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CAUSES OF STUDENTS FAILURE IN FINANCIAL ACCOUNTING IN SENIOR

SECONDARY CERTIFICATE EXAMINATION IN SECONDARY SCHOOLS IN

AWKA LGA

ABSTRACT

Financial accounting is a fundamental discipline that focuses on the systematic recording,

summarizing, and reporting of financial transactions and events in an organization. It plays a

critical role in providing reliable and relevant financial information to stakeholders, enabling

them to make informed decisions. However, students in secondary schools in Awka LGA often

struggle and experience failure in financial accounting examinations. This research aims to

identify and analyze the causes of students' failure in financial accounting in the Senior

Secondary Certificate Examination (SSCE) in secondary schools in Awka LGA. The purpose of

this research is to shed light on the factors contributing to students' poor performance in

financial accounting and to provide insights for educators, policymakers, and other stakeholders

to address these challenges effectively. The research will employ a survey methodology to gather

data from students, teachers, and school administrators in selected secondary schools in Awka

LGA. The survey questionnaire will be designed to explore various aspects such as students'

understanding of financial accounting, their study habits, the effectiveness of teaching methods,

availability of resources, and other factors influencing their performance. The contributions of

this research will include a comprehensive understanding of the causes of students' failure in

financial accounting in Awka LGA. The findings will provide valuable insights into the specific

challenges faced by students, enabling educators to develop targeted interventions and strategies

to improve learning outcomes in financial accounting.

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CHAPTER ONE

INTRODUCTION

Background of the Study

Education is a means through which young and old members the society are taught about the

expected behaviour of the society and the rules of polity, the values, skills attitudes and

knowledge that equip the individual to achieve personal and society development and progress.

Ozigi (1998) According to Danladi (2006), education is a process of teaching and learning in

which students acquire practical knowledge, value and skills for effective participation in the

society. He further said asserted that the process of acquiring the relevant knowledge, attitude,

values and skills must be made as concrete as possible for easy learning. Accounting is a

systematic process of recording, analyzing, interpreting, and communicating financial

information to various stakeholders (Amaechi & Anyanwu, 2018). The field of accounting has a

rich history dating back thousands of years. Ancient civilizations, such as Mesopotamia, Egypt,

and Rome, used rudimentary accounting methods to keep track of economic transactions

(Odumeru & Ifeanyi, 2018). Over time, accounting evolved into a formal discipline with the

development of standardized principles and practices.

In the Nigeria, the introduction of accounting in schools can be traced back to the colonial era

when Western education was introduced. Accounting education was primarily aimed at

producing skilled individuals to serve the colonial administration and the emerging business

sector. However, it was not until the post-colonial era that accounting gained recognition as an

essential subject in secondary schools (Ijaiya & Ogunlowore, 2017). The West African

Examinations Council (WAEC) conducts the Senior Secondary Certificate Examination (SSCE),
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which includes Financial Accounting as one of the core subjects. The inclusion of Financial

Accounting in the SSCE is based on its significance in preparing students for higher education in

accounting and related fields, as well as equipping them with practical skills for employment

opportunities. Despite the importance of Financial Accounting, there has been a persistent issue

of high failure rates among students in the subject. Several factors contribute to this problem.

Firstly, the technical nature and complexity of accounting concepts can pose challenges for

students. Understanding principles like double-entry bookkeeping, financial statement analysis,

and cost accounting requires a solid foundation and analytical thinking skills. Secondly,

inadequate teaching methods and the qualifications of accounting teachers can impact students'

performance in Financial Accounting. Effective teaching strategies, such as interactive and

practical approaches, are essential for engaging students and facilitating their understanding of

complex concepts. However, if teachers lack the necessary qualifications and pedagogical skills,

they may struggle to effectively deliver the subject matter, leading to students' poor performance

The aim of this study is to identify the causes of students' failure in Financial Accounting in the

SSCE in secondary schools in Awka LGA. By examining factors such as the complexity of the

subject, the qualifications and teaching methods of accounting teachers, and students' perceptions

and attitudes towards Financial Accounting, this research aims to provide insights into the

underlying reasons for the high failure rates. The findings will contribute to the development of

targeted interventions and strategies to improve students' performance in Financial Accounting.

1.2 Statement of the Problem

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The primary objective of financial accounting in the secondary school curriculum is to prepare

the students for Senior Secondary School Certificate Examination (SSCE) which will enable the

holders pursue further education or to go into lower clerical work in the office. It is as a result

that the government, teachers and parents have been given support to ensure that student’s

performance in both internal and external examination has improved.

However, the researcher through discussion with some of the financial accounting teachers in

secondary schools and through interaction with some of the students offering financial

accounting at secondary school level realized that financial accounting has not recorded a

remarkable success. Many of the students that offered the subject in SSCE have failed woefully.

Some of them that secured clerical job have not been able to adjust to the practical working of

financial accounting and finally some of those that gained admission for further studies have not

been able to cope up due to their poor foundation in financial accounting.

For example WAEC (2010) analysis of percentage performance of candidate in ten popular

subjects in WAEC for 2008,2009 and 2010 revealed 52.48%,58.21% and 51.85% respectively,

failed financial accounting. However, of recent the reverse is the case since there is low

enrolment of students for accounting in Senior Secondary and low number of accounting

teachers in Senior Secondary. It is as a result of this problem that the researcher intends to

investigate on the Cause of student failure in financial accounting.

1.3 Purpose of the Study

The aim and objective of the study is to find out the causes of student’s failure in financial

accounting at SSCE level in Government Secondary Schools in AwkaEtiti Local Government

Area of Anambra State, Nigeria.

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Therefore, the study intends to:

1. Assess the effectiveness of teacher’s attitude on students academic performance in

financial accounting.

2. Assess the method used by financial accounting teachers as it affects the learning of

financial accounting in secondary schools.

iii. Determine peer groups and parental influences and their effects on the learning of financial

accounting in secondary schools.

1. Evaluate the impact of available infrastructural facilities as they affect the learning of

financial accounting in the secondary schools

1.4 Research Questions

Based on the specific objectives, the researcher deducted the following research questions:

1. To what extent does the teacher’s attitude affect student’s performance in financial

accounting?

2. To what extent does the method used in teaching financial accounting affect the learning

of financial accounting in secondary schools?

3. To what extent does peer groups and parental influence affect the learning of financial

accounting in secondary schools?

4. To what extent do available infrastructural facilities affect the learning of financial

accounting in secondary schools?

1.5 Basic Assumptions

The following assumptions were made for the study:

1. That all teachers teaching financial accounting are professionals

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2. That the secondary school syllabus in financial accounting is adequate for purpose of

achieving its objective

iii. That the students entry behaviour in accounting is adequate to enable them cope with

instruction in financial accounting.

1. That the West African Examination Council (WAEC) and the National Examination

Council (NECO) syllabus in financial accounting cover adequately the area required to benefit

students

1.6 Scope ofthe Study

This study is meant to analyze the causes of student’s failure in financial accounting at SSCE

level in AwkaEtiti Local Government. This study is limited to Government owned Secondary

Schools in AwkaEtiti Local Government Area of Anambra State

1.7 Significance of the Study

Since the research contributes to development of knowledge, as such, interested students or

researchers who may want to carry out similar study will find this work very worthwhile.

Similarly, this study will also be helpful to policy makers in formulation of educational policy in

near future. In the same vein Federal and State Ministry of Education and other institutions

within the study location will benefit from this study by identifying the Causes of student failure

in financial accounting at the SSCE level in AwkaEtiti local Government Area of Anambra state.

Thus using such information to current imbalances by proper funding of educational sector. It is

hoped that the study will serve as an open door policy to government for finding solution to the

failure of financial accounting.

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Conclusively, this study wishes to create awareness among parents, state and federal government

in the need to sensitize, providing conducive atmosphere for proper learning and fabulous

performance where necessary.

1.8 Operational Definition of Terms

FinancialAccounting: is the field of accountancy concerned with the preparation of financial

statements for decision makers, such as stakeholders, suppliers, banks, employees, government

agencies, owners, and other stakeholders. It is also reporting of the financial position and

performance of a firm through financial statements issued to external users on a periodic basis.

Bookkeeping: is the recording of financial transactions. Transactions include sales, purchases,

income, and payments by individual or organization. Bookkeeping is usually performed by a

bookkeeper. Bookkeeping should not be confused with accounting. The accounting process is

usually performed by an accountant.

SSCE: Senior school certificate examination

ICAN: Institute of chartered accountant of Nigeria

ANAN: Association of national accountant of Nigeria

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CHAPTER TWO

LITERATURE REVIEW

For an effective study to be carried out, a review of related literature on the topic will be done to

serve as a guide to the researcher. It will be looked into under the following headlines:

conceptual framework, theoretical framework, empirical framework and summary of literature.

2.1 Conceptual Framework

Concept and History of Accounting

The existence of accounting dates back as old as life itself, in the sense that man did one form of

accounting or the order like taking records of his things or proceeds from farm and the sales

thereof. Perhaps, this is one of the reasons why accounting is referred to as one of the oldest
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professions in the world. It is equally referred to as one of the newest and most rapidly growing

professions.

