PROBLEMS MILITATING AGAINST THE EFFECTIVE TEACHING AND LEARNING OF ACCOUNTING IN SOME SELECTED SENIOR SECONDARY SCHOOLS
Background of the study
Accounting as one of the subjects in business education, has functions of developing in individuals, skills, knowledge, attitudes and values towards solving problems and towards satisfaction of real needs in life. Accounting is a very important branch of business education in which much of our daily life is governed and attached, by the results and application of business.
Accounting is the art of identifying, recording, classifying and summarizing, in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character and interpreting the results thereof (Smith and Ashburne; 1995). This suggests the importance attached to accounting whose knowledge is required by every member of the society in view of it’s usefulness in day-to-day activities. Accounting provides useful and timely information about the financial activities of an individual, business or organization. It provides such information to interested party who uses accounting information in accessing the performance and condition of a business relevant to decision-making. Without accounting, there is no easier and concise way to understand the transactions, financial results of operation and condition of an individual, business or organization. Accounting makes it easier for interested party to understand the business operation just by looking at the accounting reports.
According to Warren Reeve (2004); accounting is an information system that provides reports to stakeholders about the economic activities and conditions of a business. Accounting is also defined as identification, measurement and communication of financial information about economic entities to interested persons (Donald Kieso, Jerry Weygandt & Terry Warfield 2006).
According to R. N Anthony (1995), Accounting is a means of collecting, summarizing, analyzing and reporting monetary terms, information’s about business. According to American Institute of Certified Public Accountants (1999); Accounting is the art of recording, classifying and summarizing in a significant manner in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof.
In support of the above, Ezeilo (2000), noted that in whatever way the term accounting is defined, its universally accepted objective is to record all the transactions in monetary units and to report them to its users in useful manner in form of financial statements. These financial statements provide accounting information which is used by various interested parties for decision making.
Michael Russell (1999), gave a simple definition of accounting as the recording of financial or money transactions. He further noted that competence in accounting provides many of the opportunity for career choice and production of highly defined personnel required by industry, technology, business education.
Since accounting was introduced into the syllabus with proper study, so many problems has risen like the use of unqualified teachers in the teaching of accounting in our different schools, who do not have knowledge about the subject accounting. The non-challant attitudes of students towards accounting and learning at large, due to the lack of use of motivational approach by the teachers. The poor environment and lack of infrastructural facilities has led to failure in the teaching and learning of accounting. The total failure in the usage of instructional material due to poor knowledge of instructional aids by teachers, all these has led to failure in effective teaching and learning of accounting. We therefore have to go into this research to find a possible solution to the many problems. Therefore, saying that the teaching and learning of accounting in senior secondary school is very essential no doubt as it is regarded as a yard stick in the development of any nation.
Statement of the problem
Brown (2013) posited that various business failures have led to increased scrutiny of deficiencies in the financial reporting process and corporate disclosure requirements of corporate organizations. This has had a negative and cumulative impact on the perceived credibility of financial reporting.
This concern is now at the forefront of public debate about the accounting profession and its effectiveness (IFAC, 2014). There has been a decline in reporting credibility across capital markets worldwide, with the attempts by professional accounting bodies and professional accounting firms to change these widely held perceptions of accounting and accountants have met with limited success (Warren & Parker, 2009). In Nigeria public perception about accounting and accountant decline.
The researcher wishes to find solution to the following problem:
- Whether students’ seriousness affect teaching and learning of accounting in Nigerian secondary schools.
- Whether the nature of lecture time-table affect the teaching and learning of accounting.
- Whether the environment affect the teaching and learning of accounting.
- Is accounting profession important in Nigeria’s development.
- Whether the problem of teaching and learning of accounting can be corrected.
Objectives of the study
One of the aims of this study is to investigate the perception of the public attitudes towards the accounting profession in societal development.
The specific objective is to:
(i) To determine to what extent Student seriousness affect teaching and learning accounting in secondary schools in Ikere local government
(ii) To determine whether the nature of lesson time table affect the teaching and learning accounting in secondary schools in Ikere local government
(iii) To determine whether the environment of learning affect the teaching and learning of accounting in secondary schools in Ikere local government
John (2010) posited that the research question is a methodological point of departure of scholarly research in both the natural and social sciences. It’s an important step to providing sound conceptual foundation for one’s research, in that, it stream lines the whole work into a set of questions:
(i) Does student seriousness affect teaching and learning accounting in secondary schools in Ikere local government?
(ii) How does the nature of lecture time table affect the teaching and learning accounting in secondary schools in Ikere local government?
(iii) How does the environment of learning, affect the teaching and learning of accounting in secondary schools in Ikere local government?
The following null hypotheses were stated for the study
- There is no significant influence of students’ seriousness on effective teaching and learning of Accounting in secondary schools
- There is no significant relationship between the lesson time table and effective teaching and learning of Accounting in secondary schools.
- There is no significant influence of environment of learning on teaching and learning of Accounting in secondary schools.
Significance of the Study
There is need to apply knowledge from accounting to many area of our life in other to benefit the society. The achievements of the objective necessitates an understanding of the basic teaching of accounting. We cannot attain national objectives in the light of poor or average performances in examinations and lack of application of accounting to life students.
Without doubt, improved teaching and learning of accounting will spur us into greater heights. This study will help to make our educational administrators to see the need to have qualified accounting teachers to handle the subject effectively for the benefit of the students and society at large.
This study will help to sensitize the educational administrators to appreciate the need to make available the necessary materials, example, chalkboard, graphs, audio-visual materials etc. that will enhance effective learning of accounting if they are not available.
This study will if need be direct the accounting teachers’ attention to the need for them to adopt more appropriate teaching method in order to bring about the above mentioned desirable experience in the learners. This study will have a great significance because it is going to provide information to accounting teachers for formation and evaluation of their plans.
It will be useful to learners for through this, they will be able to identify the factors militating against the proper teaching and learning of accounting.
This work will serve as a source of encouragement to students and teachers that will come across it. It is hoped that the findings of this study would also form the basis for further research work by future researchers on this issue.
Scope of the study
This study is focused on investigating the problems militating against effective teaching and learning of accounting in secondary Schools in Ikere Local Government Area of Ekiti State. Due to time and financial constraints, the study is limited to Ikere Local Government Area of Ekiti. This is because the researcher resides in this local government area and as such had the opportunity of having a comprehensive knowledge of the area and its environments. Besides, the study involves only the students of five (5) senior secondary schools in Ikere Local Government Area of Ekiti State.
Limitation of study
The study looked at the problems militating against effective teaching and learning of accounting in secondary Schools in Ikere Local Government Area of Ekiti State. This is due to the fact that many schools exist all over the local government which could not be reached due to financial constraints.
Definition of terms
Teaching:-This is the process of imparting knowledge. Teaching is an interactive process primarily involving classroom talk.
Learning:-This is a process whereby there is a relative permanent change in behaviour of the learner due to impartation of knowledge.
Effective:-This is the ability to be serviceable or having the power to produce a required results or outcome of an event.
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