ATTITUDE OF STUDENTS TOWARD THE TEACHING AND LEARNING OF FINANCIAL ACCOUNTING
TABLES OF CONTENTS
Table of Contents
CHAPTER ONE – INTRODUCTION
Background to the study
Statement of the problem
Purpose of the study
Significance of the study
Scope of the study
Definition of terms
CHAPTER TWO – REVIEW OF RELATED LITERATURE
Students Attitude towards the Teaching and learning of Accounting
Teaching and Learning Strategies
Teaching and Learning Facilities
Factor responsible for student attitude toward the teaching and learning accounting
Gender responsible for students’ attitude towards the teaching and learning accounting
Influence of parents occupation on student attitude to the teaching and learning accounting
Qualities of good principles of Accounting students
Method of teaching principles of Accounting
Problems associated with teaching of principles of Accounting
CHAPTER THREE – METHODOLOGY
Area of the study
Sample and sampling procedure
Validity of the Instrument
Reliability of the Instrument
Method of data collection
Method of Data Analysis
CHAPTER FOUR – RESULTS
CHAPTER FIVE – DISCUSSION OF RESULTS, CONCLUSION, RECOMMENDATION AND SUMMARY
Discussion of Results
Suggestion for further Study
Summary of the study
Background of the Study
Learning of Accounting occupy a unique position in the present 6-3-3-4 system of Education in Nigeria. The importance of learning of Accounting in an organization cannot be over looked throughout the age of mankind. The teaching and learning in accounting should be a replica of what is happening in the present business world. Therefore, a course of this nature is one that stimulates the curiosity and imagination of student (such as becoming an accountant in the labour market), thereby encouraging him/her to pursue his own ideas. The curriculum and the classroom practice therefore are expected to provide students with the ability to explore different ideas in such a way that young school leavers can become self-reliant and as well should be able to engage themselves in functional trade/entrepreneurship skills needed for poverty eradication, job creation and wealth generation. With this, the students will be useful to themselves and the society at large. It is generally accepted that we all live in a world of business. The survival of a nation depends so much on business and technology. According to Dibbari and Ibeh (2012), business education should be able to provide the students the following things:
- To prepare competent and qualified graduates in business subjects.
- To prepare students in business education with necessary competencies for the world of work and as wise suppliers and economic consumers.
- To produce graduates to revolutionize vocational and technical development.
Accounting is the process of recording business transaction in a systematic form so that the financial position of the business can be communicated to the users of such accounting information. Igboke (2003) sees accounting as that which equips individual with knowledge of recording, analyzing, classifying and interpreting financial information as well as the pedagogy required in teaching the skills. Accounting is important to the economic and business financial world.
Similarly, Igboke (2005) noted that business education at all levels of education enables the recipients to:
- Develop basic skills for personal use in future
- Relate the knowledge and skills acquired to national development.
- Acquire skills and knowledge of business.
- Develop basic skills for office occupation
- Prepare students for further training in business studies
- Provide orientation and basic skills with which to start a life of work for those who may not undergo further training.
Researchers have shown that there are a lot of factors that could influence the academic performance of students in accounting. Such as negative attitude of the students towards accounting, home-related and school-related factors etc. Sriffth, (1999) noted that family background is an important determinant of accounting education students’ performance in accounting at all levels, where school characteristics have minimal effects.
Learning of Accounting according to Udoh (2003) in Adetayo, (2010) as is required to attain the goal of integrating an individual into a sound and effective citizenship and also to achieve other stated objectives for moulding of the individual for the society. Learning of Accounting as defined by Osuala (1987) in Adetayo (2010) as is a specialized area of instruction that deals directly with business skills and techniques, business knowledge and facts, business understanding, economic understanding, business attitudes and appreciation necessary to understand and adjust to the economic and social institution called “Business”. Accounting is also a means of social communication in which changes and improvements are continually being made in order to communicate business information more efficiently.
In line with this definition, Udoh (1999), Akwaoko (1998) and Ajayi (1999) in Adetayo (2010) outline the objectives of principles of Accounting as:
- Equipping individual trainees with technical and vocational skills needed for commercial and economic development.
- giving an introduction to professional studies in Accounting and other business courses e.t.c
In spite of these laudable objectives, it has been observed that students’ performance at their final examination in this subject has been negatively skewed consecutively for the past few years. It is also evident from the report of the West African Examination Council (1996, 1997, 2000, and 2002) that students’ performance in Financial Accounting is low. The report postulated further that the poor performance of the students is evident from their responses to the questions that majority of the students did not prepare adequately before entering for the examination. Literature is replete with studies that have examined the causes of underachievement in school subject (Udoh, 2003; Adetayo, 2003, Ajayi, 1999 ;). Among the factors identified are poor negative attitude, and study habit e.t.c
According to Pelemo (1994) in Adetayo (2010) study habit is the degree to which a learner identifies with learning activities such as attending to class, doing homework, reading, taking tests or examinations, devoting time for private studies, associating adequately with the teacher and peer groups. Study habits could be referred to as a well planned and deliberate effort towards understanding and acquiring knowledge (Yoloye, 1999) in Adetayo (2010). From the various definitions of study habits, it follows that the way an individual study will definitely affect his performance and this will invariably, affect his interest and choice of the subject.