A look at various definitions of accounting will help us to chart our course well in this study.

According to Online Business dictionary (2016), “It is a systematic process of identifying,

recording, measuring, classifying, verifying, summarizing, interpreting and communicating

financial information. It reveals profit or loss for a given period, and the value and nature of a

firm’s assets, liabilities and owner’s equity”. Accounting is seen by Uchegbu (2001, p.2) as the

“art of controlling a business by keeping accurate book-keeping records from the records certain

statistics called ‘Accounting Ratios’ and using these ratios to conduct financial difficulties before

they become serious, so that counter measures may be taken.” Ajaero (2006, p.18) is of the

opinion that accounting is a body of knowledge and function concerned with the systematical,

organization, recording and interpreting information. The committee of American Accounting

Association (1996) in Richard (2000, p.13) defined financial accounting as “the process of

identifying, measuring and communicating economic information to permit informed judgments

and decision by users of information”. Agunanne (2005, p.5), views accounting as a process in

which the transaction and events in operating an entity are recorded for the purpose of

accumulating and providing financial information essential to the good conduct of the activities

of such an entity. From the definitions above, we can infer that, accounting is that discipline that

is concerned with identifying, recording and classification of the monetary impact of business

transaction and events for the purpose of interpreting and communicating those results to a

variety of interest parties.

The earlier attempt to record financial information dated back in Assyria 3500 B.C, when it was

thought necessary to record the payment made in animals to the king. The records of thus early
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civilization are erratic in the observance of both an adequate and numerical system and money.

In the same vein, Aliyu (2010, p.12) classified accounting into three segments such as

accounting measures, accounting analysis and accounting system. In his definition, accounting

measures is the financial progress and proportion of the organizational units of the business and

the business as a whole, by breaking the complex business activities into identifiable measurable

financial transaction. He defined accounting analysis as “recording, summarizing and reporting a

multitude transaction in such a manner that those who are concerned with the affairs of entity.

According to Longe and Rachael Kazeem (2012, p.3), there is no accurate record as to when

accounts started, but available information suggests that record keeping is as old as man. The

starting point can be linked to the merchants in Babylonian and Assyrian civilizations, about 400

years B.C.

The modus operandi for keeping records then was writing marks on the wall or stone or papyrus

or wax tablets. This form of record keeping was highly primitive which the level of standard of

living was then. History of accounting cannot be complete without mentioning the name of an

Italian mathematician Lucca Paciolo. The crucial event in accounting was the introduction of

double entry book system in the year 1494 in Italy, which was described as “Italian method”, in

his famous treatise Suman De Arithmetical Geometrical Proportion at proportionality. In 1494 in

Venice, Rev. Fr. Lucca Paciolo described the double entry system by giving insight into

reasoning behind accounting records. He postulated that entries must have double entry (debtor

and creditor), whereby in every transaction, there must be a giver and a receiver/giving and

receiving. Even though during this period, the records were prepared to show statement for the

business rather than the owner, but the yearly preparation was still lacking. Longe and Rachael

Kazeem (2012, p.3)

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After Paciolo, a Dutchman advocated the profit and loss account at yearly interval. The level of

civilization and technological advancement helped in the development of modern methods of

accounting. During the industrial revolution, there was need for sophisticated accounting

methods. Different professional bodies were formed e.g. ICA Scotland in 1854, ICA England

and Wales in 1880 and Association of Public Account in U.S.A in 1887. This development

brought about new methods, where ownership was separated from management. Since the

discovery of the double entry principle, there has been tremendous development in accounting

theories and methods. In Nigeria, record keeping has antecedents in the ancient kingdoms and

empires and prominent then was the periodic contributions which were recorded on the wall, but

the granting or royal charter to the Royal Niger Company was the turning point in record keeping

in Nigeria. The governing accounting principles in Nigeria were the same as the ones in Britain.

Development in the accounting field still continued in Nigeria, which brought about the birth of

the Institute of Chartered Accountants of Nigeria in 1965 and they were affiliated with the

professional institutes in Britain and U.S.A. The institute was charged with the responsibilities of

regulating accounting procedures and practice in Nigeria. In 1982, Nigeria Accounting Standards

Board was born to set standards to guide accounting in Nigeria, Finance Ministry, Nigeria

Accounting Teachers’ Association, and Chamber of Commerce etc. Presently, there are two

recognized bodies namely: Institute of Chartered Accountants of Nigeria (ICAN) and

Association of National Accountants (ANAN). The constantly increasing size of business firms

is being accompanied by an increased need on the part of government, creditors, employees,

investors and even the general public for increased economic dated summaries and

interpretations, thus creating a growing need for accountants. The need for accounting started

with the introduction of the use of money in the 15th Century in Europe and in the United States.
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It only started in Nigeria in the later 1950s. The introduction of accounting profession can be

traced back to the colonial days when Britain sent some British accountants to Nigeria to protect

the British financial interest. However, the development of accounting profession in Nigeria

experienced a snail-speed growth and this might be one of the reasons why the total number of

qualified professional accountants are not so numerous.

It was during the struggle for Nigeria’s independence that the body of the few accountants then

saw the green light and as such, the first association of accountants was incorporated in 1960.

The association became formally recognized and was given a charter by the Federal government

of Nigeria. Institute of Chartered Accountants of Nigeria (ICAN) of which section II of Art No.

15 of 1965 created, became a true legal body charged with the regulation and control of

accounting practices in Nigeria. The institute has been working hard since its inception in

achieving the duties entrusted to it by the Federal Government of Nigeria. Longe and Kazeem

(2012, p.5)

However, the monopoly enjoyed by ICAN as the only body charged with the regulation and

control of accounting practices in Nigeria was broken when the Association of National

Accountants of Nigeria (ANAN) was formed in 1974. It was only on the 25 th of August, 1993

that it was given a legal backing and recognition by the Federal Government of Nigeria through

Decree No. 76 of 1993 (ANAN Decree). Thus, the accounting body was then increased from one

to two.

Objectives and Importance of Accounting

Aliyu (2001, p.34) observed that objectives of financial accounting in general include among

others to:-
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i. aid in the development of desirable character traits;

ii. develop the ability to correlate arithmetic, spelling, business law, penmanship, economic and

commercial correspondence with each other and with their practical usage in everybody

business;

iii. develop an appreciation of the needs for giving careful attention to details in transaction

business and in recording the necessary data;

iv. develop the ability to understand, prepare and control personal budget;

v. develop an understanding of the need for record keeping in modern business. These

objectives are to serve as guide to the teacher to enable him/her accommodate students with

varying interest and background.

Similarly, Daniel (2002) observed that, the focus of accounting education is the social and

economic welfare of the individual student and the society at large. He further added that

accounting education furnishes the students with the ability to develop their own business and

become self-reliant. Also, the Financial Accounting Standards Boards’ Statements of Financial

Accounting Concepts No. 1 states the objective of business financial reporting, which is to

provide information that is useful for making business and economic decisions. Specifically, the

information should be useful to investors and lenders, be helpful in determining a company's

cash flows, and report the company's assets, liabilities, and owner's equity and the changes in

them.

With these objectives in mind, financial accountants produce financial statements based on the

accounting standards in a given jurisdiction. These standards may be the Generally Accepted
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Accounting Principles (GAAP) of a respective country, which are typically issued by a national

standard setter, or International Financial Reporting Standards (IFRS), which are issued by the

International Accounting Standards Board (IASB).

The expansion and increase in the role of accounting is necessitated by the growth of the greater

complexity in our business life. Accounting as a study has great relevance in our society. It plays

a vital role in the decision-making process. An accounting system provides information in a form

that can be used to make knowledgeable financial decisions. The information supplied by

accounting is in the form of quantitative data, primarily financial in nature and relates to specific

economic entities.

When accounting information is used effectively as a basis for making economic decisions,

limited resources are more likely to be allocated efficiently. From a broad perspective, the result

is a healthier economy and a higher standard of living. On a personal level as individuals and

even as a student, the knowledge of accounting will help us to make good and right choices as to

what to do with our limited resources.

The following are said to be the importance of Accounting by Albrecht, James, Stice, Monte

(2005, p.9):

1. It enables financial position of a business to be ascertained at a glance.

2. It makes it possible for the owners to know how much capital the proprietor has invested on

the business.

3. It helps the organization to know its debtors and creditors and when payment is due.

4. It helps the organization to keep track of their rise or fall (profit or loss).
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5. It helps an organization to receive financial aid when needed as properly kept financial

records tells any investor that the organization is worth doing business with.

6. It helps to curtail sudden break in business as it helps you to know what you have and what

you don’t have.

Teaching Methods Utilized in Teaching and Learning of Accounting

Clark (1995) in Izuagba (2008) described teaching as the interaction between the teacher and the

learner, or the learner and other learners under the guidance of the teacher from which learning

ensues. In other words, teaching refers to series of interrelated activities designed by the teacher

using materials/resources drawn from the learners’ experiential background in order to enable the

learner to concretize knowledge. Teaching is thus, an input with output in mind. That output or

expected outcome is learning. Teaching goes along with learning. Teaching is regarded as

opposite sides of the same coin. It is not possible to talk of teaching if the rationale behind it is

not to bring about learning.

