Cảm nhận của sinh viên về khóa học tiếng anh chuyên ngành nghiên cứu trường hợp điển hình khóa tiếng anh ngành kế toán, đại học kinh tế quốc dân

VIETNAM NATIONAL UNIVERSITY, HANOI
UNIVERSITY OF LANGUAGES AND INTERNATIONAL STUDIES
FACULTY OF ENGLISH LANGUAGE TEACHER EDUCATION

GRADUATION PAPER

STUDENTS’ PERCEPTIONS
TOWARDS ESP COURSE: A CASE STUDY OF
ENGLISH FOR ACCOUNTING COURSE AT
NATIONAL ECONOMICS UNIVERSITY

Supervisor: Ms. Nguyễn Thuỵ Phương Lan, M.A.
Student: Chu Hứa Minh Hiền
Course: QH2015.F1.E1

HANOI – 2019


ĐẠI HỌC QUỐC GIA HÀ NỘI
TRƯỜNG ĐẠI HỌC NGOẠI NGỮ
KHOA SƯ PHẠM TIẾNG ANH

KHÓA LUẬN TỐT NGHIỆP

CẢM NHẬN CỦA SINH VIÊN VỀ
KHÓA HỌC TIẾNG ANH CHUYÊN NGÀNH:
NGHIÊN CỨU TRƯỜNG HỢP ĐIỂN HÌNH
KHĨA TIẾNG ANH NGÀNH KẾ TỐN,
ĐẠI HỌC KINH TẾ QUỐC DÂN

Giáo viên hướng dẫn: Th.S. Nguyễn Thuỵ Phương Lan

Sinh viên: Chu Hứa Minh Hiền
Khóa: QH2015.F1.E1

HÀ NỘI - 2019


I hereby state that I: Chu Hua Minh Hien, class QH2015.F1.E1, being a
candidate for the degree of Bachelor of Arts (Honors program) accept the
requirements of the College relating to the retention and use of Bachelor’s
Graduation Paper deposited in the library.
In terms of these conditions, I agree that the origin of my paper deposited
in the library should be accessible for the purposes of study and research, in
accordance with the normal conditions established by the librarian for the care,
loan or reproduction of the paper.
Signature:

Date:


ACKNOWLEDGEMENTS
First and foremost, I would like to express my deepest gratitude to Ms.
Nguyen Thuy Phuong Lan, M.A. for her supervision, guidance and wholehearted
support throughout every step of this study.
In addition, I would like to send my sincere thanks to the students and
teachers who participated in this research. Without their kindness and willingness
to spend time sharing their invaluable perceptions, this study would not have
been possible.
I also would like to thank my parents and other family members, To
Giang, Bao Chau, Phan Hien, Phuong Thao, Thanh Tra, my friend Khuong Nga
and my classmates from 15E1 for their great support and encouragement, my

favorite band BTS for keeping me awake at night with their music. Thanks to
them, I was highly motivated to persist in the face of adversity and finish this
paper.

i


ABSTRACT
Course evaluation is one of the most important processes to ensure the
quality of an entire program, and it is particularly essential in the ESP context.
This study aims at exploring Accounting and Auditing majored students’
perceptions towards the English for Accounting course at National Economics
University and suggest possible solutions to improve the quality of the course.
To achieve these targets, a combination of quantitative and qualitative
methods is used with two data collection instruments, namely questionnaire and
semi-structured interview. The findings reveal that there are both strong points
and weaknesses of the course regarding fulfillment of learner needs, authenticity,
and fostering of learner autonomy. The results suggest certain modification being
made in terms of the course duration, materials, content and teaching
methodologies for future improvements.

ii


LIST OF FIGURES, TABLES, AND ABBREVIATIONS
No.

Name of figures/tables

Page no.