Attitude can be described as a state of readiness, a tendency to act or react in a certain way.In general, it refers to a learned disposition or tendency on the part of individual to respond positively or negatively to a situation or another person. Oludipe (2005) citing Comb (1991) in Adetayo (2010) stated that attitude is a regulator of all behaviours and one’s behaviour according to Combs, at any given time are not causes but consequences of what is going on within the individual that is feelings and attitudes underlie external behaviours. It follows therefore, that if an individual has a negative attitude towards a subject, the individual will have low level of confidence to study and achieve better in the subject. In order to study therefore, the individual needs to have a strong will and determination that he will succeed in it because a positive attitude towards a subject will build the required confidence for success in the individual. In view of this, efforts would be made in this project to investigate the attitude of students towards learning of Accounting in secondary schools in Ise-Orun Local Government Council of Ekiti-State.
Statement of the Problem
The attitudes of students toward every given subject such as learning of Accounting may differ from one person to another. However such attitude may be influenced by several factors such as teachers, parents, school, government and environment. In this study the problem addressed relates to what constitute the attitude of senior secondary students in Ise-Orun Local Government Secondary Schools toward learning of Accounting. Many students lack interest in offering accounting courses. In this regard, they often complained that the subject is too difficult. Even to balance the cash book, trial balance etc is a very big problem. Though, many students prefer to offer commercial subjects without accounting. Hence, accounting requires further professional examinations for one to be designated as an accountant.
Purpose of the Study
The main purpose of this study is to find out the attitude of students towards the learning of accounting in secondary schools in Ise/Orun LGA of Ekiti State.
In specific term, the study sought the find out:
- The attitudes of students towards the leaning of allowing in secondary schools.
- The underlying factors responsible for the present attitude of students toward the learning of accounting
- If the sex of students affect their attitude toward the teaching of accounting.
- If parents occupation influence the attitude of the students.
Significance of the Study
The focus of this study is centered on attitude of senior secondary school students in Ise-orun local government toward the learning of Accounting. The main objective is to determine attitude of students as it may be coloured by various factors. The study is important as it will;
- Reveal student’s attitude towards learning of Accounting in Ise/Orun Local Government Area in Ekiti State Secondary Schools.
- Reveal the various factors influencing students negatively or positively.
- It will go a long way to assist the teaching of Accounting and consequently result in the improvement of students’ performance in the subject.
- Enable the students to have a change of attitude towards learning and be more dedicated to their studies.
- Provides useful information to the parents in respect of their responsibilities in the procurement of recommended textbook and material needed to enhance and improve student’s learning.
- Severs as a point to the Government both Federal and State on the need for the recruitment of qualified competent teachers to handled learning of Accounting as well as provides necessary instructional materials.
- Lastly, it will serves as a base for further research work in Accounting Education and as well as teaching and learning of learning of Accounting in Senior Secondary School in particular.
Scope of the Study
The scope of the study is centered on the attitude of students toward the learning of Accounting in Senior Secondary school using Ise/Orun Local Government as a case study. In the process of carrying out the study, the following areas shall be considered.
- The influence of sex (Male or Female) in the formations of attitude.
- Factors responsible for the information of attitude.
- The influence of parents in the formation of attitude.
- Attitude relative to difficulty of a subject
- Attitude relative to relevance’s of a subject as regards its application.
The following research questions were raise to guide the study:
- What are the attitudes of students towards the learning of accounting?
- What are the underlying factors responsible for the present attitude of students towards the learning of accounting?
- Does sex of students affect their attitude towards learning of Accounting in Ise-orun Local Government?
- Does parents’ occupation influence the attitude of students in Ise-Orun Ekiti Local Government Secondary Schools towards learning of Accounting?
Definition of Terms
Learning: Learning is defined as “a consistent pattern of behavior and performance by which an individual approaches educational experiences, it also a ways of perceiving, conceptualizing, and problem-solving. It is a preferred way of interacting with and responding to the environment.
Accounting: Accounting is the process of creating financial statements based on the company’s financial information. Also, financial Accounting is used by internal or external business stakeholders for making business or investment decisions.
Attitude: According to Oxford Advanced Learner’s Dictionary, attitude is defined as the way one thinks and feels about something or somebody. It also as an organized predisposition to think, feel, perceive and behave toward a referent or cognitive object
This research is carried out to find out the attitude of students in Ise-Orun Local Government secondary schools towards the Learning of Accounting. A well structured questionnaire was used to gather information from the respondents and the questionnaire is subjected to four point Henry Linkert scale. The mean of any factor of 2.5 and above is said to be agreed upon as factor affecting performance of students in Learning of Accounting and therefore acceptable while the mean below 2.5 is unacceptable as factors. The outcome of the study showed that students perceived Learning of Accounting to be difficult, relevant to life situation and that sex of student’s does not affect their attitude toward Learning of Accounting. It was recommended that counselors should be employed to counsel students in order to have positive attitude toward their subject and that secondary schools’ authorities should make provision for the supply of recent textbooks and materials needed for teaching/learning of the subject, it was also recommended that teachers should employ an appropriate and suitable method of teaching to enable students to develop positive attitude towards the learning of the subject and it finally, recommended that Government should provide conducive environment for the teaching and learning of the subject.