Also, Anusiem (2000, p.44) defined learning as “any enduring change in behaviour that is as a

result of experience and which cause people to face later life situation differently”. The teacher

who shapes and manages the learning environment is placed in a position where he has to plan

strategies and use various resources to perform the teaching duty. The manner in which he

selects, organizes and manages his resources determines whether learners learn with ease or enter

into difficulty.
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There are many teaching methods which the teacher can implore to deliver his teaching. These

includes; lecture methods, class teaching method, project methods, questioning methods,

demonstration method, field-trip, individual group and pupils activities, assignment method,

demonstration method, etc. Anyanwu, Izuagba, Obiefuna, and Afurobi (2008) are of the view

that there are different teaching methods available to the teacher to use in communicating ideas,

knowledge, skills, attitudes, etc, but its effective use to ensure effective learning lies in the

teacher’s ability to know when to use the right method. Using the right method involves taking

into consideration the topic to be taught, time available, resources available, class size, type of

learners to be taught, etc.

i. Project Method: It is common to hear people saying that they have this project to execute at

a particular period of time. At times we hear of abandon project or that students are writing

projects. The question one may want to ask is what does the term project mean?

It simply means planned activities or idea to be carried out by an individual or a group of

persons. It is a special assignment, set out plan of activities to be carried out, having in mind

particular goal to be achieved. In teaching of accounting in secondary schools, project method

will really encourage students’ active involvement in the learning process, helping them discover

knowledge themselves.

ii. Class Teaching Method: Very similar to the lecture method except for the number of

students involved is smaller. It is commonly practiced in secondary schools. Its advantage

include saving time by teaching the whole class at the same time. This is of great value in

teaching of accounting, as some new accounting concepts or principles need to be taught by the

teacher for the students to understand.

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iii. Questioning and Problem Solving Method: Generally, questions help to reveal the minds

of both the teachers and students on particular issues. When a student asks questions, he/she

exposes his/her ignorance or level of understanding and the teacher is then able to assist him or

her. When a teacher asks question he/she seeks to sample the knowledge of students and then

assess whether or not the set out objectives of the lesson are being achieved. The question can

either be from the students to the teacher or vice versa. This is also vital in the teaching of

accounting as it shows level of understanding of the learners or any confusion in the course of

teaching certain concepts.

iv. Assignment Method (Individual/ Group/ Pupils’ Activities): The teaching and learning

process generally involves two groups of people that is, the teacher on one hand the learner on

the other hand. For the success of the process, both the teachers and students have roles to

perform. The teachers activities are to ensure that the desired knowledge, skills, attitudes are

transferred to the learner. The students’ activities are those that can be carried out by some

individuals in groups or by the entire class. In teaching of Accounting, assignments given after a

concept is introduced will help the students gain mastery of the concept as a result further study

in the assignments given.

v. Lecture Method: This involves a teacher and a larger group of students at the same time. The

teacher comes to the class with his facts and dishes them out. The students are largely passive

listeners. This method is also referred to as teacher-centred-method. It’s common in the higher

institutions of learning such as colleges of education, polytechnics and universities.

In the 21st Century, there are other recent and learner-centered teaching methods that are

adviced to be adopted by accounting teachers.

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According to Iwuamadi (2013:52), learner-centered teaching methods include discussion,

play-way, games, simulation, role-playing, project, discovery, field-trip, peer-teaching, case

study, team teaching, etc.

Amongst these, the most appropriate for teaching accounting are: simulation, project, field trip,

peer teaching, case study, team teaching, etc.

vi. Simulation: It is the imitation of the operation of a real world process or system over time

(Carson and Nichol, 200, p.65). It is a form of experiential learning. They are instructional

scenarios where the learner is placed in a world defined by the teacher. They represent a reality

within which students interact and gather meaning from. In an accounting class, the teacher can

create a mini shop in the class, where a student takes the position of a sales person, recording

every sales made or purchase made. This will make the concept of sales/purchasing clearer and

more real to them.

vii. Field-trip: Krepel and Duvall in Iwuamadi (2013, p.79), field trip is defined as a trip

arranged by the school and undertaken for educational purposes in which students go to places

where the materials of instruction may be observed and studied directly in their functional

settings. It also gives the students the opportunity to observe things in their natural settings.

Places where accounting students can visit on such trips are bursary department of the school,

accounting department of organizations, etc.

viii. Case study: Case study according to Quim and Aknter (1984), in Iwuamadi (2013, p.85), is

student centered activities based on topics that demonstrate the theoretical concepts in an applied

setting. This means that topics to be taught using this method are turned into problems or cases

and given to the students to study as a project in a practical and real life situations. Case study
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method is adopted in teaching of accounting, as most questions solved under each concept are

financial reports of some companies which are used as case studies.

ix. Team teaching: It can be defined as a group of two or more teachers working to plan,

conduct and evaluate the teaching activities of the same group of learners. According to Quim

and Aknter (1984), in Iwuamadi (2013, p.89), team teaching generally comprises of a group of

teachers in one subject area assigned to teach a particular group of students. The teachers share

the contents in the subject amongst themselves according to the areas each teacher has advantage

over others. Accounting has different areas, hence some teachers may be proficient in cost and

management accounting, financial accounting, book-keeping, auditing and taxation etc. They

work as a team, so that one teaches his area of proficiency.

x. Peer teaching: It is a practice in which students take on a teaching role in a school setting in

order to share their knowledge with other students. Shafted & Fair (2009, p.93) described peer

teaching as a range of initiatives where young people from similar group, background, culture

and or social status educate and inform each other about a wide variety of issues. The rationale

behind peer teaching is that peers can be a trusted and credible source of information. This will

also be of great benefit in an accounting class.

Classroom Management and Qualities of a Good Accounting Teacher

Classroom management has to do with the ability of the teacher to set the right atmosphere that

will encourage good behaviour of learners, good grasp of what is being taught, with the help of

certain behavioural strategies and teaching skills. A conducive atmosphere, no doubt, has to be

created for effective teaching and learning to take place. Izuagba (2008) said that in a conducive

learning environment, the position of the teacher is not fixed neither that of the learner and that

the topic and activities designed, determine the class arrangement. Also, the need for a flexible
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and dynamic classroom arrangement is to enhance instruction/implementation or presentation of

the lesson planned, as lesson presentation demands a lot of learner-talk, learner interaction, etc.

In essence, a well-planned lesson cannot achieve its objectives if the classroom is not properly

managed and conducive for learning.

A good financial accounting teacher must possess the qualities of a good teacher as stated in

Aliyu (2006, p.44).

1. He must be qualified: The teacher must have the requirement in terms of academic

qualifications as laid down by the governing council or authority of the educational

institutions.

2. He must know his subject: The teacher must possess an in-depth mastery of the subject

matter. However, it is important for the teacher to note that, thorough preparation of every lesson

is essential. Each step has to be planned, new work grafted into the old and suitable examples

provided.

3. He must be disciplined: True discipline is a state of mind. It is a form of order maintained

by individual as a result of individual self-respect and self-restraint. Discipline must be firm from

the first day of the lesson in all the classes.

4. He must have suitable instructional manner: The teacher must possess good voice

production and eye contact.

Accounting Instructional Resources (concepts, categories and roles in the classroom)

Instructional materials are information carriers designed specifically to fulfill objectives in

teaching-learning situation. (Iwu, Ike, Chimezie, 2006). AECT (1971) in Iwu (2006, p.96)

defines educational media (instructional material) as self-supporting devices which can be used
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by educators to present a complete body of information in the teaching-learning process. From

the definitions, instructional materials play great role in effective teaching and learning process,

which accounting is among. Therefore, it is expected to use accurate instructional materials in

disseminating knowledge to improve student performance in financial accounting. A textbook on

financial accounting presents information rules and principles, methodologies that are used as the

basis for the subject being taught and acts as a guideline for effective teaching.

Awojobi (2001, p.33) says that, although, well organized curriculum and good teaching methods

are important, effective teaching in financial accounting depends on accurate supply and use of

instructional materials. Instructional materials are very good assets in the teaching-learning

situation. In the same vein, Aliyu (2001, p. 55) observed that most setbacks for our financial

accounting in Nigeria are being caused by poor prescription or selection of appropriate textbook

and teaching materials. Therefore, the use of instructional materials will assist in teaching and

arouse the interest of the learners.

Categories of instructional materials/media according to Iwu, Ike and Chimezie (2002, p.142) are

as follows: graphic & printed, electronic (Software and Hardware), others. Some of them will be

explained below.

i. Printed Instructional material/media: These include all visually appreciated media rendered

on either two dimensional or three dimensional surfaces which may have undergone printing

processes. Instructional media in accounting that fall within this category include accounting

textbooks, reference books, journals, financial reports, newspaper etc.

