INSTRUCTIONAL MATERIALS AND ACHIEVEMENT OF STUDENTS
IN SENIOR SECONDARY SCHOOL ACCOUNTING
BY
AGARA FATIMAT OMOWUNMI
MATRIC NO:
EKSU/EPE/12/0020
A
RESEARCH PROJECT SUBMITTED TO THE FACULTY
OF EDUCATION, DEPARTMENT OF ACCOUNTING EDUCATION, EKITI STATE UNIVERSITY, ADO
EKITI.
IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE
AWARD OF THE DEGREE OF BACHELOR OF SCIENCE (ED) IN EDUCATION
DECEMBER 2017
CERTIFICATION
This
is to certify that this study was carried out under my supervision by Agara
Fatimat Omowunmi with Matriculation Number EKSU/EPE/12/0020 of the faculty of
Education, Department of Accounting Education, Ekiti State University under my
supervision.
________________ _______________
Mr. Oresanwo A.M Date
SUPERVISOR
________________ _______________
Mr Adebosin W.G Date
H.O.D
_________________ _______________
Dr. O.A. Viatonu Date
Directorate of
degree programme
___________________ _______________
External
Examiner Date
ii
DEDICATION
This research work is dedicated to the
Almighty Allah, God Al muhaymin, Al mu’min, Al mutakabbir and Al Shakur who
made this write up a successful one.
Also to the entire family of Agara, for
being my rock.
iii
ACKNOWLEDGEMENT
I
want to use this medium to express my profound gratitude to Almighty Allah, for
His mercy and protection over me and for giving me strength to put this body of
work together.
To
my project supervisor, Mr. Oresanwo A.M for his guidance and support to the
success of my project work and for his invaluable contributions to make this
work a reality, I am saying thank you Sir, may Almighty Allah continue to bless
you and your family all through the days of your life.
I
greatly appreciate the efforts of my HOD, Mr. Adebosin W.G and other lecturers
like Dr. Oshodi O.O, Mr Ademola A.M and Mr Ayanwole A.A and others for their supports
and the knowledge they impacted in me in this wonderful citadel of learning.
I
seize this wonderful opportunity to express my sincere thanks appreciation to
my loving, caring and indispensable parent, Mr Agara L.O and Mrs Agara A.A for
the unconditional love, moral support, spiritual support, advice they gave me.
They taught and support me financially and spiritually in every way and they
taught me to believe in myself through their faith in me. My prayer for the
both you is that they live long enough to reap the fruit of your labour in good
health and make almighty Allah make Al.Jannah Fridaus your final abode (AMEN).
I
also appreciate my brother and sisters; oluwakemi Agara, zainab Agara,
Ridwan Agara, Sherifdeen and my lovely
helping girl Olashile Agara, also to my baby, Opeyemi, the last born of the
house. I also appreciate my boss mrs balogun Omolara for her support and care,
may Allah grant all your wishes in shall Allah. (AMEN).
My
gratitude also goes to my Aunty Rofiat, mum Muhammed and my brother
Edetomolaosi for always being there for me to lean on. Also, to Omotoprecious
Ventures for the typesetting of this work.
I
will never forget my loving man, Lawal M.A.B for his care, encouragement,
support and his families, may Allah continue to be with you all (AMEN)
iv
ABSTRACT
The
very aim of this research work is to elicit information on instructional
materials and achievement of students in Senior Secondary School Accounting,
the research work made use of questionnaire which was distributed among 250
respondents from four (4) schools to get information concerning instructional
materials and achievement of students in Senior Secondary School Accounting,
the study made use of Okemagba Senior Secondary School, Epe, Epe Grammar
School, Alaro Community School and Pobuna Senior Secondary School, Epe, Lagos
as a case study; Chi-Square method was adopted for the analysis; at the end of
the analysis, findings revealed that instructional
materials play a significant role in determining the academic performance of
students in financial accounting, the competence of teachers with respect to
their knowledge of the subject matter, accounting determine their choice and
selection of instructional materials and those taught with instructional
material perform better in an examination than those taught without
instructional material in financial accounting and recommendations were made
for the effective decision making.