1

Table 1: Kirkpatrick’s Four Levels of Evaluation
(Kirkpatrick & Kirkpatrick, 2009, p.3)

6

2

Figure 1: Tsou and Chen’s ESP course evaluation
framework (2014)

7

3

Table 2: Hutchinson and Waters’ ESP course evaluation
model (1987)

8

4

Table 3: Specialized courses in Accounting and Auditing
majors curriculum at NEU

12

5

Figure 2: Students’ purposes for taking English for
Accounting course

19

6

Figure 3: Students’ perceptions towards the course in terms
of meeting learners’ needs

20

7

Table 4: Students’ perceptions of the course regarding
objectives achievement

21

8

Table 5: Students’ perceptions towards other aspects of the
course

23

9

Figure 4: Students’ English proficiency level

25

10

Table 6: The suitability of the course with students’ English
level compared among three groups of students

26

11

Table 7: Students’ perceptions towards the authenticity of
the course materials

27

12

Table 8: Students’ perceptions of the course regarding task
authenticity

29

13

Table 9: Students’ perceptions of the course in terms of
learner autonomy

31

iii


LIST OF ABBREVIATIONS
ESP:

English for Specific Purposes

NEU:

National Economics University

SAA:

School of Accounting and Auditing

IBM:

International Business Machines Corporation

SPSS:

Statistical Package for the Social Sciences

ACCA:

Association of Chartered Certified Accountants

ICAEW:

The Institute of Chartered Accountants in England and Wales

iv


TABLE OF CONTENTS
ACKNOWLEDGEMENTS .................................................................................. i
ABSTRACT .......................................................................................................... ii
LIST OF FIGURES, TABLES, AND ABBREVIATIONS ............................. iii
CHAPTER 1: INTRODUCTION ....................................................................... 1
1.1. Statement of research problem and research questions ............................... 1
1.2. Scope of the study ....................................................................................... 2
1.3. Significance of the study ............................................................................. 3
1.4. Organization ................................................................................................ 3
CHAPTER 2: LITERATURE REVIEW ........................................................... 4
2.1. General overview of course evaluation ....................................................... 4
2.2. Course evaluation in ESP context ............................................................... 5
2.2.1. Distinct characteristics of ESP.............................................................. 5
2.2.2. ESP course evaluation framework ........................................................ 6
2.3. Description of English for Accounting course .......................................... 12
CHAPTER 3: METHODOLOGY .................................................................... 15
3.1. Sampling .................................................................................................... 15
3.2. Data collection ........................................................................................... 16
3.3. Data analysis .............................................................................................. 18
3.4. Ethical considerations ................................................................................ 18
CHAPTER 4: FINDINGS AND DISCUSSION .............................................. 19
4.1. Fulfillment of learners’ needs .................................................................... 19
4.2. The authenticity of course materials and tasks .......................................... 27
4.3. Fostering of learner autonomy .................................................................. 30

4.4. Suggestions to improve the course ............................................................ 33
4.5. Recapitulations .......................................................................................... 34
CHAPTER 5: CONCLUSION .......................................................................... 38
5.1. Summary of major findings and implications ........................................... 38
5.2. Limitations and suggestions for further research ...................................... 39
REFERENCES ................................................................................................... 41
APPENDICES .................................................................................................... 46

v


CHAPTER 1: INTRODUCTION
1.1. Statement of research problem and research questions
Course evaluation is a key component in every process of learning and
teaching, since it ―helps to assess whether the course objectives are being met —
whether the course, in other words, is doing what it was designed to do‖
(Hutchinson & Waters, 1987, p.144). In the ESP (English for Specific Purposes)
context, course evaluation plays a particularly significant role due to the distinct
learner-centered feature of ESP courses: aiming to fulfill learners’ ever-changing
needs and help them meet the requirements of their target profession/academic
environments (Basturkmen, 2010). In fact, the matter of designing and
developing ESP courses has always been a great concern of teachers and
educators all over the world (Graves, 1996). As part of the course developing
process, in order to ensure the quality of the course or revise it for further
improvement, the developer first needs to know how effective the course is in
reality. This emphasizes the significant role of course evaluation through
examining perceptions of effectiveness.
However, despite the utmost importance of evaluation, it is in fact not
implemented on a regular basis due to the complexity and consumption of time
and resources (Silvia, 2016). Upon interaction with students currently taking