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ii. Non-Printed Media: All other instructional media which do not undergo printing process to

produce fall under this category. They include chalkboard/whiteboard, models, projectors,

computer, television, etc.

iii. Softwares: According to Adewoyin (1991:73) in Iwu (2006, p.143) softwares are the

materials that carry the instructional contents. They are the disposable or consumables of all the

resources used in education. Examples are audio tapes, video tapes, compact discs, computer

programmes etc. on accounting lessons.

iv. Hardwares: They are devices, machines, equipment or gadgets which are used to present and

render the contents of the softwares (instructional contents) audible and visible to the learner.

They include computers, television, bulletin board etc.’

v. Visual media: They are all teaching and learning resources that appeal mainly to the sense of

sight or vision. They include accounting journals, business newspaper, etc.

vi. Audio-Visual: They are those teaching and learning resources which appeal to the senses of

sight and hearing at the same time. They convey both sound and picture or visual. They include

television, video recording, etc.

vii. Audio media: This refers to those educational resources that convey information which we

receive through the sense of hearing only. They are in the form of tape recordings, cassettes,

teacher’s voice, etc.

viii. Two-dimensional media: Onyejiemezi (1991) as cited by Iwu et al(2006, p.145) identifies

two-dimensional resources as both graphic or photographic materials that measure length and
 23

width. They are usually flat and viewed from one surface rather than in the round. They are all

graphic materials like photographs, slides, film strips, magnetic boards etc.

They play significant roles in the effective teaching and learning of accounting. When they

are appropriately used, they make learning easier and concepts are easily understood by the

learners. It concretizes the teaching process thereby ensuring that effective learning takes place.

Below gives us a diagram of the categories of instructional media.

Source: Perspective on Educational Technology (Iwu, Ike and Chimezie 2006)

Instructional Media

Graphic & Printed Others

Text books Electronic Realia

Reference books Models

Teacher’s handbook Software Hardware Mock-ups

Journals Audio tapes Computer Simulation &

Magazines Video tapes Audio tape recorder Games

Newspaper Discs (Audio) Overhead projector Chalkboard

Posters Transparences Film strip projector Flannel board

Charts Slides Slide projector Magnetic board

 24

Comics Computer Programmes Motion projector

Cartoons Film strips Opaque projector

Maps 16mm films Radio

8mm films Television

Micro films Audio Disc Players

Micro fiche Video Disc Players

Micro form

Video Compact Discs (VCD)

Figure 2.1: Categories of Instructional Media

Source: Perspective of Educational Technology (Iwu, Ike and Chimezie, 2006)

Challenges of Teaching and Learning Accounting in the Classroom

Anyanwu (2001, p.47), through his study found out that, teachers do not teach their students with

instructional materials and also that many teachers do not know how to use instructional

materials and this makes them to avoid it as much as possible. Anyanwu also stressed that

avoidance and non-use of instructional materials by teachers have a great effect on the

understanding of their students.

Seaman (1979) in Mayer (2003, p.67) noted that “effective and efficient learning cannot take

place unless relevant visual stimuli are presented to learners”. He is of the opinion that making
 25

learners have knowledge of what they have been taught through visual aids will enhance the

understanding of the learners. According to Ruther et al (1996, p.59), teachers often come across

children whose attitudes are completely antagonistic to school. These children obviously have

great difficulty in benefitting from education even though they may be of good intelligence and

have no specific cognitive handicaps to cause learning problems. This poor adjustment leads

directly to learning problems and this one factor which accounts for the generally depressed

education amongst delinquent’s mastery of their subject as would be expected of a good teacher.

Also, the performance of students studying accounting is traceable to his/her study habit.

According to Mayer, R.E (2003, p. 69), the importance of textbooks in teaching schools subjects

and that the teachers’ fundamental teaching tool for helping students to acquire the knowledge

and skills is the textbooks. He also noted that the type of encouragement parents give to their

children at home towards their studies will help to improve their academic performance

positively as they provide the necessary facilities like textbooks, school fees, pocket money, they

are likely to be motivated more than children who lack those essential facilities at school.

Okoro (2000, p.78) also said that lack of seriousness in learning the principles that govern the

principles of accounts at the grass-root level affects the understanding of the students at the

higher level which leads the students into having poor results in senior school certificate. He

went further to say that students get familiar with the common saying in principles of accounts

which is “Debit the receiver and credit the giver vice versa” but when it comes to applying it in

their work, they do the opposite by crediting the receiver and debiting the giver, thereby, getting

what is not expected of them as a result.

 26

Also, Albrecht, James, Stice, Monte. (2005, p.62) state that students’ inability to stay current

with their studies and with assignments can be a challenge to their effective learning, as many of

the accounting concepts are new and some time is required between the introduction of a new

concept and the mastery of that concept. Some students try to ‘cram’ all the accounting study

into a short period of time just before an exam, which they most times encounter sad

experiences. They also showed other challenges like students’ not spending much time in

working accounting problems rather just reading through their books; students’ missing classes

or skipping a couple of homework which other concepts will be built on a concept that has been

earlier introduced; lack of real-world example to solidify the students’ understanding and also

not having study groups among students for further study and understanding of concepts taught

in the class.

Another challenge faced in the teaching and learning of accounting as pointed out by House

(2002, p.41) is deficiency in arithmetic (mathematics). He further pointed out that good

knowledge of arithmetic is a pre-requisite for good performance in accounting. Students with

‘arithmetic phobia’ or low knowledge of arithmetic find it difficult to understand or learn

accounting. This could be frustrating and thereby making them lose interest in accounting which

leads to poor performance.

Other challenges faced in the effective teaching and learning of accounting in secondary schools

include lack of convenience, inadequate learning facilities like chairs, tables, good classroom,

well equipped libraries, well equipped I.C.T laboratories, good recreational facilities, etc.

2.2. Theoretical Framework

 27

According to Iwu et al. (2002), theories of learning are the behaviourist, cognitivist and

constructivist theories. These theories influence teaching and learning generally which does not

exclude teaching and learning of accounting. Learning theories are conceptual frameworks

describing how information is absorbed, processed and retained during learning. Cognitive,

emotional and environmental influences, as well as prior experience, all play a part in how

understanding or a world view, is acquired or changed and knowledge and skills retained.(Illeris,

Knud, 2004, p.10).

Behaviourism

Behaviorists look at learning as an aspect of conditioning and will advocate a system of rewards

and targets in education. The term “behaviourism” was coined by John Waltson (1878-1959).

Waltson believed the behaviourist view is purely objective experimental branch of natural

science with a goal to predict and control behaviour. (Phillips, 2009, p.14) B.F Skinner

introduced another type of behaviourism called radical behaviorism which is based on the theory

of also treating private events; for example, thinking and feeling. Radical behaviorism forms the

conceptual piece of behaviour analysis. In behaviour analysis, learning is the acquisition of a

new behaviour through conditioning and social learning. Behaviourists view the learning process

as a change in behaviour and will arrange the environment to elicit desired responses through

such devices as behavioural objectives, competency-based learning and skill development and

training.(Smith, 2011, p.22).

 28

As learner responds to the environmental stimuli, it is expected that the accounting teacher

ensures that the lesson, the learning environment etc, are well organized, having a lot of

experimental activities where learning is facilitated by trial and error. The accounting students

need to learn by doing and not by thinking or reading only. Solving questions on each accounting

concept introduced.

Cognitivism

Cognitive theories grew out of Gestalt psychology. It was developed in Germany in the early

1900s by Wolfgang Kohler and was brought to America in the 1920s. The German word Gestalt

is roughly equivalent to the English configuration or organization and emphasizes the whole of

human experience.(Soltis ,2004, p.29). Gestalt theories believe that in order for learning to occur,

prior knowledge must exist on the topic. When the learner applies their prior knowledge to the

advanced topic, the learner can understand the meaning in the advanced topic, and learning can

then occur. Cognitive theories look beyond behaviour to consider how human memory works, to

promote learning, and understanding. They view learning as an internal mental process

(including insight, information processing, memory and perception) where the educator focuses

on building intelligence and cognitive development. Here the individual learner is seen to be

more important than the environment.(Smith, 2011, p.24)

This equally applies to the teaching and learning of accounting. In accounting, many of the

concepts in accounting build on one another. It is like a systematic format. For example, the

concept of balance sheet cannot be taught without teaching the concept of trading, profit and loss

account, nor trading, profit and loss account taught without starting from the scratch with petty
 29

cash book. It is therefore expected that the foundational concepts are taught well to enable the

learner apply prior knowledge to the advanced topic.

Constructivism

This was founded by Jean Piaget, and it emphasizes the importance of the active involvement of

learners in constructing knowledge for themselves. Students are taught to use background

knowledge and concepts to assist them in theory acquisition of novel information.

Constructivism asks why students do not learn deeply by listening to a teacher or reading from a

textbook. To design effective teaching environments, it believes one needs a good understanding

of what children already know when they come into the classroom. The curriculum should be

designed in a way that builds on the pupils’ background knowledge and is allowed to develop

with them (Smith, 2002, p.19). Constructivism has many varieties such as active learning,

discovery learning, and knowledge building, but all versions promote students’ free exploration

within a given framework or structure (Devries et al,2003, p.22). Here, the teacher acts as a

facilitator who encourages students to discover principles for themselves and to construct

knowledge by working answering open-ended questions and solving real-world problems. To do

this, a teacher should encourage curiosity and discussion among his/her students as well as

promoting their autonomy (wikepedia.org).

