Factors Associated With Mass Failure Of Student In Accounting In Secondary Schools In Nsukka Local Government Area, Enugu State 

Factors Associated With Mass Failure Of Student In Accounting In Secondary Schools In Nsukka Local Government Area, Enugu State 

Abstract

This study was carried out to examine the factors associated with mass failure of student in accounting in secondary schools in Nsukka Local Government Area, Enugu State. Using simple random sampling procedures, the researchers drew 100 students and teachers from five state selected secondary schools in Nsukka Local Government Area, Enugu State. Questionnaires were used to elicit information from the respondents- Teachers and students on the problems associated with mass failure of secondary school student in Accounting education. In analyzing the data collected, means scores were used to answer the research questions. 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.

Furthermore, peer group and parental influence affects students’ performance in financial accounting. Therefore, negative parental and peer group perception can lead to poor performance of students in financial accounting. 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 program me to be job seekers instead of job creators. The study made the following recommendations; to improve on teacher’s attitude, 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. To provide teaching learning and create interest of the learner, teachers should involve students in the course of teaching financial accounting. To solve the problem of infrastructural facilities, instructional materials such as chalkboard, rulers, accounting ledger book, and calculator should be provided.

Table of Content

Chapter One

1.0 Introduction

• 1.1 Background to the Study
• 1.2 Statement of the Problem
• 1.3 Objectives of the Study
• 1.4 Research Question
• 1.5 Research Hypothesis
• 1.6 Significance of the Study
• 1.7 Scope of Study
• 1.8 Limitation of the Study
• 1.9 Definition of Terms
• 1.10 Organisation of the Study

Chapter Two

2.0 Literature Review

• 2.1 Conceptual Framework
• 2.2 Historical Background of Accounting
• 2.3 Concept of Financial Accounting
• 2.4 Types of Accounting
• 2.4.1 Financial Accounting
• 2.4.2 Management Accounting
• 2.4.3 Open Book Accounting
• 2.4.4 Tax Accounting
• 2.4.5 Accounting Scholarship
• 2.5 Objectives of Financial Accounting
• 2.6 Qualities of A Good Financial Accounting Teacher
• 2.7 Methods of Teaching Financial Accounting
• 2.7.1 Project Method
• 2.7.2 Class Teaching Method
• 2.7.3 Questioning and Problem Method
• 2.7.4 Assignment Method
• 2.7.5 Lecture Method
• 2.8 The Roles of Instructional Materials in Teaching Financial Accounting
• 2.9 Teachers Attitude on Student’s Performance in Financial Accounting
• 2.10 Student Learning Attitude and its Effects on their Performance
• 2.11 Problems Affecting Accounting Education in Nigeria
• 2.11.1 Insufficient Manpower
• 2.11.2 Remuneration
• 2.11.3 Teachers were not Equally Motivated
• 2.11.4 Inadequate Instructional Materials:
• 2.12 Empirical Studies

Chapter Three

3.0 Research Methodology

• 3.1 Research Design
• 3.2 Population
• 3.3 Sample and Sampling Technique
• 3.4 Instrument for Data Collection
• 3.5 Validity of the Instrument
• 3.6 Reliability of the Instrument
• 3.7 Method of Data Collection
• 3.8 Data Analysis

Chapter Four

4.0 Results and Discussion

• 4.1 Result
• 4.2 Discussion

Chapter Five

5.0 Summary, Conclusion and Recommendation

• 5.1 Summary
• 5.2 Conclusion
• 5.3 Recommendation
• References
• Appendix

Chapter One

1.0 Introduction

1.1 Background to the Study

Osokoya (2003) defines Education as a continuous process which the society establishes to assist its members to understand the heritage of the past and to participate productively in the future. It is the leading out of the in-born powers and potentialities of the individuals in the society and the acquisition of skills, aptitudes, and competencies necessary for self-realisation and for coping with life’s problem. For Afe (2000), Education is considered as a tool to be used for the integration of the individual into the society to achieve self-realisation, develop national consciousness, promote unity, and strive for social, economic, political, scientific, cultural and technological progress. Education in science and mathematics therefore becomes bedrock and indispensable tools for scientific, technological and economic advancement in any nation. It gives the nation the capacity to apply technology for the exploitation of the resources of nature. Such exploitation will depend greatly on mathematics for laying the foundation for political, governmental, military, civil, scientific, technological advancement, economic development, socio-cultural and environmental peace.