English for Accounting course at National Economics University, the researcher
of this study realized that whether the course satisfies learners’ needs is
questionable. It is not evident that there has been any needs analysis or research
conducted to improve the quality of the course. The researcher decides to
conduct this study partly due to her personal interests in working at this
university in the future, and it is also the researcher’s belief that the identification
and analysis of students’ perception towards the course would help improve its
quality, hence benefitting both the learners and the lecturers.
The purpose of the research is to explore students’ evaluation of their
English for Accounting course at National Economics University. To be specific,
the researcher seeks the answers to the following questions:
1


1. What are the merits and shortcomings of the course in terms of meeting
learners’ needs, as perceived by students?
2. What are the merits and shortcomings of the course in terms of tasks
and materials authenticity, as perceived by students?
3. What are the merits and shortcomings of the course in terms of learner
autonomy, as perceived by students?
4. What changes could be made to improve the course, as suggested by
students?
1.2. Scope of the study
The research is conducted at National Economics University (NEU), one
of the most prestigious institutes educating Economics, Public Management and
Business Administration in Vietnam (Linh, 2017). The researcher aims to gather
data from all Auditing and Accounting-majored students who took the English
for Accounting course this semester, along with some alumni from the same
majors who graduated from NEU 1-2 years ago, and lecturers who were in
charge of teaching the course.

Regarding the scope of data gathered, this research focuses on the
subjective evaluation of the ESP course. That is to say, students’ perceptions
were explored in terms of three major aspects: learner needs, authenticity, and
learner autonomy. The data gained from undergraduates and alumni could
complement each other, since the students who recently finished the course had
fresher memory of it; on the other hand, the alumni’s frequent exposure to the
target situations at their workplace could help them further evaluate the
usefulness of the course. The lecturers’ responses serve the purpose of
triangulating the data collected from student participants, as well as enriching the
analysis of results.

2


1.3. Significance of the study
The researcher hopes that this study could contribute as a reference for
future studies in the field of ESP education, course evaluation in particular. The
more attention is drawn towards course evaluation, the more researchers and
course designers and would be aware of its importance, thus being motivated to
gather information from students and consider learners’ feedback thoroughly in
designing ESP courses.
In addition, it is believed that the findings of this study could be useful
for lecturers at School of Accounting and Auditing (SAA), NEU in revising and
improving the English for Accounting course. Despite the small scale of the case
study, it is also hoped that the research results could serve as reference materials
for developing as well as improving other ESP courses in the relevant fields.
1.4. Organization
The research content is organized into five chapters as the main text. This
chapter, Chapter 1, provides an introduction to the study; including the research
problem and research questions, scope and significance. The next chapters after

the introduction include the following content:
- Chapter 2, Literature Review, explores relevant literature about course
evaluation in ESP, as well as provides background information about the ESP
course at NEU, the context of this study.
- Chapter 3, Methodology, justifies the research methods used for the
study and demonstrate the procedures of selecting samples, collecting and
analyzing data.
- Chapter 4, Findings and Discussion, reports data analysis results and
further discusses the research questions alongside the literature from Chapter 2.
- Chapter 5, Conclusion, summarizes the major findings and identifies
limitations of the research, as well as practical implications for further studies.

3


CHAPTER 2: LITERATURE REVIEW
This chapter reviews relevant research on evaluation and course
evaluation in ESP, as well as background information about the ESP course in
the context of National Economics University.
2.1. General overview of course evaluation
Oxford English Dictionary defines a course as ―a series of lectures or
lessons in a particular subject, leading to an examination or qualification‖
(Course, n.d.). In the context of Vietnamese higher education, the definition
applies, yet slightly differs in the way that a course is designed as part of a
training program, and usually completes after one academic term (Ministry of
Education and Training, 2007). Regardless of the differences, in general there are
three major components that a course possesses: course objectives (or learning
outcomes), assessments, and teaching methodologies; the alignment of all three
contributes to the overall success of the course (Biggs, 2014). Therefore,
evaluating the effectiveness of a course involves not only judging those