In teaching and learning of accounting, this theory is highly recommended as accounting

concepts are dynamic following the dynamic trend of the world. The use of sofwares on

accounting concepts and the internet facilities, will be a great tool to the learner as it helps them

to explore more on cases on financial accounting and new concepts in accounting. Through this,

they will solve real-world problems, think out answers to questions by themselves, develop
 30

knowledge/ideas/concepts by themselves and not necessarily waiting for the teacher to ‘spoon-

feed’ them.

2.3 Empirical Studies

In this section, two related literature is reviewed for the purpose of this study. The works include:

Ifi and Onopanu (2023) investigated challenges affecting the implementation of accounting

education programme in Federal Colleges of Education in South-South, Nigeria. Two

research questions were formulated and two null hypotheses were tested for the study.

Descriptive survey research design was adopted. The entire population of 68 accounting

educators in the three Federal Colleges of Education in South-South Nigeria was studied

without sampling. A validated questionnaire containing 19 items was used for data

collection. Cronbach alpha was used to measure the internal consistency which yielded an

overall reliability coefficient of 0.80. The researchers administered the instrument with three

research assistants using direct method to the respondents. Mean and standard deviation

were used for answering the research questions and t-test was used for testing the null

hypotheses at 0.05 level of significance. Findings of the study revealed that infrastructural

facilities related challenges and equipment related challenges are affecting the

implementation of accounting education programme in Federal Colleges of Education in

South-South, Nigeria. Accounting educators do not differ significantly in their mean ratings

on the infrastructural facilities and equipment related challenges affecting the

implementation of accounting education programme in Federal Colleges of Education in

South-South, Nigeria based on years of teaching experience. The study concluded that the

implementation of accounting education programme will not be successful if the

 31

infrastructural facilities and equipment related challenges are not comprehensively

minimized in Federal Colleges of Education in South-South, Nigeria.

Mutayabarwa and Athuman (2023) examined the factors that potentially influence students’ academic

performance in Fundamental Accounting course at Kampala International University in Tanzania

(KIUT). The study adopted a quantitative research design. The sample of the study involved 134 first

year students majoring in Bachelor of Business Administration at KIUT. Data was analyzed using the

chi-square test at p=.05. The results revealed that students’ Mathematics Background, Accounting

background, Combination, interest and study positioning had significant association with students’

performance in fundamental accounting course while students’ gender, English background, Weekly

study hours, financial support, financial support rate, usage of hardcopies, school type,

understanding level, had no significant with students’ performance in fundamental accounting

course. While several variables to examine factors affecting students’ performance have been done;

this study included students’ positioning and students study style (by hard copies or soft copies)

which have not been exhausted in the past.

Onyeka (2008) carried a research on the topic “factors affecting effective teaching of financial

accounting in senior secondary schools in Kaduna State”. The purpose of the research was to

determine how adequate facilities provided affect teaching and learning of financial accounting.

Survey method was adopted for the study and his sample population was 130 students and 4

teachers out of 200 students and 4 teachers maintain the same number in his findings, he realized

that students’ poor performance was as a result of some certain constraint. He concluded that

teachers teaching accounting are not qualified and professional to handle the subject perfectly.

He recommended that accounting teachers should adopt relevant and better methods of teaching.

Abdul (2005) carried out research on “an evaluation of the problem associated with teaching and

learning of financial accounting in senior secondary schools”. The purpose of the study was to
 32

determine the adequacy of accounting teachers as it affects the learning of financial accounting.

The researcher used analytical research as the design, and a sample population of 90 students and

10 teachers out of 461 students and 24 teachers. Some of the findings include: Methods of

teaching have a long way to determine the performance of students in financial accounting and

also infrastructures available are dilapidated.

From the work of Abdul (2005) reviewed above, the works was found important to the

research study, as it drew the researcher’s attention to the method of teaching financial

accounting as it affects the learning of financial accounting which forms the major area of this

research work.

Nwannennaya, Ekwugha and Nwaokorie (2010) conducted a research on the “Challenges of

Teaching and Learning of Accounting in Senior Secondary Schools in Awka LGA of Anambra

state. This work adopted a description design survey method. The population of the study

comprised all students in SSII that are offering accounting in all the public schools in Awka

LGA of Anambra state Area of Imo State 2009/2010 session which amounted to the total number

of 33. The instrument used for data collection was questionnaire and percentages method to

analyze the data collected. The study revealed that various factors affected teaching and learning

of accounting which are inadequate instructional materials and teaching methods adopted by

teachers while teaching. The researchers recommend that government should equip schools with

instructional materials as these will facilitate effective teaching and learning of accounting in

secondary schools. Also, schools should be supervised regularly to ensure that expected levels of

learning are achieved.

 33

CHAPTER THREE

RESEARCH METHODOLOGY

This chapter deals with the methodology of the study used by the researcher in carrying out the

research work. It explains the various strategies adopted in collecting data for this research. This

includes the research design, area of study, population of study, sample and sampling technique,

instruments for data collection, validation of instrument, reliability of instrument, method of data

collection and method of data analysis.

Research Design

This is a descriptive survey type of design which involved collecting of data from sampled

secondary schools. A descriptive survey is simply concerned with the collection of data for the
 34

purpose of describing existing conditions and process. On this premise, descriptive survey design

was considered appropriate for this study.

Area of Study

This research work was conducted in Awka LGA of Anambra state. Awka, the capital city of

Anambra State, Nigeria, was designated as the capital on August 21, 1991, following the creation

of Anambra and Enugu states, which resulted in the transfer of the capital from Enugu to Awka.

According to the 2006 Nigerian census, the city has an estimated population of 301,657. As of

2022, the combined population of Awka South and Awka North Local Government Areas is

approximately 430,200. Awka is located about 199.1 kilometers (123.7 miles) directly north of

Port Harcourt, making it centrally situated in the densely populated Igbo heartland of Southeast

Nigeria. The city of Awka is well-connected by the West-East Federal Highway, which links it

to major cities such as Lagos, Benin City, Asaba, Onitsha, and Enugu. Additionally, several local

roads connect Awka to significant towns like Oko, Ekwulobia, Agulu, Enugwu-Ukwu, Abagana,

and Nnewi (Wiki). Strategically positioned between the major cities of Onitsha and Enugu in

Northern Igboland, Awka has historically served as an administrative center for colonial

authorities and continues to serve as a base for the Anambra State government.

The history of Awka dates back to ancient times when it was established at the heart of the Nri

civilization. The Nri civilization was known for producing the earliest documented bronze works

in Sub-Saharan Africa around 800 A.D. and played a pivotal role in the development of Igbo

civilization as a whole. The earliest settlers of Awka were the Ifiteana people, who were skilled

farmers, hunters, and ironworkers. They inhabited the banks of the Ogwugwu stream, which is

now part of the Nkwelle ward in the city. Over time, Awka became renowned for its
 35

metalworking, and the blacksmiths of Awka were highly regarded for their craftsmanship in

creating farming tools, dane guns, and ceremonial items (Wiki).

During pre-colonial times, Awka gained fame as the location of the Agbala oracle, a deity

associated with the great long juju shrine of Arochukwu. This oracle, which inspired Chinua

Achebe's novel "Things Fall Apart," was consulted to resolve disputes until it was eventually

destroyed by colonial authorities in the early 20th century (Wiki). Before British rule, Awka was

governed by titled men referred to as Ozo and Ndichie. These individuals, who were respected

members of the community, held general meetings known as Izu-Ọka. The Nne Uzu, or "master

blacksmith," played a significant role in these meetings, regardless of whether they possessed

actual blacksmithing skills, as the only recognized master in Awka was the master craftsman, the

Nne Uzu. In modern times, Awka operates under a republican system and is administered by the

Awka South Local Government Area. However, it still retains traditional systems of governance,

with Ozo-titled men consulted on village and community matters. The city also has a paramount

cultural representative, the Eze Uzu, who is elected by all Ozo-titled men and represents Awka at

state functions (Wiki).

Awka comprises seven Igbo groups with a shared blood lineage, divided into two sections: the

Ifite section and the Ezinator section. The Ifite section includes Ayom-na-Okpala, Nkwelle,

Amachalla, and Ifite-Oka, while the Ezinator section consists of Amikwo, Ezi-Oka, and Agulu.

These groups are further divided into a total of 33 villages within Awka. The people of Awka

have a significant presence worldwide, with many working as skilled professionals in various

fields. This has led to a sizable Awka diaspora, primarily in the United Kingdom and the United

States. Associations such as Awka Union USA and Canada and Awka Town Social Community
 36

UK and Ireland have been formed to preserve the culture and engage in community projects

(Wiki).

Awka's geography is characterized by its location in a valley on the plains of the Mamu River,

with two north-south-oriented ridges or cuestas being prominent features. The ridges reach their

highest point at Agulu, located just outside the Capital Territory. The area was once covered by

rainforests, but much of it has been cleared for agriculture and human settlements. Some pockets

of the original rainforest remain, such as the Ime Oka shrine. Wooded savannah grassland

dominates the northern and eastern parts of the city, while soil erosion and gullying can be

observed south of the town on the slopes of the Awka-Orlu Uplands (Wiki).

