Background to the Study
Education forms the bedrock of any nation’s development. Effective teaching must not be taken for granted if a nation will boast of being economically, technologically and educationally developed, Daniel (1998).The content and philosophy of Nigeria education must reflect the past, present and drive into the future of Nigeria society in term of the role the individual is expected to play in the present national building process (Vision 20:2020)
Education is an important aspect of economic development. When citizens of a country are educated that is a key to social, economic and political stability (Ojiambo, 2009). The Nigeria government has considerably invested in education which is evidenced by the free primary education and the free day secondary education (Ojiambo, 2009). The main purpose of education is to transmit wisdom and knowledge from one generation to another, this prepares young people to be members of the society, maintain it and develop it. Education also has positive influence on population, health nutrition and also increases value and efficiency for labour (Kising’s, 2012).The unemployment problems facing the country can best be addressed through equipping the young people with skills that can lead to self-employment, the curriculum therefore should equip the learners with skills and more so enterprenuaral skills and this therefore indicates the importance of Financial accounting in the school curriculum.
Education is the best legacy given to a child; it is the producer of human capital. It is the truth of existence and centre of life. Every human-being depends on education for truthful, peaceful and wise co-existence. It has witnessed active participation by non-governmental agencies, communities and individual as well as government parastatals in order to bring education to the country. Education is an instrument for national development, it fosters on the worth and development of individual to be self-reliant, just and building egalitarian society (Federal Republic of Nigeria [FRN] 2004).
Eya (2007) observed that the practical approach to teaching in schools is a major missing link. He also stated that the solution does not lie only with the availability of qualified teachers and modem, teaching facilities, but also the effectiveness applied in teaching.
Maduako (1996) stated that the mistake of a teacher is more devastating in effect to the future of any nation than those of doctors, engineers or lawyers. Forinstance, the mistake of a doctor may lead to the death of a patient, that of an engineer, may lead to the collapse of a bridge, and of a lawyer, someone may go to jail, but if a teacher makes a mistake in education, even generations yet unborn may suffer the consequences. Ezekwesili (2007) affirmed that the reforms in Nigeria education system were aimed at promoting functional education for life skills acquisition, effective teaching, reduction in student’s mass failure and academics performance.
Secondary school is the stage after senior secondary education. It is generally the low stage of compulsory before higher education. In some country, it is a period of compulsory and a period of non-compulsory education. Secondary school is characterized by transition from the typically compulsory education to selective education for adult and to train students for future development of education sector.
Accounting education is all embracing and all encompassing. In virtually all spheres of human endeavor, financial accounting was used as an aid in commerce business and control of financial environment. Financial accounting also proved it usefulness in areas of business finance, management, administration and industry, just mention but a few. This was when people felt incomplete without the basic knowledge of booking keeping and business method Emeniru (1989).
Accounts education calls for adequate concentration and adequate practices. As learners are involved in these activities they develop interest and get motivated, which are well oriented, they enjoy and concentrate there on, no matter how complicated and involving activities maybe.
According to statistics, academic performance in financial accounting among senior secondary school students has been on the decline since the end of civil war in 1970. The decline is mostly affecting the student of senior secondary school in Nigeria. As it has been said that necessity is the mother of invention, so it is, that financial accounting is the basic rock to lay the foundation of economy. Wide knowledge of financial accounting is necessary for financial accounting development of the society, meanwhile financial accounting as a discipline is designed to know the nature. As such a student of financial accounting would like to know “what is accounting?, what is the subject matter, what is the nature of accounting”. It may be noted at very beginning that there is no precise answer to these questions.
All the attempts made by accountants have not yielded any universally accepted definitions of financial accounting. Accountants have defined financial accounting its scope and its growth as a social science and the acts of recording and keeping information for management or financial purposes.
There are various aims of financial accounting as identified by Onuoha, 2005, a financial analyst who contributed immensely to the intellectual development of the students respondents, since it involves deduction and abstract reasoning. The intellectually training offers by financial accounting create and enhance critical thinking in those who have studied the course.
“Fagbulu, (2002). The theory of financial accounting is an apparatus of mind, a technique of thinking union that helps the professor to draw correct conclusion.
There must be a change in the teaching conduction of financial accounting in Ado Ekiti senior secondary school, in that the number of the syllabus has been increased in recent time without corresponding increase in the supply of qualified financial accounting teacher suitable and current text books for financial accounting in the library and physical facilities are needed in schools to enhance the efficient teaching of courses especially accounting.
The needs for investigation become imperative since it will go a long way in ameliorating those problems. Students need to understand spoken and written expression which involves finance and financial accounting concepts and numbers relationship. They must be able to solve problems involving addition, subtraction, multiplication and division..
