Ehsan Azimian - Department of Linguistics and Foreign Languages, Payame-noor University

Beliefs about foreign language learning have been proved to play an important role in how learners go about the process of language learning. The study aims to find out how Iranian accounting students perceive about foreign language learning, it also investigates whether any difference exists between freshmen and senior ESP students with regard to the consistency of their beliefs. To this end, a translated version of Horwitz's (1987) BALLI (Beliefs About Language Learning Inventory) was administered to 101 accounting students of Ardabil Payame-noor university. Using SPSS, descriptive statistics and t-test was run to analyze the data. The results of the t-test showed that there were no significant differences between the two groups except for four items of the inventory (from the total 34 items.). A detailed description of the rankings given by the participants to the five components of the inventory is presented, too

accounting English language learning beliefs