Awka experiences two distinct seasons due to prevailing winds: the southwestern monsoon

season (April to October) and the dry season (November to March). The southwestern monsoon

brings heavy rainfall, while the dry season is characterized by lower precipitation and higher

temperatures. The average annual rainfall in Awka is around 2,000 to 2,200 millimeters (79 to 87

inches) (Wiki). The economy of Awka is diverse, with various sectors contributing to its growth.

Agriculture plays a significant role, with crops such as yam, cassava, maize, vegetables, and

fruits being cultivated. The city also has a thriving trade sector, with markets like Eke Awka and

Nkwo Awka attracting traders from different parts of the region. Additionally, Awka is known

for its thriving small and medium-scale enterprises, including manufacturing, construction,

hospitality, and services.

Education is highly valued in Awka, and the city is home to several educational institutions. The

prestigious Nnamdi Azikiwe University, named after Nigeria's first president, is located in

Awka. The university is renowned for its academic programs and research activities, attracting
 37

students from across the country. Awka also has numerous primary and secondary schools, both

public and private, providing education to the city's residents. In terms of infrastructure, Awka

has seen significant developments in recent years. The city has improved road networks,

including the Enugu-Onitsha Expressway, which passes through Awka, making transportation

more accessible. The city also has a water supply system and an electricity distribution network,

although challenges with power supply are still present (Wiki).

Culturally, Awka has a rich heritage and celebrates various festivals and events throughout the

year. The Ime Oka festival is a significant cultural event that showcases the traditions and

customs of the Awka people. During the festival, people dress in traditional attire, perform

dances, and engage in cultural displays. Other notable festivals include the Ofala festival, which

is celebrated by the traditional ruler (Eze Uzu) and his subjects, and the New Yam festival,

which marks the beginning of the yam harvest.

Population of the study

The population for this research work was all students in SS I, SS II and SS III offering accounts

in secondary school in Awka LGA of Anambra state. There are ten schools located in the Awka

LGA of Anambra state. From the data collected by the Secondary Education Management Board

(SEMB), Ministry of Education, Owerri, there is a total number of seven (7) accounting teachers

and 115 senior secondary school students from four (4) secondary schools offering accounting.

The table below shows the population of students offering accounting in the four schools.

Table 3.1: The population of accounting teachers and students in Awka LGA of Anambra

state Secondary Schools

S/N Schools Teachers SS1 SS2 SS3 Total

 38

1. Comprehensive Secondary 3 36 20 11 70

School

2. Girls’ Secondary School, 2 20 12 7 41

Ikenegbu

3. Urban Secondary School Nil 7 2 Nil 9

Boys’ Model School

4. Emmanuel College 2 Nil Nil Nil 2

5. Total 7 63 34 18 122

Source: Secondary Education Management Board (SEMB), Ministry of Education, 2016.

Sample and Sampling Techniques

In this research, the entire population of both the accounting teachers (7) and the accounting

students (115), making it a total of (122) was used as the sample size, as the population is not so

many, see table 3:1 on page 38. Here, the sampling technique in use was the purposive sampling

technique, due to the target population.

Instrument for Data Collection

The main instrument that was used for data collection was the questionnaire. Also, the checklist

was used as well. The questionnaire and checklist questions were designed by using questions

that helped the researcher achieve the aim of this study in the area of: teachers’ qualification,
 39

teaching methods adopted, availability of accounting resource materials/instructional materials,

teachers’ regularity to accounting classes, teachers’ motivation to work, etc. The researcher

solicited the responses of the accounting teachers and students to these questions.

The questionnaire was made up of two sections: section A for demography of respondents while

Section B takes care of Questionnaire 1-5 for teachers and questions 1-14 for students. The

modified Likert type with four category scale responses of Strongly Agree (SA), Agree (A),

Disagree (D) and Strongly Disagree (SD) was used. The checklist was by mere ticking good ( √ ¿

for available or bad (x) for not available. In order to allow and permit easy understanding, the

questions were carefully developed and simply worded.

Validation of Instrument

The instrument was validated by two experts in the fields of Measurement and Evaluation and

one expert from Accountancy Department. This helped to ascertain the content validity of the

instrument used. The final approval was done by the Supervisor.

Administration of Instrument

The researcher personally administered the questionnaire. This helped to ensure a hundred

percent (100%) collection of questionnaire given and also, it gave room for further explanations

to respondents as the need arose. The checklist was ‘on-the-spot’ check to ensure accuracy of

information given.

Method of Data Analysis

 40

In analyzing the data collected through the questionnaire, weighted mean ratio was adopted. The

mean score which is above 2.5 was accepted while below 2.5 was rejected.

This is illustrated thus:

Mean= ~
x = ∑X

Where: ~
x = Mean;

∑ = Summation;

X = Data given;

N = Total number of respondents.

The following nominal values were assigned to the responses:

SA (Strongly Agree) = 4; A (Agree) = 3;

D (Disagree) = 2; SD (Strongly Disagree) = 1

10
Total = 10. Therefore ~
x (mean) = = 2.5 (accepted).
4

All the research questions were adopted and were presented for analysis of related data and the

findings were shown on tables using frequency distribution.

 41

CHAPTER FOUR

DATA ANALYSIS

This chapter deals on the presentation and analysis of data. The analysis was performed using

the information gotten from the respondents and are presented in tables below:

Table 4:1: Qualification of Accounting teachers.

S/N Qualification Number Percentage(%)

1. N.C.E 1 14%

2. O.N.D - 0%

3. H.N.D - 0%

4. BSc. Accounting 3 43%

5. BSc.Ed Accounting 1 14%

 42

6. BSc. Accounting with N.C.E 2 29%

7. P.G.D.E - 0%

8. M.Ed - 0%

9. MSc. - 0%

10. Ph.D - 0%

Total 7 100%

The Table 4:1 shows that 1 N.C.E. teacher (14%), 3 BSc. Accounting teachers (43%), 1 BSc.Ed

Accounting teacher (14%), 2 BSc. Accounting with N.C.E teachers (29%), teach accounting in

Secondary Schools in Awka LGA of Anambra state. This revealed that only three accounting

teachers with BSc.Ed and BSc. with N.C.E out of seven are qualified, which represents forty-

three percent (43%) of the entire accounting teachers.

Table 4:2: Teachers’ responses on the checklist on available accounting materials for

teaching and learning in the classroom.

S/N Items Available Percentage Not Available Percentage Mean

1. Chalk/White Board 6 86 1 14 3.5

2. Accounting Text books 7 100 0 0 4

3. Calculator 7 100 0 0 4

4. Bank Cheque 3 43 4 57 2.2

 43

5. Financial Reports/Statements 3 43 4 57 2.2

6. Business Newspapers 0 0 7 100 1

7. Vouchers 2 29 5 71 1.8

8. Ledger Books 3 43 4 57 2.2

9. Computer 0 0 7 100 1

10. CD ROM/Flash Drives 0 0 7 100 1

11. Printer 0 0 7 100 1

12. Projector 0 0 7 100 1

13. Scanner 0 0 7 100 1

14. Charts/Flash Cards 1 14 6 86 1.4

Total 32 33 66 67 27.3/14

= 1.95

From the table 4:2 above, a weighted mean of 3.83 show availability of three accounting

materials for teaching and learning in classroom while a weighted mean of 1.43 show

unavailability of over ten accounting resource materials. Those responses therefore represent an

average mean(x) score of 1.95, of all the listed accounting resources.

Table 4:3: Accounting teachers’ responses on the teaching methods utilized in the

classroom.
 44

S/N Questionnaire Items SA A D SD Total Mean

1. Project Method 2 - - 5 7 1.8

2. Discussion Method 7 - - - 7 4

3. Question and Problem 5 - - 2 7 3.1

Solving Method

4. Assignment Method 7 - - - 7 4

5. Lecture Method - - - 7 7 1

6. Simulation 3 - - 4 7 2.2

7. Field Trip - - - 7 7 1

8. Case Study - - - 7 7 1

9. Team Teaching 4 - - 3 7 2.7

10. Peer Teaching 3 - - 4 7 2.2

Total 31 - - 39 70 23/10

=2.3

From the table above, 31 responses or 44% (mean of 1.7) of the teachers strongly agree that the

teaching methods listed are utilized in the teaching of accounting. This view as an opposing side

of 39 responses or 56% (mean of 0.5) of the teachers strongly disagreeing to the fact that the

listed teaching methods are utilized in the teaching of accounting. These responses represent an

average mean(x) of 2.3.

Table 4.4: Students’ responses on the teaching methods utilized in the classroom.

S/N Teaching Methods SA A D SD Total Mean(x)

 45

1. Assignments are given 46 45 17 7 115 3.1

given regularly

2. Assignments are regularly

marked and corrections made 12 18 65 20 115 2.2

3. Students go for field trip 19 27 29 40 115 2.2

4. Teachers teach accounting 13 35 50 17 115 2.4

very well to your

understanding

5. Student participates in class 56 47 7 5 115 3.3

activities by asking and

answering questions etc.

