Difficulties Encountered By Teachers In Teaching Financial Accounting In Secondary Schools In Oshimili South Local Government Area Of Delta State

Abstract

This study was carried out to investigate the difficulties encountered by teachers in teaching financial accounting in secondary schools in Oshimili South Local Government Area of Delta State. The study adopted a descriptive survey design. The population of the study comprised of all the 31 financial accounting teachers in senior secondary schools in Oshimili South Local Government Area of Delta State. However, there was no sampling because the population was manageable. Four research questions were formulated to guide the study and validated by two expert (one from accounting education and one teachers from secondary school). 31 questionnaires with 20 items each were administered to the entire teachers and 30 questionnaires were retrieved. Data were collected and analyzed using mean statistics. The analysis shows among others that most students do not see instructional materials used in teaching if the class is overpopulated, teachers find it difficult to teach some topics when the class is overpopulated and teachers find it difficult to achieve class control when the class is overpopulated. On the basis of the findings, the researcher recommended among others that more classrooms be built in secondary schools to avoid the problem over overpopulation and enhance the teaching of financial accounting, teachers should endeavor to use instructional materials for effective teaching and learning of financial accounting.

CHAPTER ONE

INTRODUCTION

Background to the Study

The goal of secondary education in Nigeria is to prepare the individual for useful living within the society and for higher education. According to the Federal Republic of Nigeria (2010), secondary education is the education children receive after primary school and before the tertiary stage. The secondary education is of two levels, the junior secondary level and the senior secondary level. The policy document states that the Senior Secondary School (SSS) shall be both vocational and academic in nature, and shall aim at preparing students for useful living within the society; providing high quality education students; equipping students to live effectively in this modern age of science and technology; raising a generation of people who can think for themselves; respect the view and feelings of others and dignity of labour and inspiring students with a desire for achievement and self-improvement both at school and in later life (FRN, 2010).

Financial accounting has been and will always be a very important subject in our secondary schools this is because of its role in equipping individuals with knowledge and skills, making them become employers of labour thereby reducing the rate of unemployment in the country. Any organization, no matter how small, be it a profit-making organization, a charitable organization or even a home deals with money, finds financial accounting most useful. Financial accounting is part of the Business Studies Curriculum in the group of Vocational Subjects. According to Peter (2010), financial accounting is the most popular subject that students offer among the vocational elective subjects.

Generally, financial accounting aims at providing specialized instruction to prepare

students for career in financial accounting field; fundamental instruction to help students assume their economic roles as consumers, workers and citizens, background instruction to assist students in preparing for other professional careers requiring advanced studies in financial accounting; and financial accounting skills for personal use in future. These objectives, according to Yusuf (2016), are geared towards making the students to appreciate the rules and functions of accounting, lay a sound foundation for further study in accounting at higher level and also assess candidates’ knowledge of basic accounting principles and their application to modern business activities.

Financial accounting is the process of recording, classifying, selecting, measuring, interpreting, summarizing and reporting financial data of an organization to the users for objective assessment and decision making (Asaolu, 2013). Accounting data are processed into accounting information through the use of accounting principles and conventions.

The accounting principles are known as “generally accepted accounting principles”. They are the fundamentals which guide accountants in recording, appreciating and assessing accounting information as well as the preparation and interpretation of financial statements. The accounting information system is proven, time honored, and its format is universally understood. Books of accounts prepared by accountants in one part of the world are easily understood by their counterparts in other parts of the world because, the information system is based on principles that are widely accepted and globally used.

Financial accounting teachers employ various instructional methods in the classroom to ensure effective teaching and learning.

Teaching is regarded as one of the oldest human activities or occupation. Some see it as an activity, a profession or occupation.

Teaching is the process of developing the cognitive, affective and psychomotor domains of or power of the learner through giving the learner knowledge of facts about subject matter, reinforcing or developing in the learner certain physical or manipulative skills (Akende, 2010).

According to Nkeje (2010), teaching is the process of guidance by which the learner is made to group ideas, facts and develop skills. It is the process of transmitting knowledge and skills to the learner.