v
TABLE OF CONTENT
Title
Certification
Dedication
Acknowledgement
Abstract
CHAPTER
ONE: Introduction
1.1 Background
to the study 1
1.2 Theoretical
Framework 5
1.3 Statement
of the problem 6
1.4 Purpose
of the study 7
1.5 Research
Question 7
1.6 Research
Hypothesis 8
1.7 Significance
of the study 8
1.8 Delimitation
of the study 9
1.9 Operational
Definition of Terms 9
vi
CHAPTER TWO: Review of related Literature
2.1 Concept of instructional material. 12
2.2
Type of instructional material in
accounting 14
2.3
Instructional material and the
teacher’s competence 21
2.4
Instructional material and student’s academic
performance 26
2.5
Appraisal of literature. 27
CHAPTER
THREE: Research Methodology
3.1 Research
Design 30
3.2 Population of the Study 30
3.3 Sample and Sampling Techniques 30
3.4 Instrumentation 31
3.5 Validity of the Instrument 31
3.6 Reliability of the Instrument 31
3.7 Administration of the Research Instrument 32
vii
3.8 Method of Data Analysis 32
CHAPTER
FOUR: Data Analysis and Discussion of findings
4.1 Introduction 33
4.2 Analysis
of Respondents’ Bio Data 33
4.3 Analysis
of the Questionnaire 35
4.4 Testing
of Hypotheses 46
4.5 Findings 50
4.6 Discussion
of Findings 50
CHAPTER
FIVE: Summary, Conclusion, Recommendations and Limitations of the Study
5.1 Summary
of Findings 53
5.2 Conclusion 54
5.3 Recommendations
54
REFERENCES 55
APPENDIX 60
viii
CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
The National Policy on Education
(2006) defines secondary education as “the education children receive after
primary education and before the tertiary stage. For the secondary education to
achieve its goals, the policy emphasized that it shall be six years duration
given in two stages: a senior secondary school stage and a senior secondary
school stage; each shall be of three years duration. It further states that the
senior secondary school shall be tution free, universal and compulsory. It
shall teach basic knowledge and skills, which will enable students to acquire
further knowledge and skills. Accounting is one of the subjects which is
offered by the senior secondary school students. Accounting is a subject designed for the
senior secondary school for students in the commercial department. It enables
the learners to know how to keep records of business activities and have the
necessary sub-skills needed to acquire further skills in their areas of
vocational interest. The program was introduced into the Nigeria Secondary
school curriculum in 1982 in order to address the country’s economic and
technological deficiencies. Its objectives were to create an opportunity for
students to have a broad understanding of business activities, their functions,
inter relationships between business organizations, and to provide students
with skills for processing information. Accounting can be defined as “the
recording, analyzing, summarizing and interpretation of the financial records
of an organization for decision purpose”. Every business requires some form of
investment and a sufficient number of customers to whom its output can be sold
at profit on a constant basis. It can be a profession, occupation or trade. It
can also be a means of livelihood or profit, or an entity that engage in such
activities. “Accounting is an educational process or context, which has it
primary aim, as preparation of people for roles in enterprises, such roles
could be as employees, entrepreneur, accountant, auditor, employer or simply as
self employment” opined (Amao, 2007). From personal observation during the
researcher’s teacjhing practice exercise, it was found that there are many
challenges and problems militating against effecting teaching and learning of
Accounting such problems include inadequate instructional resources,
misappropriate use of instructional resources (chart, television, pictogram
etc) and lack of commitment on the part of the teacher. Most of all concepts
are taught in abstract manner without using needed instructional materials.
Accounting is taught in our secondary schools to achuieve the following
objectives. The influence of instructional mat5erials in promoting students
academic performance and teaching and learning in Accounting Education is
indisputable. The teaching of economics in Nigeria Secondary Schools needs to
be properly handled. The materials used by the teachers to teach at the primary
and secondary school levels of our educational system is incontrovertibly
paramount, important issue is practical classroom interaction and successful
transfer of knowledge from the teacher to the learners. Instructional materials
are materials which assist teachers to make their lesson explicit to the leaner.
Over the years, the poor performance of students in public examinations has
been blamed on the wrong choice of teaching methods by teachers. Teaching and
learning activities have a lot to do with other variables, such as
instructional materials, teacher’s qualification, school environment variables,
students’ factors and so on. In this study, instructional material is the main
focus in order to unveil their effects on the academic performance of students.