There are number of questions which need to be answered at this stage. What then is accounting? Why should students learn Accounting? What is the importance of this subject in life and in school curriculum? What shall be the advantage of devoting so much effort, time, and money to the teaching of Accounting? The importance of accounting transcends all the definitions and the prosperity of any country depends on the volume and quality of accounting offered in its school system. Obe (1996) conceptualises accounting as the master and servant of most disciplines and thus, a source of enlightenment and understanding of the universe. He further opines that without it, the management of national problems would be superficial.

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)

Greaber and Weisman (1995) agree that accounting helps the individual to understand the environment and to give accurate account of the physical phenomena around every person. To this end, Setidisho (2001) submits that no other subject forms a strong binding force among various branches of science as mathematics, and without it, knowledge of the sciences often remains superficial.

Ogunbanjo (1998) opines that all over the world, sciences has been accepted as a vehicle of technology, social and economic development. These and many more reasons are why the Nigerian government believes that the subject should be taken seriously in our school system. Shapiro (2000) defines Accounting as the study of qualitative relations; put simply, it is the science of structure, order, numbers, space and relationships about counting, measuring and describing of shapes and objects. It qualifies in its own right as a science but it is often regarded as a language of and a link between all the sciences. Soyemi (1999) Accounting like Mathematics is a body of knowledge that opens up the mind to logical reasoning, analytical thinking and the ability for creative thinking, deep focusing and clarity of thought and precision. It is the hub on which all scientific and technological studies find their bearings. In pure sciences it is the basis and language of study, in applied sciences and technology it is an indispensable tool of analysis, with the social sciences it is a scaffold and for the Arts the light that gives consistently and completeness to its study. Osafehinti (1990) observes that the learning of mathematics in schools represent first, a basic preparation for adult life and secondly a gateway to a vast array of career choices. And from the societal perspective, competence in accounting is essential for the preparation of an informed citizenry and for continuous production of highly skilled personnel required for industry, technology and science. The progress of any nation depends upon her scientific and technological advancement which can only be built on a sound mathematical and accounting education capable of making the citizens effectively functional in the natural and applied sciences. The study of Accounting therefore will go a long way to “equip students to live effectively in our modern age of science and technology” (NPE 2004).

Fakuade (1977) sums up this assertion; for the purposes of economic survival, the ordinary citizen needs to be able to compare and estimate values of articles, determine prices of foodstuffs, reckon distances and time, weigh evidence and be able to sift substances from chaffs. Thus in the complexity of the modern society everyman requires a certain amount of competence in basic accounting for purposes of handling money, prosecuting daily businesses, interpreting mathematical graphs and charts and thinking logically.

In concluding this section therefore, Accounting Education must contribute towards the acquirement of these values: knowledge and skills, intellectual habits and power, desirable attitudes and ideals that are indispensable tools for a successful and balanced human existence.

1.2 Statement of the Problem

Across the world, education is a vital process in human development and environmental management. Education is a process of refining and preserving the collective values embedded in the culture of the society (Oyekan, 2000). By education, a network of worthwhile knowledge, skills and habits is passed on from one generation to the other for effective citizenship and collective benefits of the society. Education is a cooperative teaching-learning process of preparing an individual from birth and all through his/her life for happy useful living in the society within the culture and resources (Oyekan, 2000). It then follows that education is a social service which ensures refinement of human behaviour in terms of his/her processes of reasoning, feeling and doing things in a happy expectancy. While education is a cooperative teaching learning for effective citizenship and collective benefit of society, secondary school is a link between primary and tertiary institution where adequate knowledge for effective citizenship and collective benefits of society is achieved. A teacher is the bridge that makes teaching and learning effective. The teacher is thus the builder whose performance depends on adequate qualification, experience and preparation. This adequate knowledge and experience could be attained or achieved by acquiring additional knowledge that will stimulate his/her communication in teaching for efficiency (Oyedeji, 2000). That is, the qualification and experience of a teacher enhance or determine his/her performance. It could also be noted that the level and quality of education attained by the teacher determines the characteristics exhibited vis-à-vis the performance of the students
Education is often conceived as a systematic action of imparting relevant knowledge, skills and habits to the learners in their preparation for meaningful life and contribution to better society (Oloyede, 2006). This action is however, usually delivered through skillful exposure to a number of academic disciplines. Teaching according to Oyekan (2000) is a continuous human activity by which the teacher connects the learners and the subject matter drawn from school curriculum. It is the cardinal duty of the teacher to help the students to learn, understand and achieve beyond their current educational status and to effectively discharge the required responsibility. It is therefore imperative for the teacher to also develop beyond their current educational status for job efficiency and proficiency. It should be appreciated that teachers are the light of the world that brightens and nurtures the vibrant lives of individuals with useful knowledge, practical skill, and proper value orientation. In a modern society, educational institutions exercise considerable influence on the socialization of the child, a process in which the teacher plays crucial part (Agbatogun, 2010). Teachers’ educational development is therefore essential in playing the crucial part.

