Effect Of Availability Of Instructional Materials On The Teaching Of Accounting (A Case Study Of Mount Saint Gabriel Secondary School Makurdi)

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Effect Of Availability Of Instructional Materials On The Teaching Of Accounting (A Case Study Of Mount Saint Gabriel Secondary School Makurdi)


Abstract


This study examined the effect of availability of instructional materials on the teaching of accounting (a Case Study Of Mount Saint Gabriel Secondary School Makurdi). The descriptive research design was adopted for this study; this is because the variables studied were not manipulated but studied retrospectively as the way they occur naturally. The population of the study covered the entire secondary schools financial accounting students (both males and females) in the area of study. Out of this population sixty (60) students used as sample was selected from the senior secondary schools (SSS) financial accounting students for the study; using random sampling technique. The instrument used to collect data for the study was a seventeen items self-structured questionnaire. Three questions were asked and answered during the study using Mean Rating statistical tool. On the basis of the finding made in the study, we conclude that instructional aids in teaching and learning contributes to all round development of students’ knowledge of financial accounting concepts. Based on the findings made in this study, we recommend that instructional materials such as chalkboard, rulers, accounting ledger book, adding machine (such as calculator) and computers should be provided in order to facilitate the teaching-learning process in financial accounting. Consequently, we suggest that further research be conducted in area like “The Influence of Teachers Methodology as it affects the teaching/learning of Financial Accounting in secondary schools”.


Table of Content


Chapter One:

Introduction

  • 1.1 Background of the study
  • 1.2 Statement of the problem
  • 1.3 Objective of the study
  • 1.4 Research questions
  • 1.5 Significance of the study
  • 1.6 Scope of the study
  • 1.7 Limitation of the study
  • 1.8 Definition of terms
  • 1.9 Organizations of the study

Chapter Two:

Review of Literature

  • 2.1 Conceptual Framework
  • 2.2 Theoretical Framework
  • 2.3 Empirical Review

Chapter Three:

Research Methodology

  • 3.1 Research Design
  • 3.2 Population of the study
  • 3.3 Sample size determination
  • 3.4 Sample size selection technique and procedure
  • 3.5 Research Instrument and Administration
  • 3.6 Method of data collection
  • 3.7 Method of data analysis
  • 3.8 Validity of the study
  • 3.9 Reliability of the study
  • 3.10 Ethical consideration

Chapter Four:

Data Presentation and Analysis

  • 4.1 Data Presentation
  • 4.2 Analysis of Data
  • 4.3 Answering Research Questions
  • 4.4 Discussion of Findings

Chapter Five:

Summary, Conclusion and Recommendation

  • 5.1 Summary
  • 5.2 Conclusion
  • 5.3 Recommendation
  • References
  • APPENDIX
  • QUESTIONNAIRE

Chapter One


Introduction

1.1 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.

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 the Babylonian and Assyrian civilizations, about 4000 years B C. The strategy for keeping records then was to make marks on the wall, stone, papyrus or wax tablets, it was highly primitive.

The history of accounting is not complete without mentioning the name of an Italian monk and Mathematician LUCCA PACIOLO. In 1494, the crucial event in accounting was the introduction of double entry book system in Italy described as “Italian Method”. In his famous treatise Summa De. Arithmetical Geometrical Proportion et proportionalita in 1994 in Venice. Reverend father Lucca Paciolo by giving insight into the reasoning behind accounting records. He postulated that all entries must have a double- entry one a debtor, and one a creditor. 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. 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 method of accounting.

During the industrial revolution there was need to sophisticated accounting methods. Different professional bodies were formed e.g. ICA Scotland in 1854. ICA England and Wales in 1880, etc. With the development of new methods ownership was separated from management. Since the discovery of the double entry principle, there has been tremendous development in accounting theories and methods. The introduction of micro and mini computers have brought enhanced performance but the fundamental principles remain unchanged.

In Nigeria, record keeping has antecedents in the ancient kingdoms and Empire and prominent then was the periodic contributions which were recorded on the wall. But the granting of royal character to Royal Niger Company was the turning point period in record keeping. The governing accounting principles in Nigeria as almost the same as the one’s in Britain. In 1965, the institute of chartered Accountants of Nigeria was established and affiliated with the professional institutes in Britain and USA. Many Nigerians came back as professional accountants and became members. The institute was charged with the responsibilities of regulating accounting procedures and practice in Nigeria.

In 1982, Nigeria Accounting standard Board was established to set standards to guide accounting operations. Members include Accounting Teachers Association, Chamber of Commerce, Central Bank of Nigeria, Finance Ministry of Nigeria, etc. Now in Nigeria/ there are two recognized bodies namely institute of Chartered Accountants of Nigeria (ICAN), Association of National Accountants of Nigeria (ANA)


1.2 Statement of the Problem

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 pursues 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 roles of Instructional Aids in teaching and learning of Financial Accounting.


1.3 Purpose of the Study

The aim and objective of the study is to investigate the Effect Of Availability Of Instructional Materials On The Teaching Of Accounting (a Case Study Of Mount Saint Gabriel Secondary School Makurdi). 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.
  3. Investigate on the roles of Instructional Aids in teaching and 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 do available Instructional Aids affect the learning of financial accounting in secondary schools?

