Edinburgh Napier University

  The UK Higher Education (UKHE) sector has expanded overseas student numbers in recent years bringing significant economic and financial benefits to the sector and the economy. Yet, overseas student numbers are now under threat due to international competition, UK immigration law and the recent referendum decision to leave the EU. As a result, two key challenges arise for UKHE: the need to operate effectively in an international market; and, to meet the increasing expectations of international students (Grove 2015).
Chinese students form the largest overseas country group studying in the UK with 21% of all overseas students. Business studies, including accounting, is the most popular subject area with nearly 40% of all overseas students (UK Council for International Student Affairs, 2016).
This DBA study explores the learning experiences of a cohort of overseas Chinese students who have transferred from two years of study at colleges in China to a professionally accredited accounting undergraduate degree programme at a Scottish university. The overarching aim is to understand the nature of the students’ learning experiences in the context of the degree programme in which the study takes place.
The research was conducted from a critical realist theoretical perspective and used a qualitative research method to develop an understanding of the nature of the learning experiences as perceived by participants. Research data, gathered from focus group interviews with student participants, was analysed thematically.
Findings show that issues with English lead to low levels of integration with other students, resulting in participants turning towards a learning strategy of independent learning among themselves. This further restricts exposure to English, including specialised accounting vocabulary, accounting concepts and theories, and cultural experience. The findings make a contribution to knowledge in terms of how this group of overseas Chinese students perceive and respond to their learning experiences of a Scottish accounting degree programme including aspects of the specific accounting subject discipline. Recommendations offer considerations to enhance LTA practice in the wider HEI context and the accounting discipline.