components individually, but also examining their connection with one another.
In order to maintain and improve the quality of a course, evaluation is of
utmost importance. Course evaluation is viewed as a process of collecting and
synthesizing information that leads to conclusions about the worth and quality of
a course (Fournier, 2005). However, researchers believe that the true nature of
course evaluation is a tool for course development, rather than merely a test of
effectiveness (Bruner, 1966; Edstrom, 2008; Ramsden, 2003). It is widely agreed
that course evaluation is not an isolated process, but should be regarded as
providing further insight into teaching and learning, contributing to the
educational decisions (Belluigi, 2015; Patton, 2008).
Regarding how to evaluate a course, two primary methods are commonly
used. The former, objective evaluation, includes thorough examination of the
syllabus as well as how closely the course content, teaching methods and
assessments align with achieving the objectives of the course (Barrick & Deeds,

4


1986); while the latter, subjective evaluation, involves analysis of teachers’ and
students’ perceptions towards that course (McCormick & BrckaLorenz, 2015;
Schmelkin, Spencer, & Gellman, 1997). A course could be evaluated either
subjectively or objectively, or with the combination of both; however, taking the
scope of a graduation thesis into account, the researcher of this study decided to
focus on the latter aspect - subjective evaluation of the ESP course.
2.2. Course evaluation in ESP context
2.2.1. Distinct characteristics of ESP
Generally, English for Specific Purposes (ESP) is described by Paltridge
and Starfield (2013) as ―the teaching and learning of English as a second or
foreign language where the goal of the learners is to use English in a particular
domain‖. Many scholars such as Belcher (2006), Dudley-Evans & St. John

(1998) and Strevens (1977) even went further by categorizing the specific
domains into English for Academic Purposes (EAP) and English for
Occupational Purposes (EOP). In other words, ESP learners study English not
because of their interests in the language or culture, but for study or work
purposes (Basturkmen, 2006; Robinson, 1991).
Dudley-Evans and St. John (1998) lists out key characteristics of ESP as
followed:
Absolute Characteristics:
1. ESP is defined to meet specific needs of the learners;
2. ESP makes use of underlying methodology and activities of the
discipline it serves;
3. ESP is centred on the language (grammar, lexis, register), skills,
discourse and genre appropriate to these activities.
Variable Characteristics:
1. ESP may be related to or designed for specific disciplines;
2. ESP may use, in specific teaching situations, a different methodology
from that of General English;
3. ESP is likely to be designed for adult learners, either at a tertiary level
institution or in a professional work situation. It could, however, be for
learners at secondary school level;
5


4. ESP is generally designed for intermediate or advanced students. Most
ESP courses assume some basic knowledge of the language systems, but it
can be used with beginners.
(Dudley-Evans & St. John, 1998, p.4)
Accordingly, a major feature of ESP is that the course objectives, content
and teaching methodologies are learners’ needs-oriented. Therefore, in order for
an ESP course to be practical and successful, all the aspects of an ESP course

need to be based on learners’ needs and directed towards helping learners meet
language requirements of their environments (Basturkmen, 2010).
2.2.2. ESP course evaluation framework
One of the most classic learning evaluation frameworks is Kirkpatrick’s
Four Levels of Evaluation, the original version of which dates back to 1959. In
this model, four concepts serve as foundation for evaluation of any course or
educational program – reaction, learning, behavior, and results.
Level 1: Reaction

To what degree participants react favorably to the
learning event.

Level 2: Learning

To what degree participants acquire the intended
knowledge, skills, and attitudes based on their
participation in the learning event.

Level 3: Behavior

To what degree participants apply what they learned
during training when they are back on the job.

Level 4: Results

To what degree targeted outcomes occur, as a result of
the learning event(s) and subsequent reinforcement.