The importance of Instructional Materials in any
teaching/learning Process cannot be over emphasized. This is for the fact that
such materials enhance, facilitate and make teaching/learning easy, lively and
concrete. Instructional materials are the devices developed or acquired
to assist or facilitate teachers in transmitting an organized knowledge, skills
and attitudes to the learners within an instructional situation (Nwachukwu,
2006).To be precise, an instructional material are educational resources used
for illustrating the content of instruction, thereby making learning more
concrete and less abstract. The sequence in which learners encounter materials
has direct effect on the achievement of the task. In providing closer
experience to real situation, instructional material enhances acquisition and
retention of factual information. Instructional material not only provide the
necessary concrete experience but also help students integrate prior
experience. Accounting is a discipline which
is concerned with the process of collecting, recording, presenting and
analysing of financial information in a summarized form for the users of
financial statement. Accounting is concerned with the use to which the book
keeping are put, the analysis and interpretation. The keeping of accounting
books is essentially an art and the aims of those who study the subject are
essentially utilitarian. An accountant must not only be interested in record
keeping but also in the application of his professional competence, knowledge and
dexterity in presenting accounting information to assist management and other
users of accounting information in their respective decision making Financial accounting is one of the subjects
offered in the senior secondary school in Nigeria, it is among the subjects
taken in West African Senior School Certificate Examination and National
Examination Council School Certificate Examinations. According to WAEC (2004)
financial accounting is the most popular subject that students offer among the
vocational elective subjects.This subject equips the recipients with the
competency needed to keep basic accounting records. Many students register this
subject in secondary Schools but unfortunately they perform poorly in external
examinations. Statistic of entries and performance
of students by grades In the May/June 2004 West African School Certification
Result (WASSCE) in Nigeria shows that out of 202151 students that registered
for financial accounting, 46778 representing a percentage of 23.14 passed at
credit and above while 93394 representing a percentage of 46.20 failed. In the
year 2005, out of 199274 that enrolled for financial accounting, only 49440
representing a percentage of 24.81 passed at credit level and above while 83655
representing a percentage of 41.98 failed. In the year 2006, out of 211552 that
sat for the examination, only 102539 representing a percentage of 48.47 passed
on credit level and above while 103449 representing a percentage of 48.90
failed. The performance of students in financial accounting in 2006 fell below
the 2005 level and fluctuated over the 3-year period. The drop in the
performance level of financial accounting calls for a review of current
strategies in the teaching and learning of the subject. The traditional methods
of teaching financial accounting such as the discussion method, demonstration
method, Socratic Method and project methods have been used but failed to impact
the necessary knowledge and skills comprehensively. Okon (2002) equally
believes that these traditional methods are not challenging enough to the needs
of the students. Considering the fact that financial accounting processes are
more of practical which involved the active participation of every members of
an instructional process to ensure that the whole processes is maximized. It
will be fascinating to ascertain the impact of instructional material on the
academic performances of students in financial accounting
1.2 Theoretical Framework
The theoretical framework of this
research hinges on the theory of learning as described by cognitive
psychologists. In theory of cognitive development, mental ability is closely
related to language ability. As child grows older, vocabulary and word usage
becomes the best single indication of his intelligence. Sensory motor ability
is the basis of intelligence and other ingredients are ability to perceive
situations accurately, to see relations, to remember, to use good judgement and
to persist in solving problems. The psychologists posited that in attempt to
learn anything a child must pay attention to it. It also involves exploration
of the visual field, fixing the eyes successfully on different parts rating
these parts and anticipating phenomenon that are not yet clearly perceived
(Akanbi, 2009). This study is of the opinion that Accounting teachers should
use the materials that would enable students to easily perceive learning
situations in a positive way, especially in the teaching of Accounting. Akanbi
92009) distinguished four stages in the development of cognitive or intelligence.
