THE IMPACT OF EDUCATIONAL FACILITIES IN TEACHING OF ACCOUNTING IN SECONDARY SCHOOLS

THE IMPACT OF EDUCATIONAL FACILITIES IN TEACHING OF ACCOUNTING IN SECONDARY SCHOOLS 
ABSTRACT
The
study based on the impact of educational facilities on the teaching of
Accounting in secondary schools in Ikere Local Government, Ekiti State. Three
(3) secondary schools were sampled for the study. A well structured
questionnaire was used to gather data from the selected school while the
outcome of the response obtained from the field of investigation was analyzed
using simple percentage method. The study shows that educational facilities
have major effect on the teaching of Accounting in secondary schools. The study
also reveals the cause of low performance of students in Accounting as a result
of lack of educational facilities in secondary schools. Above all, some
recommendations were made to solve these problems.
TABLES OF CONTENTS
Title                                                                                        
Page
Certification                                                                                 
Dedication                                                                           
Acknowledgement                                                                            
Abstract                                                                             
CHAPTER
ONE                   
Introduction                                                                                   
Background to the study                                                                  
Statement of the
problem                                                                 
Purpose of the study                                                              
Objective of the Study                                                            
Significance of the
study                                                                        
Research Question                                                                            
Limitation of the study                                                           
Delimitation of the
study                                                                
Assumption                                                                                     
Definition of term                                                                  
CHAPTER
TWO
Review of Related
Literature                                                  
CHAPTER
THREE
Methodology                                                                          
Research design                                                                      
Population                                                                             
Sample and Sampling
Procedure                                            
Research instruments                                                             
Validity of the
Instrument                                                      
Reliability of Research
Instrument                                        
Administration of the
Instrument                                           
Data Analysis                                                                         
CHAPTER
FOUR
Result and Discussion                                                          
CHAPTER
FIVE
Summary, Conclusion and
Recommendation                                   
Summary                                                                                
Conclusion                                                                             
Recommendation                                                                     
Reference                                                                                

Questionnaire            

CHAPTER
ONE
BACKGROUND
OF THE STUDY
Introduction
            This
research work deals with the impact of educational facilities on the teaching
of Accounting in Secondary Schools. The use of educational facilities in
Accounting as a subject has been discovered to facilities teaching and transfer
of information, skills, attitude, knowledge and other useful capabilities.
Educational facilities are teaching aids that facilities hearing. It makes
teaching easier and convenient for the teacher. It is also known as self
supportive device which can be used by the teacher to present a body of
necessary information in the teaching process. It is believed that a
well-planned school will gear up expected outcomes of education that will
facilities good social effective teaching and learning process and academic
performance of the students. Relating this study to international occurrences
are the assertions Williams & turner (2008), which reported that safe and
orderly classroom facilities (aspect of instructional space), school facilities
(accessories) were significantly related to student’s academic performance in
schools.
 Accounting as one of the subjects in business
education, has functions of developing in individuals, skills, knowledge,
attitudes and values towards solving problems and towards satisfaction of real
needs in life. Accounting is a very important branch of business education in
which much of our daily life is governed and attached, by the results and
application of business.
The National Council of Education (NCE)
in 2007 gave the approval to the Nigerian Educational Research and Development
Council (NERDC), the government agency sadded with the responsibility of
developing curriculum for schools in Nigeria to review the existing senior
secondary school education (SSE) curriculum (Ahmed-Rufai, 2010). The author further
affirmed that the new curriculum was set to meet up with both national and
global challenges and issues. The NERDC has therefore fulfilled this task by
the senior secondary school education (SSE) in line with the globally
acceptable best practices.
Akanbi (1998), observes that the unique
place of educational facilities has traditionally been grossly misunderstood
and correspondingly neglected. Therefore, this research work will deal with
educational facilities available in teaching process and how the teachers can
make effective use of them achieve educational objectives. The fact is that
without educational facilities, teacher cannot have effective teaching and
Nigerian government has been concerned about in that educational facilities
should be available in the school in order to be applied to teaching
activities. Accounting is the process of recording business transaction in a
systematic form so that the financial position of the business can be
communicated to the users of such accounting information. Igboke (2003) sees
accounting as that which equips individual with knowledge of recording,
analyzing, classifying and interpreting financial information as well as the
pedagogy required in teaching the skills. Accounting is important to the
economic and business financial world.  
For centuries, the subject of school
facilities has received considerable attention from the public as well as
educators. Educationists are faced today with growing challenges of maintaining
the nation’s educational facilities. At the same time educators have to prove
that student’s achievement in secondary schools depends greatly on the school
facilities available in the schools. Traditionally, secondary schools have not
recorded much attention on the issue of school reforms. This is possible due to
lack of sequential proximity that secondary school has as the impact of the
school facilities and the physical environment on education has not been
ignored in current research. It has been discovered that school facilities
available in schools where students learn can greatly impact moods satisfaction
and self-worth (Ma and Macmillian, 1999) facility appraisal should be one of
the many roles assumed by educational leaders maiden and foreman (1998) claimed
that school administration should be armed with a general understanding of the
relationship between the various school facilities and learning Climate it
stands to reason that facility  evaluation would warrant equitable and
effort to that of ventures into and curriculum.
A growing body of research contributes
to the belief that school facilities impact students achievement behaviour.
Attendance and teacher retention (Neitt, 2000) there has been a general outcry
about the falling standard of education in Nigeria since independence the
performance of students has continued to fall in examination, this is to say
that the academic performance or achievement of students ahs been all the time,
very low factors for such retrogression in the educational system include the
lack of the school facilities. Although other factors are at play but non
availability of school facilities is the dominant factors causing low students
performance in school especially in our secondary schools by nature , school
facilities are those materials things needed to facilitate teaching and
learning in the school (Ognodi, 2003) the school, like other productive system
require materials (facilities) to have been positively linked with students
academic performance (Ibrahim, 2006) the national goal of education is to provide
satisfactory  flow of men and women capable of acquiring the skills needed
to explore the natural resources of the country and facilities are to be
abundantly available in the school.
 It is a truism that no academic performance
can be achieved without school facilities and it is also a truism that the
facilities needed for the implementation of good academic performance are not
readily available in our school and where the equipments are available, there
is usually no