According to Leeichi (2007), “Learning is the human activity which least needs manipulation by others” this means that everybody is endowed with the ability to learn but an expert (a qualified teacher has to manipulate the endowment, otherwise it becomes disused). Teaching and learning of financial accounting is no exception.
Obodo (2004) opined that “A shortage of qualified financial accounting teachers will result to poor teaching of the course and consequently poor achievement and performance of students, which invariably will lead to the production of another generation of poor student achievers who will eventually turn-out to teach financial accounting students poorly tomorrow”. This illustrates that any student who develops phobia for financial accounting cannot learn well, financial accounting because is a language of size and order. This explains why some students develop sudden fever whenever it is time for financial accounting class.
Statement of the Problem
The importance of financial accounting both to the students and to the teachers, be it social, cultural, historical, political and even physical spheres of human activities, considering the benefits accorded to discipline, it cannot be regarded as a wasted endeavour to investigate into those factors that militate against the teaching of the course in the senior secondary Ado Ekiti.
Okpara (2010) stated that over the years students have shown high rate of mass failure in accounts courses. He further stated that the problem of mass failure could be attributed to the quality of teaching in schools, saying that unless there was improvement in the teaching aim schools, there is little the examination body could do to salvage the already bad situation.
The government, parent, policy makers, accounts educators, financial accountant and different professional organizations are bothered about what could be responsible for this factor militating against teaching of financial accounting. The researcher is worried about this unfortunate development and she asked, “What are the factors militating against teaching of financial accounting in Nigerian senior secondary school.
According to National Policy on Education, stated by Obodo (2004), the aims and objectives of senior secondary school in Nigeria should be as follows:-
- To provide necessary educational background for further education
- To stimulate and encourage creativity in students skill through education.
- To develop the ability to recognize problems and to solve them with relative to subject knowledge
- To develop precise, logical and abstract thinking for skills and knowledge in their area of specialization.
- To develop computational skills in students for educational enhancement in secondary schools
- To generate interest in financial accounting and to provide a solid foundation for everyday living
From the above objectives of accounts, it became quite obvious that even the entire world race depends on the knowledge of financial accounting to achieve its aim and objective. But with recurring and terrible failure among students in their courses, how can this aim are achieved.
Obodo (2004) opined that “A shortage of qualified financial accounting teachers will result to poor teaching of the course and consequently poor achievement and performance of students, which invariably will lead to the production of another generation of poor student achievers who will eventually turn-out to teach financial accounting students poorly tomorrow”. This illustrates that any student who develops phobia for financial accounting cannot learn well, financial accounting because is a language of size and order. This explains why some students develop sudden fever whenever it is time for financial accounting class..
Without effective teaching of financial accounting education there will be poor performance in the work. Considering the recovery and terrible failure of Nigeria certificate of education students, the researcher was forced to ask; what are the factors militating against effective teaching? Some of the pertinent questions often ask are: How widespread is the incident of poor external result among Nigerian students? What is the role of the notation special center in the whole problem? And to what extent have the parent and teacher contributed to the factors militating against effective teaching to student in public examination especially the one being conducted by the institution?
The focus of this study, the researcher wants to know the factors militating against teaching of financial accounts in Ado Ekiti local government area.
Financial Accounting is being taught in senior secondary in Ado Ekiti Nigeria and it has been observed that the students in the state senior secondary performed in their individual schools. It has also been observed that there are lots of factors militating against effective teaching of financial accounting in Nigeria states owned Colleges of Education.
The primary objective of financial accounting in the senior secondary is to prepare the students for senior secondary and function well both in teaching and clerical assignment which will enable the holders of Nigeria certificates of education pursue further education or to go into cadre work in the office. It is as a result that the government, teachers and parents have been given support to ensure that students performance in both internal and external examination through discussion with some of the financial accounting teachers in senior secondary and through interaction with some of the students offering financial accounting at senior secondary realized that financial accounting has not recorded a remarkable success many of the students that offered the subject in (ICAN) have failed woefully, some of them that secured clerical job have not been able to adjust to the practical working of financial accounting and finally some of those that gained admission for further studies have not been able to cope up due to their poor foundation in financial accounting on the above the researcher intends to find out the factor militating against effective teaching of financial accounting education in Nigeria college of education.
How to get complete project materials
Step 1: make payment of N2,000 to the below bank details
NAME: TITUS AYANI SOLA
BANK: FIRST BANK PLC
ACCT NO: 3111741042
ACCOUNT TYPE: SAVINGS