As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments. A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by society to provide information as to the economic health of an entity. Similar to any other language, varying types of “accounting language” are used across different regions of the globe to convey this information.

The problem addressed in this study was to determine if a significant association exists between attributions and academic achievement among students in a program of religious training at a Bible college. The research was designed to ascertain if optimistic attributions are more frequently associated with students in programs of religious education than with students in a public state-supported university environment. No significant correlation was found between optimistic explanatory styles and the academic achievement of Bible college students. A significant positive difference was found to exist between the explanatory styles of students at The Criswell College and students at the University of North Texas. Students in religious courses of study tended toward attributions for negative events that were external, unstable, and specific. The University of North Texas students tended toward attributions for negative events that were internal, stable, and global.