Background of the Study

Effective teaching of any subject will not only stimulate student’s interest in the subject but also enhance their performance in the examination. To achieve effective teaching and learning process, there is need for the use of instructional materials.  Instructional materials are different teaching aids or apparatus which a classroom teacher employs to facilitate his or her teaching for the achievement of the stated objective. Agun (1992) defined instructional materials as those materials which are helpful to the teachers and students and which maximize learning in various areas. The use of instructional materials in teaching of Financial Accounting is very important because it provides a concrete basis for conceptual thinking, motivates people to learn and captures pupils’ imagination if used correctly (Ajalla, 1997).

The cognitive domain of learning involves knowledge and the development of intellectual skills. It includes the recognition of specific facts, procedural patterns and concepts that serve in the development of abilities and skills Achievement test is a test given at the end to find out the extent to which a student has achieved something, acquired certain information or mastered certain skill as a result of planned instruction or training. The impact of instructional materials on students performance in Accounting especially at the senior secondary Schools cannot be over emphasized considering its effect on the development of intellectual skills on the students.

The method of teaching Accounting subject and materials been used for its teaching have being subjected to several empirical studies. The relevance of Accounting to our daily life is one of the strong points in linking anything being taught to immediate environment so that teaching may not look so abstract.

The use of instructional resources in teaching and learning plays very important roles in education all over the world. According to Tamakloe, Amedahe and Atta (2005), a teaching resource is “a material which a teacher uses to facilitate the learning, understanding and acquisition of knowledge, concepts, principles or skills by his students”. Instructional resources in education are the use of equipment and materials that are relevant to motivate, inform, instruct, and present the subject matter to the learner as well as making learning easier than it would have been without it. The use of instructional resources can adapt to the ability and preferences of individual students and increase the amount of personal Ondo West instructions students receive. Many students benefit from the immediate responsiveness of the interactions with instructional materials and appreciate self-paced and private learning environment. Moreover, the use of the instructional resources often engages the interest of students, motivating them to learn and increasing their independence and personal responsibility. Although it is difficult to assess the effectiveness of the use of instructional resources, some studies have reported that the use of instructional resources is successful in raising examination scores, improving students’ attitude and lowering the amount of the time required to master certain materials (Kurland, 2008).

Eshief {2008} observed that Accounting Education constitutes the longest materials and activity base teaching and learning process. This stems from the relevance of some aspects of business problems are environmental and human challenges (health, food, housing flood, space, earthquakes etc.). Accounting become a learning system providing available information on human success and failure naturally occurring phenomena and material which depend in promoting learning.

The environment is perhaps the largest classroom and laboratory ever imagined. If knowledge is acquired in school and is not used for the betterment of the environment in which the school is located, then the knowledge has not served its purpose, Accounting in particular should be geared towards improving the quality of life of the nation.

Ikeobi {2008} pointed the picture correctly when he affirmed that quality of life a nation depends on the quality of the available food and drinking water. It also depends on whether or not services like qualitative education, health and transportation and communication system are available and accessible to all citizens. In attempting, it is necessary first and foremost to create awareness among the relevant parties that this can actually be done. The concept of environment begins from home when the child grows and extends in circle of every increasing complicity of the playground, the City Street, parks, grocery stones and factories up to naturally occurring situation in the classrooms

Michael {2008} noted that the use of environment as a learning system, the teacher has to carry out a careful identification and selection of local resource that has relevance to the approved curriculum and use them for teaching. Poor academic achievement in Accounting could be attributed to many factors among which teacher’s strategy itself was considered as an important factor. These imply that the mastery of Accounting concepts might not be fully achieved without the use of instructional materials. The teaching of Accounting without instructional materials may certainly result in poor academic performance. Franzer , Okebukola and Jegede (1992) stressed that a professionally qualified teacher no matter how well trained, would be unable to put his ideas into practice if the school setting lacks the equipment and materials necessary for him or her to translate his competence into reality.

Statement of the Problem

Researchers such as Obioha (2006) and Ogunleye (2002) reported that there were inadequate resources for teaching subjects in secondary schools in Nigeria. They further stated that the available ones are not usually in good conditions. There is the need therefore, for improvisation. Adebimpe (1997) and Daramola, (2008) however noted that improvisation demands adventure, creativity, curiosity and perseverance on the part of the teacher, such skills are only realizable through well-planned training programme on improvisation.

The teachings of Accounting over the years have been faced with various problems ranging from the absence of instructional materials that are relevant in the class to the teacher factors. Therefore, one can say that lack of instructional materials in school affects the performance, interest and attitudes of students towards learning. This forms the premise on which this study is undertaken, to access the effect of improvised instructional materials on student performance.

How to get complete project materials

Step 1: make payment of N3000 to any of the bank below

NAME:                       TITUS AYANI SOLA
BANK:                       FIRST BANK PLC
ACCT NO:                  3111741042
AMOUNT:                  N3000

NAME:                       TITUS AYANI SOLA

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Updated: 27th September 2017 — 2:49 pm