CAUSES OF STUDENT’S FAILURE IN FINANCIAL ACCOUNTING AT SSCE LEVEL IN GOVERNMENT SECONDARY SCHOOLS

CAUSES OF STUDENT’S FAILURE IN FINANCIAL ACCOUNTING AT SSCE LEVEL IN GOVERNMENT SECONDARY SCHOOLS             

ABSTRACT

          This
research work is embark on to find out the causes of student failure in
financial accounting at SSCE level in Government Secondary Schools in Ikere
Local Government Area of Ekiti State, Nigeria. This in essence will investigate
some factors responsible for student’s failure in financial accounting. Such as
effectiveness of teacher’s attitude, methods used by financial accounting
teachers, peer groups and parental influence, and infrastructural facilities
availability in government secondary schools. The questionnaire was administered
to five (5) Government secondary schools selected from Ikere Local Government,
Ekiti state. In course of the research, the descriptive survey research design
method was employed and random sampling technique was used to drew out (100)
respondents from five government secondary schools in the local government. The
study reveals among others that, teacher’s attitude has high and significant
effect on student’s performance in financial accounting. There was significant
effect of teaching method used for teaching financial accounting on the
learning of the subject in secondary schools. And it was recommended that,
teacher should be encouraged and motivated to develop positive attitude towards
teaching of financial accounting in secondary school. Parents should ensure
proper monitoring of their children in both school and home so that there would
be no bad influence from friends.

                             

TABLE
OF CONTENTS

Approval
page                                                                                  

·       
Certification
                                                                          
·       
Dedication                                                                              
·       
Acknowledgement
                                                                 
·       
Table
of contents                                                                    
·       
List
of table                                                                            
·       
List
of appendices                                                                            
·   Abstract                                                                                                                                                  
          CHAPTER ONE: INTRODUCTION                                                           
·       
Background
of the study                                                       
·       
Statement
of the problem                                                 
             
·       
Purpose
of the study                                                              
·       
Research
Questions                                                          
               
·       
Scope
of the study                                                 
                         
·       
Significance
of the study                                                  
               
·       
Operational
Definition of Terms                                                     
·       
CHAPTER TWO: LITERATURE REVIEW                     
·       
Conceptual
framework                                                           
·       
Theoretical
perspective                                                          
·       
Teacher
attitude on student academic performance                         
·       
Method
of teaching financial accounting                                
·       
Peer
group influence                                                                
·       
Parental
influence                                                                   
·       
Role
of instructional material in teaching financial                          
Accounting
·       
Summary
of Literature Review                                                        
·       
CHAPTER THREE
·       
Research
Design                                                                     
·       
Area
of the study                                                                   
·       
Population
of the study                                                        
·       
Sample
and sampling techniques                                           
·       
 Instrument for data collection                                               
·       
Validation
of the instrument                                                  
·       
Reliability
of the instrument                                                   
·       
Administration
of the instrument                                           
·       
Method
of Data collection                                                      
·       
Method
of data analysis                                                         
·       
CHAPTER FOUR                                                                
·       
Data
Analysis and Discussion                                               
·       
CHAPTER FIVE                                                                            
·       
Discussion
of Findings                                                          
·       
Implication
of the findings                                                     
·       
Conclusion                                                                             
·       
Recommendations                                                                            
·       
Limitation
of the study                                                            
·       
Suggestions
for further studies                                                       
·       
Summary
of the study                                                        
REFERENCES                                                                    
APPENDICES                                                                     
For complete project call 07064961036

Table
1:
Effect of teacher’s attitude on
students’ performance in financial accounting                                                                                       
Table
2:
Effect of teaching method used for
teaching financial accounting on the learning of the subject in secondary
schools                                
Table
3:
Effect of peer group and parental
influence on the learning of financial accounting in secondary school                                        
Table 4:
Effect of availability of infrastructural facilities on the learning of
financial accounting in secondary school                                              
Table 5: Pearson Correlation Coefficient for
male and female students’ opinion on their awareness
of sex education                                            
Table 6: Pearson Correlation Coefficient teachers’
method of teaching and learning of financial accounting in secondary school                           
Table 7: Pearson Correlation Coefficient for
availability of instructional facilities and the
learning of financial accounting in secondary
School                                                                                             
                                                CHAPTER
ONE

