of instruction used in the teaching of the said subjects is English. Thus, English

language program in school should be prioritized.

As according to former Secretary of The Department of Education (DepEd), Jesli

Lapus (2009) that English proficiency is critical in learning as other key subjects such as

Science and Mathematics use English in textbooks and other reference materials. He also

added that Filipinos’ edge in the English language is also vital as more work

opportunities here and abroad place premium on language skills. DepEd has noted gains

in English proficiency of students in public schools even as the department continues to

invest in teacher training to further improve student performance in English. Department

of Education notes the continuous improvement in performance of students in the

National Achievement Test (NAT) within the five-year analysis particularly in English

subject.

On the contrary, there are also studies that stated that though there is a relationship

between English Proficiency and Academic Performance, it is only up to a minimum and

29
that English Proficiency cannot be deemed as a necessary factor to a student’s academic

success.

Madada and Masha’s (2015) study which investigated the impact of English

language proficiency on learners’ academic achievement in mathematics, economic and

management science and natural science in South Africa, showed a weak but positive

relationship. This confirmed result of research conducted by Wilson and Komba (2012)

on the link between English language proficiency and academic performance of

Morogoro Urban District students in Tanzania, where the results indicated a positive but

weak relationship.

The study entitled English Proficiency and Academic Performance of International

Students by the researcher Light, Xu and Mossop stated that though Test of English as a

Foreign Language (TOEFL) is the most widely used measure to determine the extent to

which international students have developed the English language skills necessary for

successful college‐level study in the United States and Canada; a number of studies have

examined the relationship between TOEFL score and academic success. In the study

reported in this article, the records of 376 international graduate students at the State

University of New York at Albany were analyzed for relationships among TOEFL score,

grade point average, graduate credits earned, and academic major. TOEFL score was not

found to be an effective predictor of academic success, as measured by grade point

average, for this group of graduate students. Furthermore, the study of Elder, Bright and

Smith entitled "The role of language proficiency in academic success: Perspectives from

a New Zealand university" reveals that English proficiency makes an important but

30
complex contribution to the study experience but, for a range of reasons, this is not

always reflected in academic outcomes.

Given all these facts, it is expected for this study to result in having a relationship

between English Proficiency and the Performance of second and third year BSA students

in their major courses of Jose Rizal Memorial State University.

The Case of BSA Students in JRMSU

All Business and Accounting-Related Subjects in Jose Rizal Memorial State

University are taught using English and serves as the essential language of

communication between the professors and the students. BSA students also invest in

books written in English. When students take part in class discussion or answer the

questions from professors orally, usually they are required to speak in English. More so,

when students take an examination or assessments, most likely the exams are written in

English and the questions are asked in English. The website and Facebook pages of Jose

Rizal Memorial State University that are available for inquiries and different forms of

communication are in English language (JRMSU, 2021). With that said, the English

language has now become a factor of the BSA Students in the JRMSU in learning various

courses.

For such reasons stated above, it is indeed important to conduct this research

study. This study also aims to help the students realize if their strengths in English

Proficiency are enough for them in learning the various accounting courses and assess

whether there is a need for more English related subjects to be taught in accounting

courses to improve the students’ academic performance.

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