Table 1: Kirkpatrick’s Four Levels of Evaluation (Kirkpatrick & Kirkpatrick,
2009, p.3)

The framework is highly praised for its process-oriented characteristics,
which provide a comprehensive insight into the impacts of a course on learners
(Rouse, 2011). However, it is also deemed inapplicable for evaluating all four
levels of the course, especially Level 3 and 4, without the help of supervising
mechanisms (Downes, 2015). Likewise, since the researcher of this study
primarily explores students’ perceptions and is unable to observe their
6


performance in their working environment, it is impractical to apply the
framework in the context of the present research.
Instead, this study aims to focus on evaluating three main areas:
fulfillment of learners’ needs, authenticity and learner autonomy, as suggested by
Tsou and Chen (2014). Although they are seemingly irrelevant to the
aforementioned ―constructive alignment‖ theory by Biggs (2014) which
prioritizes the relationships among course objectives, teaching methodology and
assessment, there is actually a close connection in the sense that examining
learners’ needs also means judging whether the course objectives and
methodology are suitable; authenticity could be evaluated by looking at course
assessment tasks; and learner autonomy could be supported with appropriate
methodology applied by the teacher (Ajideh, 2009; Gatehouse, 2001; Sysoyev,
2000).

Learner needs

Course evaluation

Authenticity

Materials

Learning tasks
Assessments

Learner
autonomy

Corpus application

Figure 1: Tsou and Chen’s ESP course evaluation framework (2014)
The framework is built on the basis of Hutchinson and Waters’ ESP
course evaluation model, which was adapted from Alderson and Waters’ four
major criteria (1983):
1. What should be evaluated?
2. How can ESP courses be evaluated?
3. Who should be involved in the evaluation?
4. When (and how often) should evaluation take place?
7


Aspects of evaluation

Suggested answers

1. What should be evaluated?

Everything of significance, with
consideration of two constraints:
a) Researcher’s ability to collect the
information
b) Researcher’s ability to use the

information once it has been collected

2. How can ESP courses be evaluated?

Evaluation can be done in some ways
such as: test results, questionnaires,
discussion, Interviews, informal means
(unsolicited comments, casual chats,
etc.)

3. Who should be involved in the
evaluation?

ESP teaching institution, ESP teachers,
learners, sponsors

4. When (and how often) should
evaluation take place?

In the first week of the course
At regular intervals throughout the
course, for example every half term.
At the end of the course.
After the course

Table 2: Hutchinson and Waters’ ESP course evaluation model (1987)
This model provides detailed guidelines and aims to cover everything
necessary for evaluating an ESP course. However, it is proposed for the purpose
of conducting longitudinal course evaluation studies, as part of the program
evaluation process. Regarding the scale of a bachelor thesis, it is in fact

impractical for the present research to evaluate all the aspects of the course. Since
the decision of what to evaluate could be made to suit the timing and the method
of data collection (Dudley-Evans & St. John, 1998), the researcher would adapt
Tsou and Chen’s framework, which is more updated and feasible for the scope of
this study. Accordingly, it focuses on three main questions: whether learner
needs have been fulfilled, whether the materials and tasks are authentic, and
whether the course has successfully fostered learner autonomy.

8


After reviewing the theoretical frameworks revolving around course
evaluation in ESP, this research would proceed with discussing relevant literature
related to the following aspects: learner needs, authenticity, and learner
autonomy.
* Learner needs:
Although the concept of needs could vary, in ESP there are two main
approaches to learner needs: target needs and learning needs. While target needs
refer to what language or skills learners need to perform in the target situation,
learning needs focus on what skills or strategies they would apply in order to
achieve the target language (Hutchinson & Waters, 1987). According to Kaewpet
(2009, p.211), learner needs also involve the following elements:
 Teaching and learning styles with which the learners are familiar
 Appropriate or ineffective teaching and learning methods
 Knowledge of specialized contents that teachers should have
 Suitable instructional materials and study location
 Time of study and status of ESP courses
 Expectations about what learners should achieve in the courses
 How necessary the courses are for the learners.
Due to the learner-centered characteristics of ESP, it is essential to

