Background to the Study
Accounting subject are integrals part of general education that is concerned with education for business and education about business. Accounting subject can be traced from the time when commercial secondary modern school were established in some part of the country and commercial subject such as typewriting shorthand commerce, principle of account and the use of English were being offered in the secondary schools.
Some years back, government policy on education was indebted to train more business personnel, more so – that business subject have been introduced in the secondary school curriculum, with the aim of providing capable and competent hands to handle the finances and administration of the country. The National Policy on Education 2004 revised education stipulated that accounting subject should be taught at pre – vocational level in the senior secondary schools, like wise business education subject are being taught in tertiary institution such as college of education college, polytechnics and in universities.
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 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 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).
Accounting subject is all embracing and all encompassing. In virtually all spheres of human endeavor, Accounting subject was used as an aid in commerce farming and control of environment. Accounting subject also proved it usefulness in areas of medicine, engineering, administration and aviation just mention but a few. This was when people felt incomplete without the basic knowledge of arithmetic.
Accounting subject 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 done by (Adesina, 2013), academic performance in Accounting subject among secondary school students has been on the decline since the end of civil war in 1970. The decline is mostly affecting secondary schools in Ado Local Government Area.
Accounting subject according to encyclopedia international is the measurement, processing and communication of financial information about economic entities. It refers further to reporting of organization’s financial information, including the preparation of financial statements, to external users of the information, such as investors, regulators and suppliers; and management accounting subject focuses on the measurement, analysis and reporting of information for internal use by management. It is the epicenter of all studies in the faculties of sciences, education, health and medicine, agriculture, engineering, technology, social sciences and management whether pure or applied that buttress on life sciences. It is a core subject compulsory to accounting subject students in secondary schools in Nigeria. It educates the trends, tenets and facilitated by accounting subject organizations such as standard setters, accounting subject firms and professional bodies. Financial statements are usually audited by accounting subject firms, and prepared in accordance with generally accepted accounting subject principles.
The study of Accounting subject aims at providing the learner with the necessary knowledge with which to control or change the environment for the benefit of an individual, family or community. Given its multi-disciplinary importance and diverse fields dispersal, Accounting subject is seen to be broad – as large as life and its obvious needs to man and pronounced indispensability to sciences propelled the education authorities in Nigeria to make it a compulsory subject for senior secondary school students.
Accounting subject is indispensable to science and technology and their fronts in agriculture, environment, health, medicine and industries, especially now that, owing to man-made or man-aided and sometimes unaided untoward transformation and trends in these areas, scientists are streamlining researches to bio-authored, bio-supported and bio-perfected processes and products, with the aim of curbing the negative trends obtained otherwise.
Unfortunately, the below credit level performance of students in Accounting subject examinations and aptitude tests and the importunity of others who are admitted to pursue school cert in accounting subject disciplines in Nigeria secondary schools is on the high side. This is traceable to the defective teaching of the subject in secondary schools.
According to the National Policy on Education (2008), the goal of primary education is the laying of a sound basis for accounting subject and reflective thinking while the goal of secondary education is aimed at providing well trained manpower in applied science, technology and commerce at the sub- professional grades, hence the major objective of teaching accounting subject in school is not only to communicate the spirit of accounting subject but also to ensure that students acquire skills of accounting subject (Ogunleye, 1999).
The goal cannot be achieved when teaching and learning of Accounting subject in secondary schools is defective but the goal can be achieved when there is effective teaching and learning of Accounting subject in secondary schools which will bring about the desired improvement in students learning outcome in Accounting subject.
The oxford advanced learners dictionary put forth teaching as showing somebody how to do something so that they will be able to do it themselves, to give somebody in formation about a particular subject; to help somebody learn something. The sum of these dictionary definitions is the capsule of the meaning and purpose of teaching which achieved; we can declare effective teaching, but defective (in-effective) teaching if otherwise.
Teaching has been defined by Wells (2012) as cluster of activities that are noted about teachers such as explaining, deducing, questioning, motivating, taking attendance, keeping record of works, students’ progress and students’ background information.
Farrell and Oliveira (2013) posits that teaching can be seen as the logical and strategic acts denoting interaction between the teacher and the students as they operate on some kind of subject matter. Teaching involves imparting verifiable facts and beliefs; it encourages students’ participation and expression of their own views.
Effective teaching results in effective learning and as quite expected, a negative rendering of this claim is also true. Defective teaching results in defective learning. Thus a good Accounting subject teacher is expected to possess good teaching quality, expertise, proper management ability and good interactive skills. The students’ learning styles on their academic achievement in Accounting subject is not supposed to be neglected. So to ascertain the competence of an Accounting subject teacher, one would need to look at all the competence of his students and their performances in Accounting subject examinations and ability to stand out in or cope with advanced area in their pursuits of further studies in Accounting subject or other fields related to it.
An inquiry into the factors militating against the effective teaching of Accounting subject is a right step in the right direction, since according to Nwanguma (2011) Accounting subject is the epicenter of all studies in life. This defect in the teaching of accounting subject has been identified with the following factors, which includes lack of qualified and motivated Accounting subject teachers, non-use of proper teaching methods and techniques, lack of adequately equipped Accounting subject study room in schools, in-frequent and in –efficient Accounting subject classes and inadequate provision of infrastructural facilities in schools.
Statement of Problem
In every teaching and learning process, there is bound to be some factors which may not allow for smooth running of the process such as inadequate time table, inadequate instruction materials these factors will definitely affect the achievement or attainment of the set objectives which may not thereafter have negative effect on the skills to be imparted on the learners. This situation will no doubt, affect the management and administration of today’s business.
Thus, this study is to examine those factors which can affect effective teaching of accounting subject and seek for ways of solving such problem.