This study offers evidence of the impact of language background on the performance of students enrolled in an accounting study unit. It aims to quantify the effects of language background on performance in essay questions, compared to calculation questions requiring an application of procedures. Marks were collected from 2850 students. The results…

International comparative educational studies make use of test instruments originally developed in English by international panels of experts, but that are ultimately administered in the language of instruction of the students. The comparability of the different language versions of these assessments is a critical issue in validating the…

Different methodologies for linking tests across languages are reviewed and evaluated, focusing on monolingual item response theory, bilingual group designs, and matched monolingual group designs. These methods, although not without weaknesses, are superior for promoting score comparability than methods that rely on translation or expert judgment…