Grammatical, Linguistic, and Mechanical Error Analysis in the Academic Essays of First-Year Accountancy Students

Errors in academic writing are not simply mistakes but indicators of students' writing difficulties and language development. This study examined the grammatical, linguistic, and mechanical errors in 24 handwritten academic essays produced by first-year Bachelor of Science in Accountancy students at a private higher education institution in Southern Leyte, Philippines. Using a quantitative descriptive design anchored in Corder's (1967) Error Analysis Theory, the essays were coded through a framework adapted from the Linguistic Category Classification of Dulay et al. (1982) and James' (1998) Extended Error Taxonomy. After evaluator discrepancies were resolved through consensus, each unique error was counted once in the final dataset. Reconciled frequency, percentage, mean errors per essay, and rank were computed. Verb form/verb tense, sentence structure, preposition, article usage, and pluralization/noun form were the most frequent grammatical errors, while word choice and punctuation were the dominant linguistic and mechanical errors, respectively. Recurring grammatical subpatterns included incorrect verb forms, run-on sentences, incorrect preposition selection, unnecessary article use, and singular nouns used in place of plural nouns. The dominant linguistic and mechanical manifestations involved imprecise lexical selection and inaccurate punctuation. The findings provide a localized diagnostic profile that can guide contextualized grammar instruction, guided writing practice, and focused corrective feedback.

Academic Writing; Error Analysis; English as a Second Language (ESL); Writing Proficiency

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