6. Student has interest in 17 34 43 21 115 2.4

accounting

Total 163 206 211 110 690 2.6

The above table shows the responses of students with regards to the teaching methods utilized

by the teachers. It shows that the teaching methods utilized by teachers in the classroom are

discussion method, assignment method and questioning and problem solving method. It also
 46

shows that other teaching methods are not utilized in the classroom. These responses confirm

greatly the teachers’ responses on the teaching methods utilized in the classroom.

Question Four: How regular do teachers utilize the available accounting resources in teaching

in the classroom?

Table 4:5: Accounting teachers’ responses showing regularity of utilization of the available

accounting resources in teaching in the classroom.

S/N Items SA A D SD Total Mean(x)

1. Chalk/White 6 - 1 - 7 3.7

Board

2. Accounting 5 - 1 1 7 3.2

Textbooks

3. Calculator 4 - - 3 7 2.7

4. Bank Cheques 2 1 - 4 7 2.1

5. Financial - 2 - 5 7 1.5

Reports/Statements

6. Business - 1 - 6 7 1.2

Newspapers

7. Vouchers - 2 - 5 7 1.5

8. Ledger Books 1 2 - 4 7 2.0

9. Computer - - - 7 7 1

10. CD ROM/Flash - - - 7 7 1

Drives
 47

11. Printer - - - 7 7 1

12. Projector - - - 7 7 1

13. Scanner - - - 7 7 1

14. Charts/Flash Cards 1 - - 6 7 1.4

Total 19 8 2 69 98 24.3/14

=1.7

The above table shows the responses of the respondents on the regularity of utilization of

accounting resources. Thus, 19 responses or 20% (a mean of 0.7) strongly agree, 8 or 8% agree

(a mean of 0.2), 2 or 2% disagree ( mean of 0.04) and 69 or 70% (a mean of 0.7) of the responses

gotten, strongly disagree that teachers regularly utilize the resources made available for teaching

and learning. The responses gotten, have a mean score (x) of 1.7.

Table 4.6: Students’ responses showing how regular teachers utilize the available

accounting resources in teaching in the classroom.

S/N Items SA A D SD Total Mean(x)

1. Sufficient instructional

materials are provided

for use in your learning 12 17 56 30 115 2.1

2. Good accounting text-

books are provided for

 48

use 20 29 51 15 115 2.4

Total 32 46 107 45 230 2.3

The above table shows the analysis of the responses from the students on the regularity of

teachers’ utilization of the available accounting resources in teaching in the classroom. The

percentage of students that strongly agreed and agreed to the regularity of the utilization of the

accounting resources is 34% which shows a mean score of 1.1 while 66% which is a mean score

of 1.11 of the students disagreed and strongly disagreed that teachers regularly utilize the

available accounting resources in teaching in the classroom. This gives us an average mean score

of 2.3. This analysis confirms that of the teachers’ which showed that available accounting

resources are not regularly utilized by the teachers in teaching in the classroom.

Table 4.7: Accounting teachers’ responses showing how teachers are being motivated.

S/N Questionnaire Items SA A D SD Total Mean(x)

1. Prompt payment - 2 - 5 7 1.5

of salary

2. Salary advance - - 1 6 7 1.1

3. Conducive - 2 - 5 7 1.5

Environment

4. Constant In- - - 2 5 7 1.2

service training

5. Constant electric - - - 7 7 1

supply

6. Good water - 1 1 5 7 1.4

 49

supply

7. Spacious - 2 - 5 7 1.5

office/Restroom

8. Good - - 1 6 7 1.1

remuneration

9. Adequate - 1 - 6 7 1.2

provision of

instructional

materials

10. Good - - 1 6 7 1.1

recreational

facilities

Total 0 8 6 56 70 12.6/10

=1.26

The table presented above shows a mean(x) average score of 1.26 derived from the following

responses: Strongly agree 0 or 0%, Agree 8 or 11% (0.3 as mean), Disagree 6 or 9% (0.2 as

mean), Strongly Disagree 56 or 80%(0.8 as mean). This simply means that a greater percentage

of the teachers disagree and strongly disagree that they are well motivated to do their job by the

prompt payment of salary, provision of salary advance and conducive environment, constant in-

service training and other listed items.

Table 4.8: Students’ responses showing how well teachers are being motivated.

S/N Items SA A D SD Total Mean(x)

 50

1. Teachers are regular to

accounting classes. 12 20 58 25 115 2.2

2. Classrooms are well

equipped with facilities for

learning like chairs, tables,etc 58 30 11 16 115 3.1

3. Recreational areas are

provided. 21 38 27 29 115 2.4

4. Libraries are well equipped

with adequate accounting

textbooks for use. 17 34 21 43 115 2.2

Total 108 122 117 113 460 2.4

The above analysis shows how poorly teachers are being motivated. If the teachers are well

motivated, by good remuneration, prompt payment of salary, salary advance, etc., they will not

be irregular to accounting classes as indicated by eighty-three responses (83) or seventy-three

percent (73%) whose mean is 0.9, of the students. Also, part of teachers’ motivation which as

well motivates students to learn are conducive environment, recreational facilities, adequate

provision of instructional materials, etc. These are not provided as confirmed by the students’

responses, which have an average mean(x) score of 2.3.

Summary of findings
 51

Based on the data analysis in this chapter, the findings are summarized as follows:

1. More than half of the teachers are not professionally qualified.

2. Only few accounting materials are available for teaching and learning in the classroom,

which include: chalk/white board, accounting textbooks and calculator. All other eleven (11)

items out of the fourteen (14) listed are not made available for teaching and learning.

3. Also, the few available ones are not fully utilized in the classroom.

4. Out of a whole lot of teaching methods that can be adopted or utilized in the teaching of

accounting, only three, namely: discussion method, questioning and problem solving method

and assignment method. The rest of the various teaching method listed are not utilized.

5. It was found out that both the teachers and students are not given enabling environment

for effective teaching and learning which showed in the lack of provision of facilities for

teaching, learning, recreation, and other welfare packages.

 52

CHAPTER FIVE

DISCUSSION OF FINDINGS, EDUCATIONAL IMPLICATIONS,

RECOMMENDATIONS, LIMITATIONS, SUGGESTIONS FOR FURTHER STUDIES,

SUMMARY AND CONCLUSION.

This chapter presents a discussion of the major findings of the research. It also highlights

recommendations and finally makes conclusions and summary of the project.

Discussion of Findings

This deals with the discussion of findings of the research work, which was done in sequence

from one research question to the other. It was found out that out of seven (7) teachers teaching

accounting in Secondary Schools in Awka LGA of Anambra state, only three (3) are

professionally qualified to teach accounting. Out of the professionally qualified teachers, one (1)

is only assigned to a school that has accounting students, while the other two (2) are assigned to

a school that does not have students offering the subject. The other four teachers are not

professionally qualified to teach accounting. Out of this set of teachers, three (3) teachers have a

BSc. Degree in accounting, but do not have a teaching qualification to be a professional teacher.

Also, the other one left, has a minimum teaching qualification (N.C.E), but does not have an

accounting degree to back up her teaching of accounting.

 53

Aliyu(2006), noted that the method used by the teachers and lack of sufficient skills in the

teaching of accounting serves as glaring impediments to the teaching and learning of accounting.

John (2006) supports the acquiring of sufficient skills in teaching accounting, not just having the

knowledge of accounting, to effectively teach accounting to students. This can be seen in his

saying that, “accounting courses should be taught by those who are not only competent in the

subject matter, but have acquired special skills in handling these courses.”

For effective teaching and learning to take place, adequate resource materials should be made

available. From the analysis of the research question two, it was seen that resource materials for

effective teaching and learning of accounting is inadequate, which is shown by the average mean

score of 1.95. Resource materials for effective teaching and learning of accounting which are

chalk/white board with chalk/marker, accounting text books, calculator, bank cheque, financial

reports/statements, business newspapers, vouchers, ledger books, computer, cd rom,/flash drives,

printer, projector, scanner, charts/flash cards, among others, were not adequately provided for the

students’ learning. This is seen from the analysis made, as sixty-seven percent (67%) of the

teachers strongly disagreed to the availability of these resource materials.

According to Mayer (2003), the importance of textbooks in teaching schools subjects and that

the teachers’ fundamental teaching tool for helping students to acquire the knowledge and skills

is the textbooks. He also noted that the type of encouragement parents give to their children at

home towards their studies will help to improve their academic performance positively as they

provide the necessary items for learning like textbooks, other learning materials, school fees,

pocket money, etc. He also noted that effective and efficient learning cannot take place unless

relevant visual stimuli are presented to learners. He is also of the opinion that making learners
 54

have knowledge of what they have been taught through visual aids (ledger books, cheques,

financial statement/reports, etc.) will enhance the understanding of the learners.

