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Abstract

This study examines the role of language in facilitating the foreign students ' adjustment process in the study of introductory accounting courses at the University of Dar es Salaam Business School. Data were collected through focus group discussions and interviews and then analysed thematically. The findings generally show that introductory accounting courses posed challenged and, as such, collaboration among students was perceived to be the most successful study strategy. However, foreign students could not successfully collaborate with their local counterparts due to their lack of aptitude in the local language, Kiswahili, coupled with the local students ' preferring to use Kiswahili to English in their out-of-class study groups. Although English proficiency was found to influence foreign students ' adjustment, its influence was found to be relatively less significant. The study highlights the role local languages play for foreign students ' adjustment process in a non-English speaking country context where the instructional language is not necessarily the language spoken outside the classroom.

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