Background of the Study
Resources can be described as facilities materials and equipment used in teaching of accounting courses in the classroom. Resources can also encompass the supply of an asset to be used when needed, available assets, strategies for dealing with difficulties and the ability to fund such strategies. Resources could be classified as human resources, material resources and physical resources. Human resources are the custodians of other learning resources. They include the school personnel capable of improving and administering the other learning resources and community resources. In other words, they are the professionals who are employed by the school to lecture in their areas of specialization.
Also resources are anything that helps in the achievement of learning objectives by helping to transmit experience from one person to another. These resources includes community resources such as resource person like specialist in a subject or interest, audio – visual materials, video tape, picture, films, Television and tape recorder. However, without adequate methods, a clear set of objective and a carefully arrangement content is likely to fall to produce any satisfactory result on the part of the students.
Appraising the resources available for teaching accounting education courses in College of Education Ikere-Ekiti could be regarded as very important relative to training of future teachers hence it cannot be over emphasized. In the 6-3-3-4 educational system, the allocation of resources has been described as the backbone of the system. Indeed without equipment in the school, effective teaching of accounting would be greatly impaired.
They are professionally trained and certified media specialist whose functions according to Landers and Myers (2007) are:
- To plan and develop media programme in the school system;
- To co-ordinate the selection, processing and distribution of textbooks;
- To plan and develop instructional systems, including computer instruction; and
- Maintain an inventory of all materials and equipment.
Materials resources include the following:
- Printed and reference materials such as text books, encyclopedias, dictionaries, comics, microfilm, newspapers, magazine, government document, and teachers’ guides and duplicated materials.
- Graphic materials such as graph charts, diagrams, cartoons, posters, maps and globes.
- Display materials such as cloth boards, bulletin boards, chalks board, flat pictures, magnet boards and flannel boards.
- Project materials such as movies films 2 x 2 slides, 35mm filmstrips, television, video-tapes, overhead and transparencies.
- Audio and other visual materials such as radio, telephone, computer, records, tape recording, real thing (models) and painting.
Physical resources include: the classroom which are regarded as the pupils’ temporary homes and their immediate learning environment. The classroom must be made comfortable, colourful, and clean and with suitable furniture provided. Also the school library which serves as an instructional and self-development centre, Well equipped laboratories and other specially designed areas to serve as house collection for materials; areas for reading, listening and viewing materials; area for processing materials and equipment; areas for video and audio tapes production and duplication, graphic arts and photography; areas for equipment, inventory and for the maintenance and repairs of equipment as well as areas for in-service workshop session.
Accounting is derived from the word “Account” meaning reporting statement of money received, paid or owed. However, with later development, it was discovered that accounting is more than reporting or statement of money received, paid owed. In other words, accounting as a profession over the years now entails a number of things which are not previously part of it, such as computer science. There are so many other definitions as there are different authorities in the field of accounting.
In Layman’s language, accounting is keeping track of resources, be it tangible or intangible. Advance Learner Dictionary (1992) defines accounting as a statement of money to be paid or recorded for goods and all services rendered. It is also a process by which assets, liabilities, equity, income and expenditure are monitored over a certain period of time. It is often referred to as the language and soul of business for the fact that it produces and keeps records of a company.
The national policy of education place high premium on vocational education for self-reliance to accomplish this goal, adequate resources must be allocated to the teaching of vocational subject including accounting.
Jones (2006) said “occupational skill cannot be taught satisfactorily without the appropriate equipment.
In an article published by “ANCOPS” Ehiamentor (2008) says that “important tools are needed by the personnel to perform the responsibility assigned to them”. No matter how good instructional personnel are, their effectiveness in imparting knowledge will be minimized if they have no tools and materials needed in the performance of their job.
Development services of Michigan put it that “Occupation skill cannot be taught satisfactorily without the appropriate equipment”. To realize the aims and objectives of teaching accounting, school resources should be adequate and properly allocated for teaching.
But resources in educational context refer to teaching aids which will enhance learning or to facilitate study. The teaching of accounting can be visualized through contact with the world of work. Individual is engaged in various accounting activities and responsibilities which can be invited to the classroom or can be interviewed on the job. Extremely, valuable field trips can be taken to see the economy in action and to demonstrate the relation between academic accounting and the actual economy.
However, there had been a lot of discussions on the problems or factors affecting the teaching and learning of Accounting which are taken in the final examination of tertiary institutions.