conduct needs analysis in the process of developing an ESP course. However,
mismatches between learner needs and the courses element could still persist
(Basturkmen, 2006), which emphasizes the importance of ongoing course
evaluations to identify which areas of needs are unfulfilled, as well as the sources
of the problems. A common issue found by past studies is the conflict between
the institution’s assumptions and subjective needs of the learners. For example,
in Celik’s research (2018) it is expected that teachers using English actively in
the ESP classroom would be beneficial, yet the findings revealed that in the case
of Turkish university students, the lacks in the learners’ language abilities make
it difficult for them to comprehend.

9


When evaluating the course effectiveness based on learner needs, a
potential problem is that learners may not be reliable sources of information
about their own needs, especially if they are unfamiliar with their future job or
academic study (Long, 1996). This research aims to bridge such gap by setting
the time of data collection to be after the students’ internship period, so that the
participants could refer to their working experience when giving perceptions
about the ESP course.
* Authenticity:
It is widely agreed that authenticity is a key concept in ESP courses
(Basturkmen, 2006; Dudley-Evans & St. John, 1998; Kennedy & Bolitho, 1984;
Robinson, 1991).

Authenticity is divided into two major aspects: text

authenticity and task authenticity. First, text authenticity is broadened as to
include real-world texts which are as close to the learners’ target situations in

their jobs as possible (Wegener, 2008). The second aspect, task authenticity,
refers to the degree of similarity between the task learners have to perform in the
classroom and the target language use task in the real world (Bachman & Palmer,
1996). In other words, ESP materials need to employ the skills and strategies
required in learners’ target situation for high level of authenticity.
ESP authentic materials are generally classified by Vaiciuniene and
Uzpaliene (2010, p. 95) into three primary types for teachers to find based on
target situation analysis:
 Daily objects (business cards, bank leaflets, photographs, receipts,
catalogues, currency, reports, financial statements, instructions, bank
accounts, application forms, pictures, registration forms,
letters/emails, diagrams, agreements, etc.);
 Broadcast texts (newspapers, journals, TV and radio programs, films,
documentaries, general or special literature, etc.);
 Websites.
However, simply selecting suitable authentic materials is not enough.
Bondarenko (2018) argues that only by combining materials with authentic tasks
and activities of proper quality could authenticity of ESP be achieved. Sharing
10


the same opinion, McGrath (2002) emphasizes that authentic tasks in the
classroom help learners replicate or rehearse the communicative behaviors which
they would be required to conduct in their real study or job-related field. It is
suggested by Mishan (2005, p. 75) that in order for tasks to be authentic, they
should be designed to:
1. Reflect the original communicative purpose of the text on which they
are based.
2. Be appropriate to the text on which they are based.
3. Elicit response to/engagement with the text on which they are based.

4. Approximate real-life tasks.
5. Activate learners' existing knowledge of the target language and
culture.
6. Involve purposeful communication between learners.
* Learner autonomy:
The concept of learner autonomy, or ―the ability to take charge of one’s
own learning‖ (Holec, 1981, p.3), is strongly promoted in the context of ESP due
to the common constraints in the teaching and learning context, such as the short
span of ESP courses, tight schedule since most ESP learners are working adults,
and the variety of learning styles and proficiency levels (Luzon, 2007).
The fostering of learner autonomy in language learning is achieved by
implementing three interacting principles, according to Little (2007): learner
involvement, learner reflection, and appropriate target language use. In other
words, it is important for courses to engage students in their learning, help them
acquire suitable strategies and learning styles and encourage them to reflect on
their own learning (Dam, 2003). Proper group assignments could also be a good
approach, since the interaction with peers and teachers adds to the social aspect
of learner autonomy (Tassinari, 2012), thus further enhancing learner reflection
and give learners more control of their own learning.
These principles not only serve as guidelines to develop learner autonomy,
but also contribute to assessment of learner autonomy promotion in a course. A