Studies have revealed that poor quality of teachers is a strong factor responsible for the dwindling standard of education in Nigeria. Research also indicates that the achievement gap widens each year between students with most effective teachers and those with least effective teachers. This implies that the most significant gains in student achievement will likely be realized when students receive instruction from well qualified and experienced teachers over consecutive years. Although teachers’ academic degrees and their average years of experience have been traditional indicators of the qualification of the teacher work force, research has not found the highest degree attained by teachers to be a good predictor of gains in students’ academic achievement (Hanushek, 1997).
Number of years of teaching experience has also proven to be problematic in predicting such gains. Generally beginning teachers (three or less years of teaching experience) are not as effective as teachers with more years of teaching experience, with brand-new teachers typically being the least effective teachers (Rivkin and Kain, 2003). Research has consistently found out that brand-new teachers make important gains in teaching quality in the first year and smaller gains over the next few career years. However, there is no consistent linear relationship between years of experience and students achievement after the initial three years of teaching, making it difficult to say whether there are any discernible difference among more veteran teachers for example between teachers with 7-10 years of experience (Rivkin and Kain, 2003).

Researchers agree that teaching experience is positively correlated with higher students’ achievement even though finding about its meaning varies. For instance, some studies found that years of teaching experience are a consistent predictors of higher test scores, other documents revealed a negative effect, when a high proportion of non-experienced teachers are present in a school in terms of higher dropout rates and lower students achievement score (Agbatogun, 2010). Some research studies suggest that effect of teacher experience is small relative to the effect of other desirable teachers’ characteristics such as teachers’ content knowledge, and overall academic ability (Agbatogun, 2010).

In view of the foregoing, this study therefore was set out to investigate the factors responsible for students’ mass failure and poor performance level in Accounting in Nsukka LGA of Enugu State.

1.3 Objectives of the Study

The aim of this study is to examine the factors associated with mass failure of student in accounting in secondary schools in Nsukka Local Government Area, Enugu State.

Specifically, the objectives of the study include 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. Determine peer groups and parental influences and their effects on the learning of financial accounting in secondary schools.
4. Evaluate the impact of available infrastructural facilities as they affect the learning of financial accounting in the secondary schools

1.4 Research Question

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 in Nsukka Local Government Area, Enugu State?
3. To what extent does peer groups and parental influence affect the learning of financial accounting in secondary schools in Nsukka Local Government Area, Enugu State?
4. To what extent do available infrastructural facilities affect the learning of financial accounting in secondary schools in Nsukka Local Government Area, Enugu State?

1.5 Research Hypothesis

1. HO1 There is no significant relationship between teacher’s attitude and student’s performance in financial accounting
2. HO2 There is no significant relationship between teaching methods and learning of financial accounting in secondary schools in Nsukka Local Government Area, Enugu State
3. HO3 There is no significant relationship between peer groups and parental influence and learning of financial accounting in secondary schools in Nsukka Local Government Area, Enugu State
4. HO4 There is no significant relationship between available infrastructural facilities and learning of financial accounting in secondary schools in Nsukka Local Government Area, Enugu State

1.6 Significance of the Study

This study will be of great significance to the students, teachers, parents, educational planners, language planners as well as the government. It will instil in the learners/students the quest and zeal to study and master Accounting.

To the teachers, it will enable them to be committed by making adequate preparations of their lesson note and lesson plan. On the part of the parents, the feedback they get through their children’s results will motivate them to encourage their children in the requisition of the subject. To the educational planners, they would be most privileged because the study will take the form of evaluation on what they have earlier planned, thereby putting into consideration the implementation of this policy. The curriculum planners will discover from this study problems faced by their schools within this language community and design appropriate instructional materials for effective teaching and learning of the Accounting.