It was found out that due to the absence of adequate skills and training to teach, various methods

for effective teaching and learning of accounting were not really adopted and used. This can be

seen in the analysis from both the teachers’ responses and the students’ responses for question

three. From the teachers’ responses, four (4) methods out of the ten methods listed were used by

the teachers, having an individual mean score above 2.5, while the remaining six had individual

mean score of less than 2.5. From the students’ responses, three methods out of the ten methods

were utilized by the accounting teachers. It is also important to note that one of the teaching

methods used-assignment method, was not effectively utilized, as analysis shows that

assignments given were not regularly marked and corrected. On a general note, the analysis

showed an average mean score of 2.4, which shows that proper adoption and use of various

teaching methods in the teaching of accounting was not in place as at the time of study.

In their views, (Obiefuna and Afurobi, 2008), different teaching methods are available to the

teacher for communication of ideas, knowledge, skills, attitudes, etc., but its effective use to

ensure effective learning lies in the teacher’s ability to know when to use the right method.

According to them, using the right method involves taking into consideration the topic to be

taught, time available, resources available, class size, type of learners to be taught etc.

Making the material resources available does not guarantee effective teaching and learning if the

available resources are not in use. A situation of having few materials available and not utilizing

it was seen in the study. The analysis on question four gives a detailed work on it. From the

analysis on the teachers’ responses, chalk board/white board, accounting textbooks, calculator,
 55

charts/flash cards, only had individual mean score that is above 2.5. This shows that some of the

available resources were utilized, although some of them were not utilized. On the other hand,

apart from the six unavailable resource materials, five of the resource materials were not utilized.

From the students’ perspective, with an average mean score of 2.3, it simply shows that available

accounting resources are not really utilized in teaching in classroom. So far, both perspectives

tell us that accounting resources are not utilized in teaching in classroom.

From the analysis, it can be said that teachers are not given the adequate environment to function

effectively in their duties. This has to do with prompt payment of salary, salary advance,

conducive environment, constant in-service training, constant electric supply, good water supply,

spacious office/restroom, good remuneration, adequate provision of instructional materials, good

recreational facilities, etc. Each point mentioned here never had a good percentage of

respondents agree to the fact that they are available to them. They all had individual mean score

of less than two, not even up to the acceptable mean score of 2.5. This has a lot to do with the

effective teaching and learning of accounting, as there is not enough motivation to make the

teachers give their best in the course of the work. This, no doubt was confirmed by the students,

as the general state of well-being of the teacher rubs off on the students under him/her. The

analysis of the students responses that relates to how well teachers’ are being motivated gave us

an average mean (x) score of 2.4, which being interpreted means that teachers are not well

motivated or given an enabling environment to carry out their duties effectively and efficiently.

From all indications and observations, the teacher factors x-rayed here have a lot to do with the

academic performance of the students. When these are not in a good proportion, it will back fire

on the students’ academic performance. Problems confronting the teaching of any subject, of
 56

which accounting is inclusive, militates against the realization of academic excellence,

educational goals and thereby, a fall in the standard of education.

When these factors militating against effective teaching and learning of accounting are not

looked into, it reduces students’ motivation to learn and as such are not well grounded in the

subject. This could lead to resorting to examination mal-practice in other to pass the exam by all

means, instead of failing it again and wasting resources that have been put into the previous

examinations or worse still, there would be no students offering accounting in our schools as it is

happening already in some schools in the Awka LGA of Anambra state. This could also kill the

dreams of young people who want to be accountants in future.

Recommendations

Following the findings of this research, the researcher wishes to make recommendations for

timely eradication of these problems militating the effective teaching and learning of accounting.

These recommendations if followed by students, teachers, parents, government, etc., are hoped to

improve the academic performance of students offering accounting and also, improve the

economy of our beloved nation.

1. Professionally qualified teachers of accounting, should be employed and assigned to

accounting classes to teach the subject.

2. Accounting teachers that are not professionally qualified to teach the subject, but are

employed and assigned to teach it, should be sent on teaching qualification programme like

Professional Diploma in Education, to acquire the required knowledge and be equipped with

the right skills to teach.

 57

3. Instructional materials required in the teaching of accounting should be provided to the

teachers. They should also update themselves on the use of some accounting software

program.

4. Constant in-service training should be organized for the teachers, to expose them to

current teaching practices and current accounting policies and keep them abreast of current

happenings.

5. Teachers’ remuneration should be commensurate to their job, to enable them stay focused

on their job, and not to encourage them to display laissez-affair attitude to their job. Other

incentives should also be given intermittently like salary advance, allowances, etc.

6. Field trips to accounting firms should be organized regularly to enable students see the

practical aspect of their lesson, how certain items are used like the cashbook, ledger, cheque

book, financial reports, vouchers etc. This will help concretize the lessons they have learnt.

Bringing them to the real world in their learning will have much positive impact in their

learning.

7. The government should equip the schools with well-equipped libraries, stocked with

current and relevant accounting textbooks, recreational facilities to boost the mental and

physical aspects of the students which fosters learning.

Conclusion

This work focused on causes of students failure in financial accounting in senior secondary

certificate examination in secondary schools in Awka LGA. The research established that there

has been able to establish the fact that there are perceived factors militating against effective
 58

teaching and learning of accounting in secondary schools in Awka LGA of Anambra state. These

factors could be attributed to recruitment of unqualified/unprofessional teachers who do not

possess the skills to teach and do not know when and how to use the available resources to teach

and the various methods to employ in the teaching of the subject. The effect of these on students’

academic performance is certainly not encouraging but rather devastating. It could therefore be

said that these perceived factors militating against effective teaching and learning of accounting

have damaging and discouraging effects on the academic performance of the students. It also

affects their morale/interest and their ability to cope with academic work.
 59

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APPENDIX

DEVELOPMENT OF QUESTIONNAIRE

Section A (Personal Data)

Name of School: ……………………………………………………………

Class Taught: ……………………………………………………………….

Gender: Male Female

Tick (√ ) appropriate response that corresponds to your option.

Section BI (Teachers)
 65

Questionnaire Item 1

The teacher’s professional academic qualification

S/N Qualification Tick

1. N.C.E

2. O.N.D

3. H.N.D

4. B.Sc (Please specify your area of study)

5. B.Ed (please specify your area of study)

6. PGDE

7. M.Ed. (please specify your area of study)

8. M.Sc. (please specify your area of study)

9. Ph.D (Please specify your area of study)

Questionnaire Item 2

Types of Instructional Materials/ Accounting Resources that are available for the teaching and

learning of accounting in your school.

Checklist

S/N Items Available Not Available

1. Chalk/White board with chalk/marker

2. Accounting textbooks

3. Calculator
 66

4. Bank Cheques

5. Financial Reports/ Statements

6. Business Newspapers

7. Vouchers

8. Ledger Books

9. Computer

10. CD Rom/Flash drives

11. Printer

12. Projector

13. Scanner

14. Charts/Flash cards

Questionnaire Item 3

The various teaching methods used by you in teaching accounting.

S/N Teaching Methods SA A D SD

1. Project Method
 67

2. Class Teaching Method

3. Questioning and Problem Solving

Method

4. Assignment Method

5. Lecture Method

6. Simulation

7. Field-Trip

8. Case Study

9. Team Teaching

10. Peer Teaching

Questionnaire Item 4
 68

Teacher’s regularity in the use of the available instructional materials/ accounting resources in

teaching accounting.

S/N Items Always Not Always Sparingly Not At

All

1. Chalk/White board

2. Accounting textbooks

3. Calculator

4. Bank Cheques

5. Financial reports/Statements

6. Business Newspapers

7. Vouchers

8. Ledger Books

9. Computer

10. CD Rom/Flash Drives

11. Printer

12. Projector

13. Scanner

14. Charts/Flash cards

 69

Questionnaire Item 5

The teacher’s motivation in the course of his/her job.

S/N Items SA A D SD

1. Prompt payment of salary

2. Salary advance

3. Conducive environment

4. Constant in-service training

5. Constant electricity supply

6. Good water supply

7. Spacious office/ Rest room

8. Good remuneration

9. Adequate provision of instructional

materials

10. Good recreational facilities

 70

Section BII (Students)

Part A

Name of School: ……………………………………………………………………

Class: ……………………………………………………………………………….

Gender Male Female

Part B

Tick (√ ) to indicate your choice of option provided.

The various teaching methods used by your Teacher in Teaching Accounting?

 71

S/N Teaching Methods SA A D SD

1 Assignments are given regularly

2 Assignments are regularly marked and corrections made

3 Students go for field trip

4 Teachers teach accounting very well to your understanding

5 Student participates in class activities by asking and answering

questions etc.

6 Student has interest in accounting

Teachers regularity in the use of the available instructional materials/accounting resources

in teaching accounting
 72

S/N Teaching Methods SA A D SD

1 Sufficient instructional materials are provided for use in your

learning

2 Sufficient instructional materials are provided for use in your

learning

3 Sufficient instructional materials are provided for use in your

learning

4 Good accounting text-books are provided for use

The teachers motivation in the course of his/her job

S/N Teaching Methods SA A D SD

 73

1 Teachers are regular to accounting classes.

2 Classrooms are well equipped with facilities for learning like chairs,

tables,etc

3 Recreational areas are provided.

4 Libraries are well equipped with adequate accounting textbooks for

use.