Professionally Oriented English-Language Instruction for Master’s Students in D1 Accounting and Taxation: A Case-Based Model for Developing Professional Communicative Competence

The article develops a theoretically grounded case- based model of professionally oriented English- language instruction for master’s students in D1 Accounting and Taxation. The study addresses the persistent gap between language learning and the communicative practices through which accountants and auditors interpret professional evidence, explain uncertainty, formulate recommendations and defend professional judgement. The study employs a theoretical and methodological design based on an integrative conceptual synthesis of 18 authoritative and peer-reviewed sources in accounting education, English for Specific Purposes (ESP), case- based learning, genre pedagogy and authentic assessment. The analytical procedure combines thematic coding, comparative analysis, competency mapping, pedagogical modelling and constructive alignment. Professional communicative competence is defined as the ability to interpret, transform, communicate and defend technically sound accounting or tax- related content in English across stakeholder- specific genres and professional situations. To operationalise this competence, the article proposes the four-dimensional LASE matrix, which integrates Language competence, Accounting competence, professional Situation and assessment Evidence. The model is organised around five progressively demanding professional situations: interpreting professional sources, professional correspondence, analytical writing, oral professional communication, and the defence and revision of professional judgement. The central contribution of the model is a progressive case chain in which the same accounting or tax-related problem is recontextualised across genres, roles, audiences and communicative modes. This architecture makes semantic continuity observable by requiring students to preserve the underlying professional logic of a case while adapting its linguistic form to new recipients and purposes. A second contribution is a non-compensatory assessment architecture in which materially incorrect professional conclusions cannot be offset by linguistic fluency. Professional validity and communicative quality are therefore assessed as distinct but jointly necessary dimensions of integrated performance. The proposed model can support the design of workshops, case dossiers, portfolios and integrated assessment rubrics for a professionally oriented English-language practicum in accounting and taxation. As the framework is conceptual rather than empirically validated, further research should examine learning gains in unfamiliar cases, inter-rater reliability between language and accounting assessors, communication apprehension and transfer to internship and workplace communication.