The Needs of Intercultural Reading Materials for Accounting Students in Higher Education

The research is aimed at analyzing accounting students’ needs in learning English by incorporating intercultural aspects. This is descriptive quantitative research. The research was conducted in Accounting Study Program, Faculty of Business and Economic, the University of Bengkulu. The respondents were 83 accounting students of the 2016/2017 Academic Year and one English lecturer. A semi-structured interview, students’ questionnaire, and lecturer’s questionnaire were used to collect the data. The data were analyzed both qualitatively and quantitatively. The result of the data analysis revealed that 1) being able to communicate interculturally became students’ necessity, 2) eight themes were chosen as the theme in developed intercultural-course book, 3) small group learning was the most preferred learning method, and 4) the role of teacher chosen by students was the facilitator of