Teaching can also be seen as a profession or an occupation. As a profession means one is trained to carry it out. As an occupation means something one does to earn a living. Not all those involved in teaching are professional, some do it to earn a living or as a stepping stone to a higher paid job.

Teaching involves series of planned activities which take place over time. The activities may be planned from simple to complex or in progressive manner for better understanding by the learner. In teaching and learning of financial accounting, many challenges are encountered by the teachers such as

Inadequate funding

Inadequate instructional materials

Poor School/classroom environment and

students’ attitude towards the subject.

Financial accounting is one of the various subjects in secondary schools suffer from poor funding. This is because it requires a lot of practical activities. There is therefore urgent need to ascertain the problems encountered by teachers in the teaching of financial accounting especially at the senior secondary school level.

Statement of the Problem            

Financial accounting plays a vital role in equipping students with business ideas in other to become entrepreneurs and employers of labour rather than job seekers. Despite the importance attached to financial accounting, the teaching of the subject has not been easy which many attribute it to different factors such as students’ attitude, lack of instructional materials, school environment and others. The truth is that when there is a problem or challenge as regard teaching, it affects learning and when learning is affected, it in turn affects educational system as a whole.

When the teaching is in one way or the other affected, the learning is also affected and when the two are affected, the aim of education is defeated. Over the years, there has been complains from the teachers on the difficulties they encounter in teaching financial accounting in secondary schools.

It is against the above that this study is carried out, to ascertain the difficulties encountered by teachers in teaching financial accounting in secondary schools in Oshimili South Local Government Area of Delta State.

Purpose of the Study

The main purpose of this study is to examine the difficulties encountered by teachers in teaching financial accounting in Secondary Schools in Oshimili South Local Government Area of Delta State. Specifically, the study is aimed at finding out:

1. The challenges faced by teachers when teaching financial accounting in overpopulated classrooms in secondary schools in Oshimili South.
2. The difficulties encountered by the teachers in getting instructional materials for teaching financial accounting in secondary schools in Oshimili South.
3. The difficulties encountered by financial accounting teachers when using conventional method in teaching financial accounting in secondary schools in Oshimili South.
4. How students’ attitude make the teaching of financial accounting difficult for teachers in secondary schools in Oshimili South.

Research Questions

The following questions were formulated to guide the study:

1. What are the challenges faced by teachers when teaching financial accounting in an overpopulated classroom in secondary schools in Oshimili South?
2. What are the difficulties encountered by the teachers in getting instructional materials for teaching financial accounting in secondary schools in Oshimili South?
3. What are the difficulties encountered by financial accounting teachers when using conventional method in teaching financial accounting in secondary schools in Oshimili South?
4. How does students’ attitude make the teaching of financial accounting difficult for teachers in secondary schools in Oshimili South?

Significance of the study

This study would be useful to teachers, students, government, other researchers, the field of financial accounting and educational system as a whole.

The study would help the teachers to understand how lack of instructional materials, students’ attitude, method of teaching, and class size affect the teaching of financial accounting in secondary schools in Oshimili South Local government area and apply the recommendations where necessary to make the teaching of financial accounting easier and interesting.

The findings of the study would also help the students to understand how their attitude affect the teaching of financial accounting and develop positive attitude towards the subject for better teaching and learning.

The findings and recommendations made by the researcher would go a long way in helping the government to find solutions to the problems of inadequate teaching materials in our schools to improve the quality of education in Oshimili South.

This study would serve as a reference to others researchers because it will help them in future research.

Finally, this study would contribute to the body of knowledge by adding to the existing literature in the field of financial accounting and educational system as a whole.

 Scope of the Study

This study focuses on the difficulties encountered by teachers in teaching of financial accounting in senior secondary schools in Oshimili South Local Government Area of Delta State. The study covers the following challenges: overpopulated classroom, instructional materials, use of conventional methods of teaching and students attitude towards financial accounting. Financial Accounting Teachers in Oshimili South Only were used for the study.

Pages:  55

Category: Project

Format:  Word & PDF               

Chapters: 1-5                                          

Source: Imsuinfo

Material contains Table of Content, Abstract and References.