The Strategies To Enhance Teaching And Learning Of Accounting In Secondary School

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The Strategies To Enhance Teaching And Learning Of Accounting In Secondary School


Abstract


This research work is undertaken with a view of investigating the strategies for improving student’s academic performance in accounting in some secondary schools in Edo state. To enhance effectiveness of this work, literature on the cause of poor performance by various scholars, journals, articles and view of other writers were reviewed duly considered and used, questionnaires were also administered to students and staff in some selected secondary schools in Edo state and the results used to draw conclusion. The findings revealed the following as contributory factors to the poor performance of student’s accounting in Edo state.

  1. Lack of qualified teachers to teach the subject (Accounting).
  2. Teachers/students are not motivated to teach or learn the accounting.
  3. Lack of appropriate equipment and other industrial materials.

Other findings include the attitudes of parent and the good government towards the subject. Recommendations were made towards ensuring better students’ performance in accounting.


Chapter One


Introduction

1.1 Background to the Study

The new National Policy on Education (1981) is designed to be functional, practical and qualitative. This is expected to reduce the mere paper work system associated with the former system of education and which led to the mass unemployment. This new policy on education emphasizes vocational and was formulated by any Nigerians to direct the nation towards technological and economic development and cultural renewal. The subject areas recommended for study and compulsory for every child in the post primary school system include science, vocational and social studies. Under the vocational area is accounting subject. Accounting is an indispensable field of study in education. It is a subject that is very essential for business. It helps both profit and non-profit making organizations. This is because it helps these organizations to make policies which helps for expansion. It also access the efficiency of management to make decisions relating to further investment. It aids proprietors access the efficiency of management and provide information which assists parties outside organization to make objective judgment about the organization. In the secondary schools, the objective of teaching this important subject is to provide students with the basic method of processing data to develop manipulative skills and provide knowledge for career advancement in accounting to develop an economic understanding of business vocabulary to help students develop and understanding of basic accounting concept and principles, in summary to be self reliant. Unfortunately students nowadays perform poorly in this important subject, the poor performance of students in the subject has become a matter of concern to many people especially to business education that a question arises, “what are the causes of student’s poor performance in this subject? Is it due to the ineffectiveness of the accounting teachers who teach the subject, students’ lack of interest, or inadequate teaching aids? How then can the poor performance be improved? To find solutions to the above questions is the objective of this research.


1.2 Statement of Problem

Accounting like every other business subject as an inestimable value which it had played and is still playing definite and important roles in the world of business. Due to the vital role, the knowledge and understanding of accounting is playing in the society, there is the need to improve on its standard. The students offering this subject tend to encounter some problems which leads to their poor performances and such problems among others are

  1. Lack of qualified teachers.
  2. Lack of motivation.
  3. Lack of teaching aids and instructional materials.

1.3 Research Questions

To effectively carryout this study, the following questions were formulated

  1. Are there qualified teachers in the school?
  2. Are the teachers or students being motivated?
  3. Does the school have teaching aids or instructional materials?
  4. Do teachers conduct continuous assessment regularly?

1.4 Purpose of Study

Since accounting is a venture which helps in the socio-economic development of the masses, it becomes pertinent for all hands to be on deck, if improvement is to be made generally, accounting like every other field or discipline is associated with some problems. It is on this ground therefore, that this study is designed to map out strategies for improving students poor academic performances in accounting in some selected secondary schools in Edo state.


1.5 Significance of Study

The significance of the research will highlight the problems of students poor academic performance in accounting in secondary schools, particularly those in Edo state. It will also suggest ways for improvement and correction. In addition, it tries to find out ways of encouraging the present and future students of Edo state so that, they can have meaningful and personal relationship between their teachers and themselves. The findings of the study will be of immense assistance to accounting administration, especially the school principal, if the findings are thoroughly implemented. It will enhance students’ performance in accounting especially in Edo state.


1.6 Definition of Terms

For the purpose of this study the following terms are defined.

1. Strategies:

Plans or measures that can be used to solve problems.

2. Teaching:

It is the act of business or instruction or instructions or imparting knowledge, skills etc. to students.

3. Teaching Aids:

These are materials which may be in form of charts, a life specimen like money, cheque leaf and so on used in teaching to facilitate the learning and understanding of the lesson.

4. Learning:

it is the process of adjustment through constant practice or it is the modification of behaviour through experience.

5. Competent Teacher:

These are qualified teachers who possess a minimum of Nigeria Certificate in Education in Accounting (N.C.E).

6. Appropriate:

It means the sustainability of a thing used for another.

7. Self Reliant:

Being self employed for survival.

8. Disseminating:

It is the under spread of ideas, beliefs etc.


Chapter Five


Summary, Conclusion and Recommendation

5.1 Conclusion

This study was conducted to investigate strategies for improving the teaching of financial accounting in secondary schools in Edo State, Nigeria. This was necessitated to reverse the present high rate of business failure of students of Financial accounting in secondary schools in the state. It was found out that recruitment of quality Financial accounting teachers, motivating Financial accounting teachers, improving the use of instructional materials and facilities for teaching Financial accounting and improving the capacity of financial accounting teachers for effective teaching in secondary schools are useful strategies that could be adopted for improving the teaching of Financial accounting in Edo State. Therefore, it can be concluded that the findings of this study when appropriately utilized is capable of solving the present low interest and academic performance of students in Financial accounting during their terminal and final examination in the study area.


5.2 Recommendations

Based on the findings and conclusions drawn from the study, the following recommendations were made that:

  1. Only competent and trained teachers of Financial accounting should be allowed to teach students. This is because, by their training and orientation, they are in better positions of stimulating students in developing more career interest and achievement in Financial accounting.
  2. Teachers of Financial accounting to be trained in the use of modern and interactive instructional strategies for improved teaching and learning.
  3. There should be provision of motivational incentives to Teachers of Financial accounting in order to stimulate their interest for quality teaching of the students.
  4. The identified strategies should help packaged by government and use as orientation materials for training and retraining of the teachers before the start work.
  5. There should be periodic organisation of workshops, seminars and conferences for general skill update of the teachers of Financial accounting for relevance and quality service delivery.

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