Accounting Students

The aim of this study was threefold: it aimed to develop a field-specific academic word list for accounting, to find the degree of coincidence between the word list and Coxhead's academic word list (AWL), and also to compare the occurrences of the most frequently used words in the list with six available word lists in different disciplines. A large corpus of accounting research articles was compiled and analyzed. We recognized 658 academic word families with the highest frequency in the corpus which we calledAccounting Academic Word List (AAWL ) . These 658-word families accounted for 10.16 % of the whole corpus. Further analysis indicated that out of these high-frequency word families we identified, only 354 coincided with those listed in AWL. Moreover, 50 most frequently used words in the list accounted for 3.98 % of the whole corpus. These words appeared in six available word lists in different disciplines with different degrees of occurrences which is a starting point for the development of a composite word list. Generally, this study confirmed the significance of subject-specificity of corpus-based word lists. The findings of this study suggest that AAWL can be used as a reference for the accounting community.

Objectives: This study aims to examine the effects of financial anxiety and financial optimism on life satisfaction among accounting students. Given the increasing financial pressures faced by university students, understanding the psychological dimensions of financial behavior is essential for improving their overall well-being. Methodology/Design/Approach: The statistical population comprised undergraduate accounting students, from which 113 participants were selected through a simple random sampling method. Data were collected using standardized questionnaires and analyzed through Pearson correlation and simultaneous linear regression to test the hypothesized relationships. Findings: The results indicate a significant negative relationship between financial anxiety and life satisfaction, and a significant positive relationship between financial optimism and life satisfaction. Furthermore, both financial anxiety and financial optimism jointly and significantly predict students’ life satisfaction. Innovation: This study contributes to the literature by integrating psychological and financial perspectives to explain students’ life satisfaction. The findings emphasize the need for educational institutions to incorporate financial management training and psychological counseling into academic programs to promote financial well-being and emotional resilience among students.