11


perception survey targeting at learners’ beliefs and attitudes could help determine
whether the course provides learners with opportunities for self-studying, and
whether they cater to the individual needs of learners at all levels. For example, a
survey can ask about the effectiveness of a teaching tool, task, project or activity
that encourages independent learning, self-planning, reflection, performance, and

progression of autonomous learning (Little, 2009).
2.3. Description of English for Accounting course
In the context of National Economics University, Accounting and
Auditing-majored students are required to take the English for Accounting course
before doing practicum or internships. Although the name of the course is
―English for Accounting‖, it includes English for Auditing in the course content,
which is why the course is compulsory for both Accounting and Auditing majors.
Before enrolling in this course, students have to finish three pre-requisite
General English courses – English 1, 2, and 3 – in the previous semesters, in
which they learn English through 4 skills (listening, speaking, reading, writing),
revise basic grammar and learn more vocabulary related to Business English. The
materials for these three courses include teacher-handouts of business-related
vocabulary and ―Intelligent Business Coursebook: Pre-intermediate Business
English‖ by Christine Johnson. Therefore, learners’ English proficiency is
assumed to be at around pre-intermediate level before taking the English course,
and they are usually third and final-year students. In addition, students from both
Accounting and Auditing majors are expected to have studied a number of
specialized subjects in Vietnamese, as can be seen in Table 3 below.
No.

Name of courses

No. of credits

1

Financial Management

3

2

Principles of Statistics

3

3

Basic Auditing

3

4

Managerial Accounting 1

3
12


5

Managerial Accounting 2

2

6

Financial Accounting 1

3

7

Financial Accounting 2

3

8

Financial Accounting 3

2

9

Business Law

3

10

Accounting for Public Sector

3

11

Accounting Information System

3

12

Financial Auditing 1

3

13

Financial Auditing 2

3

14

English for Accounting

3

Table 3: Specialized courses in Accounting and Auditing majors’ curriculum
at NEU
Regarding the course content, the 15-week course consists of three parts English for Financial accounting, English for Managerial accounting, and
English for Auditing - which are taught in chronological order by three different
lecturers from School of Accounting and Auditing department (SAA) at NEU.
Specifically, each lecturer would teach one part of the course for 5 lessons. Each
lesson lasts for 1.5 hour, and one lesson takes place each week. At the beginning
of the course, students would be sent a set of PowerPoint slides via email, which
contain all the contents to be covered in the course. Additional materials are
given throughout the lessons in the forms of handouts, usually consisting of the

relevant vocabulary for each lesson. There are also handouts with listening or
reading exercises as homework.
Further information about the course is stated on the first lesson’s slides.
The course objectives as well as forms of assessment are informed by the lecturer
in the first lesson, yet one-sidedly and very briefly by oral means. Accordingly,
the course aims to provide students with an understanding of the underlying
13


terminology and fundamental concepts of Accounting and Auditing in English.
Students will learn English related to Accounting and Auditing through 4 skills
(listening, speaking, reading and writing). It is announced to all classes that
forms of assessment include attendance and participation (10%), mid-term exam
(20%) and final exam (70%), yet the assessment criteria are not discussed to
students. This is partly because the content of the mid-term tests or assignments
differs for every class, since they are designed and administered by the lecturer
teaching that class. Some examples of the exercises and quizzes could be seen in
Appendix 3. However, the final examination, which is conducted two weeks after
the course has ended, is the same for all students taking the course. It includes a
number of multiple-choice, matching, gap-filling and true-false questions, a
reading comprehension task and an essay question.

14


CHAPTER 3: METHODOLOGY
This chapter offers a brief description of the research methods, including
the sampling, data collection and data analysis procedures.
3.1. Sampling
The researcher decided to apply the Case study design for this research.