                                                            INTRODUCTION
Background
of the Study
            Education
can be described as process by which people are prepare and trained to live and
function effectively, efficiently and productively in and around their
environments (Ukeje, 2002). The growing stage of youngsters is that particular
period of time that provides them with the opportunity to develop the principles
of life, make career decisions and begin the pursuit of one’s goals, thus
education is an important aspect for the youths. Education should include that
kind of training that should be the extension the fields of interest of these
youths. The main motto of education is to provide knowledge, make every one
aware about proper conduct and gain technical competency. Education helps in
the development of an individual, physically, mentally and socially. The
importance of education particularly secondary school education to youths is
that it helps prepare them for greater responsibility.
            Thus
secondary school education should help the youngsters to define their career
objectives, make them capable of deciding as to what they want from life, and
enable them make progress in their fields of interest.
            Education
is a means through which young and old members of the society are taught about
the expected behaviour of the society and the rules of polity, the values,
skills attitudes and knowledge that equip the individual to achieve personal
and society development and progress. Ozigi (1998). According to Danladi
(2006), education is a process of teaching and learning in which students
acquire practical knowledge, value and skills for effective participation in the
society. He further asserted that, the process of acquiring the relevant
knowledge, attitude, values and skills must be made as concrete as possible for
easy learning.
Secondary schools are mostly state or federally owned,
although in 2001 the federal government began encouraging the return of former
church mission schools. The federal government promised to continue paying
teacher salaries.
Generally, the federal government funds and manages
two federal government colleges (secondary schools) in each state. In addition,
each state owns and operates secondary schools. In 1996, there were 7,104
secondary schools with 4,448,981 students. The teacher-pupil ratio was approximately
32:1. The government pays most of the fees for students, but students must pay incidental
costs and sometimes part of their board or other expenses that can amount to
$200 a year, a considerable amount in a nation where the average annual income
was only about $300 in 2000.
The language of instruction for all secondary school
grades is English, except for special courses that require another language.
Students study 9 to 12 subjects, including a core group that consists of
mathematics, English language, a major Nigeria language (Hausa, Igbo, or
Yoruba), social studies, creative arts, integrated science, practical
agriculture, religious studies (Christianity or Islam), and physical education.
Depending
on the school, students may select electives courses such as introduction to technology,
home economics, business studies, local crafts, and foreign languages (often
Arabic or French).
The SSCE is prepared and administered by the West
African Examination Council (WAEC), an organization that has operated school examinations
in several West African countries since 1954. In 1989, the SSCE replaced the
West African General Certificate of Education O and A levels.
The Senior Secondary School Curriculum
is based on the National Policy on Education, with the quality of instruction
oriented towards inculcating certain values. The Federal Republic of Nigeria
(2004) stated the broad goal of the secondary school education is to prepare
individuals for useful living within the society and higher education. To
achieve this objective, secondary school education in Nigeria has six years
duration given in two stages three years of junior secondary school followed by
three years of senior secondary school, the curriculum designed for senior
secondary school is comprehensive and broad based, aimed at broadening
students’ knowledge and outlook. Subjects offered in senior school are in three
group’s core subjects, vocational and non-vocational subjects. One of the
vocational subjects is book keeping and accounts. Book keeping and accounts is
one of the vocational electives that students are expected to offer from the
list of elective subjects in group B to give a maximum eight or nine subject.
Apart from the core subjects, the students are expected to offer a minimum of
one and maximum of three from the list of elective subjects in group B and C to
give a maximum eight or nine subject. According to WAEC (2004), book keeping
and accounts is the most popular subject that students offer among the
vocational elective subjects. Other subjects in this category include
Agriculture, Commerce, Computer Education, Clothing and Textiles, Food and
Nutrition, Home Management, Technical Drawing, Fine Art, Music According to
Asaolu (2002), book keeping and accounting is the process of recording,
classifying, selecting, measuring, interpreting, summarizing and reporting
financial data of an organization to the users for objective assessment and
decision making.” Accounting data are processed into accounting
information through the use of accounting principles and conventions. The
accounting principles are known as “generally accepted accounting
principles. They are the basic fundamentals which guide accountants in
recording, appreciating and assessing accounting information as well as the
preparation and interpretation of financial statements. The accounting
information system is proven, time honoured, and its format is universally
understood. Books of accounts prepared by accountants in one part of the world
are easily understood by their counterparts in other parts of the world because
the information system is based on principles that are widely accepted and
globally used. According to the National Examination Council (NECO 2004), the
general objectives of studying book keeping and accounts at senior secondary
school are as follows:
1.
To enable senior secondary school students appreciate the basic rules,
functions and principles of accounting
2.
To lay proper foundation for further study of accountancy and allied courses at
higher level and
3.
To enable the students understand basic accounting principles, practice and
their applications to modern business activities.
            Accounting
is a generic term covering both the bookkeeping and accounts aspect of an
economic entity, According to American Institute of Certified Public
Accountants (AICPA) accounting is the art of recording, classifying, and