1.5 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 roles of Instructional Aids in teaching and learning of financial accounting at the SSCE level in Mount Saint Gabriel Secondary School Makurdi.

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.

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.


1.6 Scope of the Study

This study is meant to analyze the Effect Of Availability Of Instructional Materials On The Teaching Of Accounting (a Case Study Of Mount Saint Gabriel Secondary School Makurdi). This study is limited to Mount Saint Gabriel Secondary School Makurdi in Benue State.


1.7 Limitation of the Study

This study is delimited by by various factors ranging from time frame of the study, financial Implication necessary for the success of this study and inadequate availability of materials need carry out the study. More also ethical issues and organizational politics which arise at the course of this study was an impediment factor to this study.


1.8 Operational Definition of Terms

Financial Accounting:

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.

Industrial Revolution:

Is the totality of the changes in economic and social organization that began about 1760 in England and later in other countries, characterized chiefly by the replacement of hand tools with power-driven machines, as the power loom and steam engine, and by the concentration of industry in large establishment.

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.

Parental Influence:

Is the effect of parents having on their children. The parent-child relationship is the most important relationship the child has. Different parental styles lead to various ways they interact with their children and is an important component that shapes the child’s views about themselves and their world. Parents must be aware of the way they influence their children every day.

Instructional Aids:

Are equipments and teaching materials like teaching aids, accounting laboratory equipments, and textbooks.

SSCE:

Senior school certificate examination

ICAN:

Institute of chartered accountant of Nigeria

ANAN:

Association of national accountant of Nigeria


1.9 Organizations of the Study

The chapter one consist of the introductory part of the study which includes the study background, the statement of the research problem, the study objective and scope of the study.

The second chapter is a critical review of other literatures relevant to the study and its objectives including the theoretical framework for the study. While the third chapter is methods of data collection, sampling and data analysis used in conducting the study. The fourth chapter centres around the research findings including an analysis of how it relates to previous findings. The fifth chapter consists of the summary of findings, conclusion and recommendations base on the study objectives.


Chapter Five


5.0 Summary, Conclusion and Recommendations

5.1 Introduction

This chapter presents the summary, conclusion, recommendations and suggestions for further research.


5.2 Summary

The research work was on the Effect Of Availability Of Instructional Materials On The Teaching Of Accounting (a Case Study Of Mount Saint Gabriel Secondary School Makurdi). Survey research design was used. The population of the study was sixty (60) comprising of students drawn from the selected secondary school.

This entire research work is distributed over five chapters each chapter bearing its own significance in solving the research problem. The breakdown of the chapters and their content are this;

In the first chapter of this research work, the researcher introduces the research topic; the history of financial accounting. This chapter listed the question which the researcher hopes to find solutions to.

The second chapter reviewed the related literature on the topic and examined the concept of financial accounting, qualities of a good financial accounting teacher and methods of teaching financial accounting.

The third chapter deals with the research procedure and methodology adopted in finding answers to the research questions in chapter one. It laid emphasis on the method of data collection, presentation and analysis. It also bore a sample of the questionnaire used in collection the data used in this study.

The interpretation of the data collected and its analysis is done in the fourth chapter of this study. The data collected through the questionnaire were tabulated for easy computation and analysis. Decisions were drawn from the results obtained after the analysis. The findings adequately answer the research question in chapter one of the study. The summary, conclusion and recommendations are found in this last chapter which is chapter five of this study.


5.3 Conclusion

Based on the analysis of the responses to this finding, it could be concluded thus, teachers’ negative attitude during financial accounting lessons will make the students develop hatred for the subject which will latter affect their performance and the number of the students wishing to study accounting at the higher level.

Teachers methodology used in the teaching financial accounting could affect the learning of the subject. The employment of necessary teaching aids and stimulating learning atmosphere that could arouse interest and understanding ion the learners can be of great help.

The researcher concludes that lack of infrastructural facilities contribute to the development of students negative attitude towards financial accounting. This might lead to their inability to learn some of the basic principles. Similarly, the lack of adequate exposure to learning materials could make the products or graduate of the programme to be job seekers instead of job creators.


5.4 Recommendations

To improve on teacher’s attitude, the following recommendations were given:

  1. Teachers should be friendlier with the students. This will make them feel free and will in turn, encourage them to approach the teachers to help them in problem.
  2. Negative and discouraging statement to students should be avoided in accounting classes.
  3. Teachers should be very patient with the students and provide more explanation to their questions during accounting lectures.
  4. Teachers of financial accounting should attend all their lessons bearing in mind that it is a task for them to perform their duties therefore they should dedicate themselves to such functions.

To provide teaching learning and create interest of the learner, the following recommendations were given:

  1. Teachers should involve students in the course of teaching financial accounting. Their participation will make them feel free with the teachers and will in turn encourage them to approach the teacher to help them to approach the teacher to help them In solving difficult exercises outside the normal financial accounting lessons.
  2. Teachers should give students assignment at the end of every lesson. This will make them create time for the study of financial accounting thereby getting them use to the terms.
  3. Teachers should make sure that assignment given are collected marked, scored, recorded and corrections be made in the class. This will make the students to be properly groomed and dedicated to work extra mile when at home.
  4. Teachers should organize students to on for excursion (field trip). This will enable them see the importance of the subject as the trip will aid them clear their conscience and exposed the students to real life situation of the subject.

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