Finally, this work will be useful tool to the government. It will enable them to make available trained personnel both for Financial Accounting and material resources for the efficient implementation of policy.

In summary, this study will be an invaluable asset to parents in shaping the Accounting performance of their children because children are affected by the quantitative and qualitative limitations of parental language model.

1.7 Scope of Study

This study is specifically concerned with the factors associated with mass failure of students in Accounting in secondary schools in Nsukka Local Government Area of Enugu State. The major variables include teacher’s attitude, teaching methods, peer groups and parental influence, and available infrastructural facilities. These serve as the factors investigated to ascertain how they contribute to mass failure in Accounting in the study area.

1.8 Limitation of the Study

This study is restricted to the secondary schools in Nsukka Local Government Area of Enugu State. The research work was constrained by inadequate time, finance and lack of cooperation from few persons questioned. The time allotted to this study was relatively limited. However, the researcher was able to visit all the places he intends to visit for collection of data.

In addition to having limited time, there was financial handicap as regards transportation to and from the town the researcher needs to gather information necessary for the completion of this work.

1.9 Definition of Terms

Some terms used in this study have been defined in their operation terms to suit the purpose of this study:

Accounting:

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 owners’ equity.

Parental Influence:

Is the effect of parents have 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.

Teaching Aids / Learning Activities:

These are materials which enhance teaching and learning, assist or promote the process of teaching and learning; such as textbooks, audio-visual equipment, chalk, chalkboard, biro, flashcards and charts.

Home Background:

There are factors influencing a child from his or her family environment.

Performance:

Accomplishing or achievement of specific goals, objectives or set mark in any academic endeavour. It is one of the most common criteria of evaluating effectiveness of schools.

Factor:

In this study, a factor is taken to mean any element, force, condition or circumstances that has a causal influence or can contribute to the students’ performance in Accounting.

1.10 Organisation of the Study

This study is organized into five chapters. Chapter one included the background of the study, research problem, research objectives and questions as well as limitation of the study. Chapter two contains the literature review. Chapter three includes the methodology and study area. Chapter Four contains the results and discussion of key findings of the study. Chapter Five finally looks at the summary, conclusions, and recommendations based on the findings.

Chapter Five

5.0 Summary, Conclusion and Recommendation

5.1 Summary

The research work was on the factors associated with mass failure of student in accounting in secondary schools in Nsukka Local Government Area, Enugu State. Survey research design was used. The population of the study was ninety (90) comprising of ten (10) teachers and eighty (80) students drawn from five selected secondary schools in Nsukka Local Government Area, Enugu State.

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 causes of students’ failure in financial accounting at SSCE level in Secondary Schools in Nsukka Local Government Area, Enugu State. 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, the objectives 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 is found in this last chapter which is chapter five of this study.

5.2 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.

Furthermore, peer group and parental influence affects students’ performance in financial accounting. Therefore, negative parental and peer group perception can lead to poor performance of students in financial accounting.

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 program me to be job seekers instead of job creators.

5.3 Recommendation

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

1. Teachers should be more friendly 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.

With regard to the findings of research question three, the researcher recommended that:

1. Parents should always encourage their children by way of checking their work at home, not giving them too much of domestic assignments to allow them study even at home and more so, by paying their school fees and registration regularly and early. This will help them not to be driven away during lessons.
2. Students should always inquire from their colleagues what they were taught while away and also form study groups so that they can put each other properly in difficult areas.
3. Parents and teachers should adopt control measures to prevent influence of peer groups.
4. Students should try as much as possible to avoid keeping bad company to be able to face their academics properly.
5. Parents should assist the school authority in creating an awareness and development of accounting knowledge to the students and also help in the administration of discipline on the students.

To solve the problem of infrastructural facilities, the researcher recommended that:

1. Instructional materials such as chalkboard, rulers, accounting ledger book, and calculator should be provided.
2. Equipment like adding machines and computers should also be made available. These items are necessarily needed in order to facilitate the teaching learning process in financial accounting.
3. The use of archaic i.e outdated financial accounting textbooks should be discouraged and replaced with current ones that have simple illustration for both teachers and students uses
4. Libraries should be sited in a conducive environment. The library is very important in any academic environment, due to the role it plays in the provision of information, therefore, it should be provided with adequate facilities such as current textbooks, journals, periodicals relevant to the study of financial accounting.

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