summarizing in terms of money, transactions and events which are part at least,
of financial character, and interpreting the result thereof (Agbo, 2007).
Similarly Asaolu in Okoli (2013) saw accounting as the process of recording,
classifying, measuring, interpreting, summarizing and reporting financial data
of an organization to the users for objective assessment and decision making:
accounting provides quantitative financial information about economics entities
for internal and external users to use in making decisions such as weather to
invest further or not.
            It
is an information and measurement system that identifies, records and
communicates relevant, reliable and comparable financial data about an
organization’s business activities (Wild., 2003) it helps us make better
decision, including assessing opportunities, products, investments and social
and community responsibilities. Accounting activities according to Needles et
al embraces all the line functions performed in accounting process and which
include general financial accounting, accounting systems and design, cost
accounting, budgeting, taxation, auditing and data processing.
Statement
of the Problem
            The
primary objective of financial accounting in the secondary school curriculum is
to prepare the students for Senior Secondary School Certificate Examination
(SSCE) which will enable the holders pursue further education or to go into
lower clerical work in the office. It is as a result that the government,
teachers and parents have been given support to ensure that student’s
performance in both internal and external examination was improved upon.
            However,
the researcher through discussion with some of the financial accounting
teachers in secondary schools and through interaction with some of the students
offering financial accounting at secondary school level realized that financial
accounting has not recorded a remarkable success. Many of the students that
offered the subject in SSCE 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 due to their poor foundation in financial
accounting.
             Furthermore, the recent trend shows that there
is low enrolment of students for accounting in Senior Secondary and low number
of accounting teachers in Senior Secondary. It is as a result of this problem
that the researcher intends to investigate on the Causes of student failure in
financial accounting.
 Purpose of the Study
            The
aim and objective of the study is to find out the causes of student’s failure
in financial accounting at SSCE level in Government Secondary Schools in Ikere
Local Government Area of Ekiti State, Nigeria.
Therefore, the study intends to:
i.          Assess
the effectiveness of teacher’s attitude on students academic performance in
financial accounting.
ii.         Assess
the method used by financial accounting teachers as it affects the learning of
financial accounting in secondary schools.
iii.       Determine
peer groups and parental influences and their effects on the learning of
financial accounting in secondary schools.
iv.       
Evaluate the impact of available infrastructural facilities as they affect the
learning of financial accounting in the secondary schools
Significance
of the Study
            Since
the research contributes to development of knowledge, as such, interested
students or researchers who may want to carry out similar study will find this
work very worthwhile. Similarly, this study will also be helpful to policy
makers in formulation of educational policy in the nearest future. In the same
vein Federal and State Ministry of Education and other institutions within the
study location will benefit from this study by identifying the Causes of
student failure in financial accounting at the SSCE level in Ikere local
Government Area of Ekiti state.
Scope
of the Study
            This
study is meant to analyze the causes of student’s failure in financial
accounting at SSCE level in Ikere Local Government. This study is limited to
Government owned Secondary Schools in Ikere Local Government Area of Ekiti
State
            Thus
using such information to current imbalances by proper funding of educational
sector. It is hoped that the study will serve as an open door policy to
government for finding solution to the failure of financial accounting.
            Conclusively,
this study wishes to create awareness among parents, state and federal
government in the need to sensitize, providing conducive atmosphere for proper
learning and fabulous performance where necessary.
Research
Questions
            Based
on the specific objectives, the researcher deducted the following research
questions:
i.                   
To what extent does the teacher’s
attitude affect student’s performance in financial accounting?
ii.                
To what extent does the method used in
teaching financial accounting affect the learning of financial accounting in
secondary schools?
iii.              
To what extent does peer groups and
parental influence affect the learning of financial accounting in secondary
schools?
iv.              
To what extent do available
infrastructural facilities affect the learning of financial accounting in
secondary schools?
Operational
Definition of Terms
Ø   Financial Accounting: financial
accounting is the process of recording; classifying, selecting, measuring,
interpreting and communicating financial data of an organization to enable
users make decision. It incorporates measurement and reporting of profit and
loss. Furthermore, it is the field of accountancy concerned with the
preparation of financial statements for decision makers, such as stakeholders,
suppliers, banks, employees, government agencies, owners, and other
stakeholders. It is also reporting of the financial position and performance of
a firm through financial statements issued to external users on a periodic
basis.
Ø   Bookkeeping: book-keeping
is the systematic recording of transaction on a daily in the appropriate books.
It is the recording of financial transactions. Transactions include sales,
purchases, income, and payments by individual or organization. Bookkeeping is
usually performed by a bookkeeper. Bookkeeping should not be confused with
accounting. The accounting process is usually performed by an accountant.
Ø   Parental Influence: is
the effect of parents have on their children. The parent-child relationship is
the most important relationship the child has. Different parental styles lead
to various ways the interact with their children and is an important component
that shapes the child’s views about themselves and their world. Parents must be
aware of the way they influence their children every day.
Ø   SSCE:
Senior school certificate examination

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