1.0 Introduction
1.1 Background of the Study
Accounting is generally referred to as the language of business. It is an aid to trade and one of the bases on which the whole structure of the company rests. Accounting is a process of identifying, recording and interpreting economic events (Arukwe, 2013). “It is the determination, analysis, interpretation and communication of economic data” (American Institute of Certified Public Accountants, 1940) Accounting is an essential tool for private enterprise in any of the specialized skills. Thus, it is an element of business education and business education itself is a component of vocational education (VE) Osuala (2011) described vocational education as including areas such as: Agriculture, business, health, industrial and technical professions.
Accounting education has been the subject of much debate in previous years, but there has been an accelerated trend in recent years that could be attributed to many reasons. One of the most important reasons is that accounting evolves in line with the ever-changing business environment (Agbenta, 2008). Accounting system innovations, significant technological advances in information and communication, computerization and the shift to the service economy need a lot of information that should be met by the accounting system (Arukwe, 2013). Accounting teachers must respond to these changes and this is possible only through an alternative educational system and research in the fields of accounting instruction and book and training corrections (Akujo, 2009).
A successful career in vocational education can only be guaranteed by correct and accurate recording of financial records. Anything that affects the effective development of vocational education affects the economic development of such a nation. Vocational education prepares people for occupations requiring manipulation skills (Osuala, 2011). Indeed, it is designed to develop the skills, knowledge, abilities, attitudes and work habits necessary for self-sufficiency (Azikiwe, 2005). It is essentially focused on occupation because it is primarily intended to provide skills and labor for trade and industry in any nation. Therefore, Arukwe (2007) noted that solutions to current Nigerian economic problems could not rule out the intensification of vocational education for citizens. According to Olaferu-Olagbegi (2012), the fight against unemployment in Nigeria through the creation of self-employment emphasizes the creation of small enterprises in rural areas by skilled personnel who are products of vocational education. Having the necessary expertise in keeping financial records is a priority and the accounting process is a solution. On the part of the students, the results of Ajogbeje (2007) on mathematics can logically be applied. He highlighted sexual stereotypes, the transfer of bad attitude between peers and older students, lack of self-esteem towards the subject, the influence of the environment on the student.
The problems of accounting in secondary schools are twofold: teaching on the one hand and learning on the other hand. Student performance in the SSC exam was not encouraging. Students are generally deficient in numerical subjects such as accounting and mathematics. The Fakuade (2010) report indicates that students had simple knowledge, skills, attitudes and work habits to achieve self-reliance (Azikiwe, 2007). It is essentially focused on occupation because it is primarily intended to provide skills and labor for trade and industry in any nation. Hence Arukwe (2005) noted that solutions to current Nigerian economic problems could not exclude the intensification of vocational education for citizens. According to Olateru-Olagbegi (2012), the fight against unemployment in Nigeria through the creation of self-employment emphasizes the creation of small enterprises in rural areas by skilled personnel who are products of vocational education. The possession of the necessary skill in keeping financial records is a priority and the accounting process is a solution.
1.2 Statement of problem
The apprehension for accounting as an imperative aid to vocational education has led to studies identifying the problems of teaching and learning of the subject. Much of the focus is on the student, teacher and government and the effect on student performance in the subject. It is clear that the performance of students in this subject at the SSC exam is not encouraging (Oloidi 2010). The continuing poor performance of accounting students in secondary and post-secondary schools is a serious concern and an unpleasant signal to the development of accounting (Akujo, 2009).
There is no doubt that the poor performance of accounting can be attributed, in part, to the poor teaching methods of the subject. As Agbenta (2008) stressed on the need for practical teaching in the physical sciences, it can also be argued that teaching accounting in secondary education without the use of accounting laboratory for the practical lesson, Inhibits the study of the subject. Teachers should improve their teaching methods and processes. It is of the utmost necessity that accounting teachers should note that the durable solutions to these problems are teachers. It would therefore be very necessary for accounting teachers, high school administrators and the government to take a critical look at ways to improve the status of accounting as a subject in high school.
1.3 Objective of the study
The main objective of this study was to determine the teacher and students perceptions of problem of effective teaching and learning of accounting in senior secondary school.
The objectives of the study among others were to:
- Identify the problems facing the teaching and learning of Accounting in secondary schools.
- Ascertain whether the same problems are facing both public and private schools.
- Determine whether the identified problems are a function of the types of the schools (girls only, boys only, or mixed)
- Ascertain whether some problems are functions of location of the schools based on local government areas.
1.4 Research questions
- What are the problems facing the teaching and learning of Accounting in secondary schools?
- Does both public and private schools faces the same problems
- Does the identified problems are a function of the types of the schools (girls only, boys only, or mixed)
- Are some of these problems functions of location of the schools based on local government areas.
1.5 Research hypotheses
The following Ho were formulated by the researchers and tested at 0.05 level of significance.
- There is no significant difference in the perception/rating of the respondents on the problems of teaching and learning accounting in public and private schools.
- There is no significant difference in the perception/rating of the respondents on the problems of teaching and learning accounting in boys only, girls only and mixed schools.
- There is no significant difference in the perception/rating of the respondents on the problems of teaching and learning accounting among the schools in one local government and the other.
1.6 Significance of the study
These include the Department of Education and perhaps the government of the state. It will act as a mechanism that will allow employers of teachers to the device, a more effective interviewstrategy during job drills to ensure that teachers are not characters are deployed to school. It will also enable them to review their method of dealing with the case of ignorant teachers, especially when it comes to payment of salaries and the rapid promotion allowance for teachers and to find ways to provide teachers with the necessary incentives which will motivate them in their work of nation building.
This study will also benefit school administrators, school principals in how to create an environment conducive to the organization, the effective and effective leadership style that will give rise to the best productivity. Finally, the study will contribute to knowledge in how to allow people to know the impact of teachers personality on teaching and learning of accounting.
1.7 Scope and Delimitation
This study centres on the teacher and students perceptions of problem of effective teaching and learning of accounting in senior secondary school. It is aimed at secondary schools, but because of time, money and other factors, it will be limited to only selected schools secondary in the study area.
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