Becker and Michael (2006) who examined the way that accounting was taught at the tertiary institution level found that the discipline had been showed to adopt innovative approaches to teaching. Preliminary evidence from Giradi (2008) and Realister (2009) suggests that media in introductory courses makes Accounting more relevant to students to increase and raise examination scores.
Also instructional materials are anything that helps in the achievement of learning objective by helping to transmit experience through any of the sense. These resources includes community resources such as resource person like specialist in a subject or interest, audio – visual materials, video tape, picture, films, Television and tape recorder. However, without adequate methods, a clear set of objective and a carefully arrangement content is likely to fail to produce any satisfactory result on the part of the students.
This is likely to be so because methods by which the learner are kept are interested activities which result in learning. When students are involved in a process of inquiry, it will motivate them to learn. The study of Accounting calls for such activities as feeling, thinking discussing, and reading, doing and applying. These activities which contribute to the general education of students as well as their Accounting education can be prompted by effective teaching procedure. This super abundance of aids offer teachers considerable opportunities to make their work more effective, to release them from some task and to provide variety and flexibility.
Therefore according to West African Examination Council’s, Chief examiner report (2013) “the incidence of increasing failure rate of students in accounting in recent time is basically on the frequent strike embarked upon by teachers. Furthermore, students in answering questions do not list points and refuse to write comprehensive notes on those points listed.
According to David (2005) writing on an aspect of education technology, that he forgets what he sees only but remember and what he does, The philosophy of this old Chinese proverb, so familiar so, all who believe in the importance of audio-visual aids are clearly sees in the method used by educators in the developing countries. In the computer age (electronics) materials designed for formal teaching of those written or printed on paper. But an electronic gadgets and gadgetries like tape recorded, cassettes record players, television and video machines with their cassette and so on are useful.
According to Iyewarun (2005) resources comprised a vital part of the teaching learning process in the school system. They also provide rich experience for the students through such devices as motion, picture and lead them to discover significant issues, value and concepts. Some of the importance and specific advantages are the usefulness of resources materials, teaching aids serve the purpose of using a real object to aid symbiotic one in the process of teaching and learning for both slow and fast learners, teaching aids provide variety which enhances motivation and interest in students learning that has its basic on resource materials which tend to be more comprehensive, open and meaningful..
Therefore, the importance and usefulness listed above of resource materials would have shown that resources are necessities which teachers or resource persons cannot do without in the teaching of accounting and so, every school needs to be adequately equipped with audio – visual materials needed.
Nnadozie (2010) noted for the achievement of just and egalitarian society equal access to educational opportunities and technological take off are one of its major strategies for the government to ensure that students are properly and formerly equipped to promote sound and effective teaching and in particular that suitable textbooks, libraries, laboratories, workshops, qualified teacher and other facilities and provided for school.
In a developing country like Nigeria, training and development of manpower resources is highly needed in virtually all business organizations for its effectiveness. It is hard for any business organization to exist without adequate manpower hence it is an indispensable tool for any business organization. For accountants to perform their functions effectively there must be well designed training and development programs to enable them enhance their productivity. These training programmes may range from on-the-job training scheme aimed at exposing accountants to new techniques adopted in modern office environments.
Udo (2013) views training as the development of specific skills and attitudes needed to perform a particular job or series of jobs to maximize the productivity of the individual and improve the overall organizational efficiency. Training to Ohakwe (2007), is a continuous assistance or coaching given to an employee in order to make him have the current knowledge of the job content, scope and relationship within the organization. Development involves preparing employees for higher responsibilities in future. Development according to Ezeuwa (2009) can be seen as the use of human resources to quantitatively change man’s physical and biological environments to his benefits or ever seen as involving the introduction of new ideas into the social structure and causing alterations on the patterns of the organization and social structure. To develop staff, Daniels (2013) simply refers to make them grow with the company so that they can be fitted for available higher positions within their capacity. Development deals with improving human relations and interpersonal (Iwuoha, 2009).
This study is therefore set out to ascertain the extent to which the school management has provided resources for teaching of accounting in College of Education, Ikere – Ekiti.
Statement of the Problem
This study was designed to appraise the resources available for teaching accounting in College of Education Ikere-Ekiti. In specific terms, the study was set out to ascertain the adequacy of the resources such as fund, personnel, physical facilities for effective teaching and learning of accounting particularly in College of Education Ikere – Ekiti.
- How available and adequate are the materials employed in the teaching of accounting in College of Education Ikere – Ekiti?
- What is the state of adequacy of personnel in terms of number and quality responsible for the teaching of accounting in College of Education Ikere – Ekiti?
- What are the effects of the state of teaching personnel, methods and techniques on the teaching and learning of accounting?