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Finally, it is important to remember that accounting is the language of business. This means that accounting performs some functions of
language, which are extrapolated from social life onto business. For instance, language is a complex system of linguistic rules and norms which
allow people to communicate with each other, understand each other, exchange ideas and opinions and arrive to agreements on important issues
related to different spheres of human life. Similarly, accounting performs similar functions in business because it is also a complex system which is
used in business activities to maintain complex relationships between professionals and organizations and accounting keeps business in order.
Thus, it is possible to conclude that accounting and language are interdependent and spoken English language is essential in accounting.
3. English for Specific Purposes ESP
a. Definition of ESP
Differences exist in how people interpret the meaning of ESP. Hutchinson and Waters 1987: 19 define ESP as an approach to
language teaching in which all decisions as to content and method are based on the learners reason for learning. Strevens 1988 describe it as
English language teaching which is designed to meet specified needs of the learner. While others specified ESP as the teaching of English for
academic studies, or for vocational or professional purposes, as opposed
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to EGP, English for general knowledge and skills Brunton, 2009; Carver, 1983; Hyland, 2006.
The aim of learning English is to make students able to communicate in English. English for specific purposes is English course
for specific group of learners with specific situation and needs. Basturkmen 2010:17 says that ESP concerns in teaching language and
communicative skill that specific group of language learners needs or will need to function effectively in their discipline of study, professions
or workplaces. In line, Richards and Schmidt 2002:181 also state that English for specific purpose is the role of English in a language course or
programme of instruction in which the content and aims of the course are fixed by the specific needs of a particular group of learners. Beside,
Dudley-Evans and St John 1998:3 state that the definition of ESP can be seen through two characteristics:
1 Absolute characteristics
a ESP is designed to meet specific needs of the learner.
b ESP makes use of the underlying methodology and activities of
the disciplines it serves. c
ESP is centred on the language grammar, lexis, and register, skills, discourse and genres that are appropriate to activities.
2 Variable characteristics
a ESP may be related or designed for specific disciplines.
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b ESP may use a different methodology from that general English
in specific teaching situations. c
ESP is likely to be designed for adult learners, either at a tertiary level institution or in a professional work situation; it could be
used for learners at secondary school level. d
ESP is generally designed for intermediate or advanced learners, and
e Most ESP courses assume basic knowledge of the language
system, but it can be used with beginners. In contrast to students learning English for general purposes
that is to pass a general examination as the primary goal, the goal of ESP students studying English is in order to carry out a particular
role Richards, 2001:28. In brief, ESP is the combination of subject matter and English language teaching, in order to make students able
to apply what they learn in their English classes to their main field of study. ESP is an approach concentrated more on language in context
than on teaching grammar and language structures. It integrates English into a subject matter area important to the learners. In other
words, ESP enables students to use English that they learn in a meaningful context.
In conclusion, to achieve the goals of ESP, it should be considered the definition of ESP and the characteristic of ESP. ESP
is teaching English for specific group of learners with specific needs
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of English. As the characteristic of ESP, ESP is designed to meet the needs of the learners in specific teaching activities with different
methodology from general English.
b. The Roles of ESP Teachers
