Background of the Study
Accounting is a generic term covering both the bookkeeping and accounts aspect of an economic entity, According to American Institute of Certified Public Accountants (AICPA) accounting is the art of recording, classifying, and summarizing in terms of money, transactions and events which are in part at least, of financial character, and interpreting the result thereof (Agbo, 2007). Similarly Asaolu in Okoli (2013) saw accounting as the process of recording, classifying, measuring, interpreting, summarizing and reporting financial data of an organization to the users for objective assessment and decision making: Accounting provides quantitative financial information about economic entities for internal and external users to use in making decisions such as whether to invest further or not.
It is an information and measurement system that identifies, records and communicates relevant, reliable and comparable financial data about an organization’s business activities (Wild, 2003) It helps us make better decision, including assessing opportunities, products, investments and social and community responsibilities, Accounting activities according to Needles et al embraces all the line functions performed in accounting process and which include general financial accounting, accounting systems and design, cost accounting, budgeting, taxation, auditing and data processing.
Accounting can be classified in terms of career opportunities and sub areas of study. Accounting as an area of study can be classified into financial accounting, cost and management accounting, auditing and taxation (Agbo, 2007). Financial accounting is that aspect of accounting concerned with recording of business transactions and the preparation of financial statements and reports to be used internally by management for planning, controlling and decision making, and externally by investors, creditors as well as government agencies for investment decisions cum tax returns, computation and assessment. This was corroborated in National Policy on Education (2004). In fact, according to Ukeje the teacher is the hub of any educational system and no educational system rises above the quality of its teachers. It is upon their number, their education, training, quality and devotion to duty, their effectiveness and efficiency, their competence, their productivity and their capability that the entire educational system and enterprise depends (Chukwuma, 2012). Akinpelu in Aguokogbuo (1990) defined teaching as the deliberate effort by a mature or experienced person to impart information, knowledge, and skills and so on to an immature or inexperienced person. Teaching is the science and art of assisting a person to learn (Ogwo, and Oranu 2006). To ensure effective teaching and learning and ultimately improve performance by the leaner, the teacher has to organize the teaching process systematically from the known to unknown, and from simple to complex (Aguokogbuo, 1990) Specific or performance objective is a statement which describes what the learner should be able to accomplish at the end of a given learning undertaking (Mkpa, 1989, Osuala, 2004 and Obi, 2005). The extent to which the student will attain the set objectives is dependent largely on the effectiveness and efficiency of the teaching carried out by the teacher.
According to Advanced Learners Dictionary 2008 to improve is to make better or to rise in value. Improving student’s performance is therefore the different measures, techniques or tactics which can be adopted by the teacher and the students to enhance students’ performance. One of the ways to improve performance is to provide assistance and encouragement to students (Ekere, 2000) Similarly, Ogwo and Oranu, 2006 stated that to improve students’ performance the teaching and practice of skills in a typical vocational education class should follow a gradual process. This implies that the exercises should be graded and administered gradually to students. Obi (2005) emphasizing the need for guided practice sessions stated that drill and practice are indispensable to a business teacher whose duties include aiding the learner to achieve a level of proficiency in the study of some business subjects like keyboarding, shorthand, accounting, filing and indexing. Under drill and practice, the teacher demonstrates and guides the student to practice under his close supervision. As the student master the skill, he is allowed to practice on his own while the teacher goes to watch what he is doing from time to time. Every student has the potential to learn and become a responsible citizen if given a conducive environment. Therefore, it is worth mentioning that intervening at the earliest stages, can lead to students’ success. Intervention can be defined as the systematic and explicit instruction provided to accelerate growth in an area of identified need (Kaggwa, 2003). Interventions can be provided by both special and general teachers and they are designed to improve performance relative to a specific, measurable goal. Interventions are generally based on valid information about current performance, whereby realistic implementation and ongoing student progress monitoring are essential. Therefore, for any intervention to be effective, the programmes designed should be based on clearly defined objectives, and the program should be monitored and evaluated (Kaggwa, 2003).