Coinciding with the globalization the importance of the English language has increased, a question came up regarding the accounting explanation language and doesit affect thestudent’s understandability. So, in order to improve the accounting students performance and understandability of the accounting courses, this research have been done on 100 accounting and finance students at Ahila University to measure the effect of studying in native or non-native languages on student’s performance and how that will affect the student’s understanding of the accounting courses. The research found that Accounting students understand better when they were taught by their native language and that will improve their grades. In addition, the study find that the Level of student’s English language proficiency affect their performance in Accounting courses as long as all accounting courses are English books. Improving accounting students has been an important issue and to improve their understandability the result of this study should be taken into consideration. As instructors should explain the accounting course materials by student’s native language to have a better and more educated accountants to be able to understand accounting concepts better and meet the labor market requirements
Keywords: Accounting Education, English Language, Students performance
