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Effect of Students’ Reading Comprehension on Their Interpretation of Accounting Questions

Abstract

Students’ Reading Comprehension refers to their ability to read, understand, analyze, and derive meaning from written information, while their interpretation of accounting questions refers to their ability to understand accounting question requirements, identify relevant information, and determine the appropriate accounting procedures or concepts needed to provide correct responses. Accounting questions often contain technical terminology, numerical information, instructions, and specific requirements that students must understand before attempting a solution. Weak reading comprehension may therefore make it difficult for students to correctly interpret accounting questions. This study therefore seeks to examine the effect of students’ reading comprehension on their interpretation of accounting questions. Students’ Reading Comprehension involves the ability to identify key information, understand relationships among statements, recognize important instructions, interpret technical terms, and distinguish relevant information from unnecessary details. These skills are important in accounting because many accounting questions require students to carefully read scenarios before selecting appropriate procedures or calculations. Strong reading comprehension can help students understand the meaning and requirements of accounting questions before attempting to solve them. Students’ interpretation of accounting questions refers to their ability to identify what a question requires, recognize the accounting concepts involved, extract relevant information, understand conditions stated in the question, and determine the appropriate approach to answering it. Correct interpretation is an important stage in accounting problem-solving because misunderstanding a question may result in the use of an inappropriate accounting principle or procedure. Students with stronger reading comprehension may therefore be better able to interpret accounting questions accurately. The study will adopt a quantitative research design. The population will comprise Accounting Education students in selected tertiary institutions. Data will be collected using a reading comprehension assessment and an accounting question interpretation test designed to measure students’ reading comprehension skills and their ability to interpret accounting questions. The instruments will be subjected to appropriate validity and reliability procedures before administration. Data collected will be analyzed using descriptive and inferential statistical techniques, while the relevant hypothesis will be tested at a 0.05 level of significance. The study is expected to establish that students’ reading comprehension has a significant positive effect on their interpretation of accounting questions. Students with stronger reading comprehension skills are expected to demonstrate greater ability to identify question requirements, extract relevant information, understand accounting terminology, and select appropriate approaches to accounting problems. The findings are expected to have implications for the teaching and learning of Accounting Education. Accounting lecturers may need to pay greater attention to students’ reading and question interpretation skills alongside technical accounting knowledge. Activities involving the careful reading of accounting scenarios, identification of key information, explanation of question requirements, and interpretation of accounting terminology may help students improve their ability to understand accounting questions. The study will be beneficial to Accounting Education students, lecturers, tertiary institutions, curriculum developers, and educational planners. Students may develop greater awareness of the importance of reading comprehension in accounting learning and examination performance. Lecturers may also gain useful information for designing instructional activities that strengthen both reading and accounting question interpretation skills. The study recommends that lecturers should incorporate reading-based accounting activities, question analysis exercises, technical vocabulary activities, and scenario-based questions into Accounting Education lessons. Students should be encouraged to read accounting questions carefully, identify key requirements, and understand the information provided before attempting calculations or explanations. Tertiary institutions should also support instructional practices that strengthen students’ general and technical reading abilities. The study concludes that effective reading comprehension can improve students’ ability to interpret accounting questions accurately.

Keywords: Reading Comprehension, Accounting Education, Accounting Questions, Question Interpretation, Accounting Students, Reading Skills, Comprehension Skills, Accounting Terminology, Question Analysis, Accounting Learning, Problem Interpretation, Written Information, Analytical Reading, Academic Skills, Accounting Instruction