The reason case study was chosen for this research is because when exploring
students’ perceptions towards an ESP course, it is necessary to thoroughly
examine the context and setting of the course as well as its elements. In other
words, student evaluation of ESP course has a context-dependent and in-depth
nature, which is a suitable condition for applying the case study approach (Baxter
& Jack, 2008).
To be specific, the ESP course presented in this study is the English for
Accounting course, with the population consisting of Accounting and Auditingmajored students at NEU. As mentioned in the previous chapter, the students
were supposed to have pre-intermediate level of English proficiency, after having
used pre-intermediate coursebooks in their prerequisite English courses. Due to
the small scale of student research, the participants were selected through
purposive sampling. In order to guarantee fresh memory of the ESP course, the
participants are 94 final-year students who took the course in the last semester
(September – December 2018). By the time of data collection, the participants
had finished their internship at companies and got first-hand experience of their
future jobs. Therefore, they would be able to judge how well the course prepared
them for the target situations they are in.
Besides, the researcher also conducted interviews with 8 alumni and 3
lecturers teaching the English for Accounting course in order to enrich and
triangulate the data gained from the final-year students’ responses. The alumni,
who had graduated from the school for 1-2 years, were chosen through
convenience sampling. The similar strategy was used to select the lecturers, who

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had 5 – 15 years of experience of teaching this course, and one of whom was the
course designer.
3.2. Data collection
For the purpose of this study, both quantitative and qualitative methods

were applied to collect data. The researcher used two research tools respectively:
perception survey and interview. The combination of these two instruments
assisted researchers in the sense that their advantages could compensate for each
other’s drawbacks. While survey helps gather data from a large number of
participants, interview provides more in-depth data of participants’ thoughts and
attitudes (Kendall, 2008), with which the researcher could further analyze the
patterns seen from the survey.
The questionnaires and interviews data aim to answer the following
research questions:
1. What are the merits and shortcomings of the course in terms of meeting
learners’ needs, as perceived by students?
2. What are the merits and shortcomings of the course in terms of
authentic tasks and materials, as perceived by students?
3. What are the merits and shortcomings of the course in terms of learner
autonomy, as perceived by students?
4. What changes could be made to improve the course, as suggested by
students?
Accordingly, there are four sections of the questionnaire in total with 27
detailed items (Appendix 1), which ask students to give their opinions about the
English for Accounting course. Section 1 focuses on perceptions towards the
course in terms of fulfillment of learners’ needs; Section 2 asks respondents to
evaluate the authenticity of tasks and materials; and Section 3 seeks opinions on
how the course fostered learner autonomy. Most of the questionnaire items are
close-ended in the forms of 5-point Likert scale questions. After the first three
section and at Section 4 (Suggestions to improve the course quality), there is an
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optional open-ended question with an aim to provide respondents with
opportunities to add further personal opinions.

The semi-structured interviews include a set of 10 questions (Appendix 2)
that further explore the reasons behind the survey responses. The first two
questions focus on learners’ specific needs and to what extent the course satisfied
those needs, as well as its set objectives. Questions 3 and 4 aim to find the
specific factors behind the strong and weak points of the course, and whether
they result from the course objectives, content, materials, teaching methodology
or assessment. The next part consists of further questions to find out more about
the materials and tasks’ authenticity, as well as whether students were
encouraged or provided with opportunities to develop learner autonomy in the
course. The final three questions ask participants to explain their choices or
responses in the survey.
In this research, the sequential mixed methods data collection strategies, in
which data collected in one phase would contribute to the later (Harris & Brown,
2010), was employed. After being piloted, the survey was given to all of the
classes studying English for Accounting course in the form of paper and online
questionnaire. The survey was written in Vietnamese to suit the students’
language proficiency and to avoid confusion. Afterwards, face-to-face semistructured interviews were conducted with 12 survey respondents, along with
alumni and lecturers teaching the course in order to triangulate the data from the
survey and gather more detailed information. The use of semi-structured
interview offers flexibility and deeper data from the participants, while still
focusing on the pre-specified research aims and objectives with some prepared
questions (Gill & Johnson, 2002). Due to privacy and ethical matters, the
interviewees’ identities would remain anonymous and be referred to by
pseudonyms instead of their real names in the paper.

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