adequate manpower to manage these facilities to enhance the performance of the
students in our secondary schools
Researches have shown that there are a
lot of factors that could influence the academic performance of students in
accounting. Such as negative attitude of the students towards accounting,
home-related and school-related factors etc. Sriffth, (1999) noted that family
background is an important determinant of accounting education students’
performance in accounting at all levels, where school characteristics have
minimal effects.
1.2 Statement of the Problem
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Purpose of the Study
1.     To
find out the impact of using educational facilities on the teaching of
Accounting in secondary schools.
2.     To
find out the problems associated with the uses of teaching aids in secondary
school.
3.     To
suggest solution to the problems associated with the use of teaching aids in
secondary schools.
Objective of the study
1.    
To
facilitate a transition in the use of Accounting.
2.    
To
provide the students with basic knowledge in accounting concepts.
3.    
It
show accounting in the inter-relation with other subjects.
4.    
To
provide a course, which is complete for students not proceeding to higher
education while it is at the same time a reasonably adequate foundation for a
post-secondary Accounting courses
Significance of the
Study
The
benefit that would be derived from this study:
1.     It
helps the researcher to have wide knowledge on the uses of educational
facilities.
2.     To
enable the students to create more interest in learning.
3.     It
enables the teacher to be more effective in teaching.
4.     It
helps the students to have a quick assimilation because of the physical
experience of materials in use.
5.     It
enables the teacher to talkless in the classroom when teaching.
Research Questions
i.                  
Does lack of equipped library have
effect on the academic performance of students in Accounting?
ii.                
Are the relevant educational facilities
used while teaching Accounting?
iii.             
Does availability of educational
facilities contribute to the performance of students in Accounting?
iv.             
Do school teachers use educational
facilities in teaching Accounting?
Limitations of the Study
Limitations
are aspects of the study that negatively affect the results of generalization
of the study but which a researcher has no direct control over. The main
limitation of the study arises from the fear of teachers which affected the
filling of the questionnaires.
However,
the researcher assured them that the information will be treated with
confidentiality and will be used for the purpose of the research only.
Due
to the fact that the researcher is employed, the time available to do the
research was not enough for excellent results.
1.8           
Delimitation of the study
The study will
be delimited to sampled Ikere local government secondary school teachers in
Ekiti State. The study will involve teacher and student in secondary school in
Ikere local government area.
1.9 Assumption
of the Study
The researcher
assumed that teachers working environment is conducive, they are motivated and
therefore be able to respond to the research questions with an open mind. The
respondents will respond positively and answer questions without being biased.
Definition
of Terms
Some of the terms used
in this research work are logical and complex and to avoid misinterpretation
and misunderstanding by the readers there will be need to explain them.
These terms include:
Impact:
The powerful effect that something has on somebody.
Educational Facilities:
Equipment that are provided for providing education that are connected with
education.
Teaching: Teaching
is the system of impacting knowledge to the student or pupils through
communication and actions. It is the act of transmitting information from
teachers to the students and from students to the teacher during the academic
hours.
Truancy:
When students stay away from school hour you describe that behavior as truancy
and the students himself is call truant.
Textbooks:
These are resources designed for use in teaching the whole or part of a
particular study. It consist of the author(s) sources of information, content
picture it any index on references.
Boredom:
When student fell tired and not interest during the lecture in the classroom
that attitude is said to be boredom.
Accounting:
is the process of recording, classifying and summarizing transactions mainly in
monetary terms. 

                                

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