PERCEIVED FACTORS INFLUENCING ACADEMIC PERFORMANCE OF STUDENTS IN FINANCIAL ACCOUNTING SUBJECT IN SENIOR SECONDARY SCHOOLS
Background of the Study
The right to choose a subject of study at the senior secondary school level is often influenced by the students’ personal factors, societal perception and values, the school system and socio-economic indices. If not that the society makes the study of certain subjectsbasis for all students, sizable number of all students would find Mathematics or English language or both missing from their lists of subjects as unimportant to be studied. The simple reason is that most students believed Mathematics fearful and learning of foreign languagelike English is complex regardless of the fact that such language is official language of the society. But the inclusions of these two subjects as part of the basic subjectsarebeing offered compulsorily.
Similarly, the location of the school plays a prominent role on the choice of subjects to be offered by the students. To those in urban areas, the influence of urbanization could not be ruled out and neither can one underestimates the weaning power of the rural areas too. Parents from the rural areas that have not been privileged to know the benefits of becoming an accountant may not be impressed to advise their wards to choose Financial Accounting as a subject of study or a student who does not know the challenges and prospects of the job of an Accountant may avoid to include the same among the lists of the subjects to be studied.Accounting is one of the subjects needed by every individual irrespective of the person’s profession, for any business to thrive, the knowledge of accounting is necessary. Accounting is concerned with the acquisition of knowledge for recording, analyzing, interpreting and summarizing the Financial data of an organization or enterprise (Ndinechi&Obidile) unfortunately students performance in the subject has not been encouraging especially at the post basic education level (secondary schools). Post basic education level is the level between the basic and tertiary level were systematic and organized education is offered. It is believed that at this level of education,desired attitude, skill and knowledge could be obtained by the students’.
Statement of the Problem
To examine the perceived factors influencing academic performance on students’ demand analyses of each of the determinants to be carried out with a view of grouping them into homogenous class of relatedness. When this is done, it becomes easy to be investigating the significant problem of each class of determinants career in senior secondary schools in Financial Accounting on their academic performance
Some of the reasons attributed to the observed factor influencing academic performance of students in Financial Accounting as submitted/related by scholars include: shortage of qualified financial accounting teachers, poor facilities equipment and instructional materials for effective teaching and the use of traditional chalk/board makers and talk method large pupils to teachers ratio and financial Accounting phobia fright, limited background preparation in Accounting, lack of Accounting teaching equipment and materials, and fright and anxiety, low level of interest and some government policy, lack of problem calculating abilities and self-concept and achievement motivation.
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