The English Language Use in Audit Firms: The Case of PWC Nearshore in Morocco

Abdelmounim BOUZIANE

Abstract


This work examines the use of the English language by the employees of PWC Nearshore, a firm deployed in Morocco and which manages only French companies’ files. The main purpose of this study is to explore whether this multilingual character constitutes a strength or a risk for the firm's activity and development. The methodology of this work is based on group interviews with the auditors who had spent at least a year in PWC firm. The questions asked are related to all the interactions and acts carried out using English (e.g. trainings, missions, handling software, etc.). We concluded that the existence of a business platform developed in English and the mandatory e-learning in English are the main elements promoting the use of English in a French firm whose clients are all French. However, managers must set up language training for auditors who all come from academic curriculum entirely acquired in French.

Keywords


Audit, technical English, multilingualism, interactions, opportunity

Full Text:

PDF

References


Annayat, R., (2016), English and globalization, International Journal of English Research, 2(1), 36-38.

Ay, M., (2012), University students’ comprehension difficulties in accounting subjects and their reasons, Energy Education Science and Technology Part B: Social and Educational Studies, 4(1), 323-330.

Bertin, E., (2002), La formation a l’audit : determinants, contenu et voies de recherche. Technologie et management de l’information : enjeux et impacts dans la comptabilité, le contrôle et l’audit, France. pp.CD-Rom. ffhalshs-00584440

Cai, H., Wang, M., and Yang, Y., (2018), Teaching accounting in English in higher education – does the language matter?, English Language Teaching, 11(3), 50-59.

Chernysh, V., Syvak, O., The growing importance of English for accountants, 2019, Zhytomyr State Technological University Lab.

DeAngelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics 3 : 183-199.

Detzen, D., Loehleinn, L., (2018), Language at work in the Big Four: global aspirations and local segmentation, Accounting, Auditing & Accountability Journal, ISSN: 0951-3574.

Dubois, J., Dictionnaire de linguistique et des sciences du langage, Paris, Larousse, 1994

Frémeaux, S., Noël, C., Normes éthiques et culture managériale : quelles interactions ? le cas des big four, Association Francophone de Comptabilité « Comptabilité Contrôle Audit » 2015/1 Tome 21 | pages 45 à 70.

Ku, D.T., Shih, J., Hung, S., (2014), The integration of concept mapping in a dynamic assessment model for teaching and learning accounting, International Forum of Educational Technology & Society, 17(1): 141-153.

Libby, R. and Luft, J., Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society 18 (July) 1993, pp: 425-450.

Mahmoud, M.M., (2018), Factors affecting language learning, International Journal of English Research. 4(3), 27-29.

Pandey, V.K., Pandey, P., (2018), Interrelation between English language and literature: An overview, International Journal of English Research, 4(6): 58-60.

Pigé, B., (2003) Les enjeux du marché de l'audit, Journal of Revue française de gestion 2003/6 (no 147), pages 87 to 103.

Pillard, S. (2003). La certifi cation, leurre ou nécessité pour l’obtention de la qualité orientée client, le cas du Crédit Agricole Anjou-Maine. Mémoire CNAM d’ingénieur en organisation. Paris.

Richard, C. (2006). Why an Auditor can’t be Competent and Independent: A French Case Study. European Accounting Review 15 (2),: 153-179.

Richard, C., (2003), L’indépendance de l'auditeur : pairs et manques, Revue française de gestion 2003/6 (no 147), pages 119 à 131

Suyadi, M.A., (2016), English for specific purpose for accounting students, International Journal of Innovation and Research in Educational Sciences, 3(2), 2349-5219.


Refbacks

  • There are currently no refbacks.




Online ISSN: 2605-762X

Print ISSN: 2605-6658