ENHANCING ORAL ENGLISH PROFICIENCY OF ACCOUNTING STUDENTS FOR PROFESSIONAL COMMUNICATION

This article examines the major difficulties involved in developing the professional skills of accounting students, with particular attention to oral English communication competence. Modern accounting professionals are expected to possess not only technical and theoretical knowledge but also the ability to analyze financial information, solve professional problems, make informed decisions, and communicate effectively with different stakeholders. The article identifies several challenges that contribute to the underdevelopment of accounting students’ spoken English, including the complexity of specialized accounting terminology, limited opportunities for structured oral practice, anxiety associated with discussing financial content in a second language, and the insufficient alignment of conventional English language instruction with the communicative requirements of the accounting profession.