This concept of stage implies that development takes place in unvarying steps
like sequence, regardless of the child’s culture or education. According to
Akanbi, the child begins rudimentary concept formation at the
pre-concepttionakl thinking stage. Here the child begins to classify things in
certain classes bvecuase of their similarity. Here, he explains that the
child’s rather than his logic be either deductive or inductive. This study here
is of the opinion that the teacher should be able to present instructional
resources that would enable the students to overcome their problems. Iot is
also of the fact that inability of the teachers to utilize the appropriate
methods and materials to teach certain concepts in Accounting has contributed
to poor students’ academic performance in Sevnior Secondary Schools (Farrant,
2008).
1.3 Statement of the Problem
Most
financial accounting teachers are not well grounded in the use of and selection
of a viable instructional material and as such the teaching and learning of
financial accounting has not been optimal. The poor performance of students in
financial accounting is evident in the overall results of students in such
examinations as the General Certificate in Education (G.C.E); Senior Secondary
School Certificate Examinations S.S.C.E and National Business and Technical
Examination Board (NABTEB). Despite the efforts being made by accounting
teachers to revamp the performance of students, it appears much is still left
to be done (Ankomah & Kwarteng, 2010). Many teaching methods and approaches
have been introduced but could not improve the achievement of students in
financial accounting. Teachers teach the subject matter in abstraction thereby
making it comprehensive and arduous task for learners and this has militated
against the maximization of academic performance. Also, teachers are not
conversant with the current trend in education in relation to the teaching and
learning of financial account. In developed nations, financial accounting in
colleges is taught using practical processes involving the use of computer and
its programmes such as Microsoft Excel. This is not obtainable in Nigeria as
teachers only make the students to memorize accounting format without really
understanding its relevance to real life situation. This study is designed to
examine the effect of instructional material on the academic performance of
students in senior secondary school.
1.4 Purpose of the Study
The major purpose of the study was to
carry out an assessment instructional material and its effect on the academic
performance of students in financial accounting. Specifically the study sought
to:
1.
Determine the effect of instructional material on the academic performance of
students in financial accounting.
2.
Determine if the competence of teacher will affect the selection of an
instructional material for the teaching and learning of financial accounting
3. Determine if there is a significant
relationship in the performance of students taught with instructional materials
and those taught without them.
1.5 Research Questions
In
order to achieve the objectives of this study, the following research questions
were raised to guide the investigation:
1. Is
there any significant relationship between instructional materials and academic
performance of students in financial accounting?
2. Does
the competence of teachers effect the selection of an instructional materials
for the teaching of financial accounting?
3. Is
there any significant relationship between the academic performance of students
taught with instructional materials and those taught without instructional
materials in financial accounting?
1.6 Research Hypotheses
Ho1:
There is no significant relationship between the use of instructional material
and the academic performance of students in financial accounting.
Ho2:
There is no significant difference between teacher’s competence and the
selection of an instructional material.
Ho3:
There is no significant difference between the academic performance of students
taught with instructional materials and those taught without instructional
materials in financial accounting.
1.7 Significance of the Study
This
research will create awareness to all educational stakeholders on the
importance of instructional material to the teaching and learning of financial
accounting in senior secondary schools. Specifically, the study will influence
policy formulation pertaining to the training of financial accounting teachers
in future. Also, the type of instructional materials will be analyzed hence
facilitating the understanding of the concept of instructional material more
explicitly. Finally, teachers will also be aided on the efficient use of
instructional materials to reach across diverse learners in the
teaching-learning process.
1.8 Delimitation
of the Study
The
study is focused on investigating the influence of instructional resources on
academic performance of senior secondary school students in Accounting in Epe
Local Educational District of Lagos State. Out of twenty six (26) Senior
Secondary Schools in Epe Lagos state, four (4) schools were chosen for the
study. The schools are:
i.
Okemagba Senior
Secondary School, Epe, Lagos
ii.
Epe Grammar School,
Epe, Lagos
iii.
Alaro Community School,
Epe, Lagos
iv.
Pobona Senior Secondary
School, Epe, Lagos
1.9 Operational Definition of Terms
Financial accounting:
It is the process of collecting, recording, presenting and analyzing of financial
information in a summarized form for the users of financial statements.
Instructional Resources:
These are materials that can be used to Illustrate the content of instruction
so as to make teaching and learning
more effective and efficient.
Student’s academic
performance: this is the extent to which
students performed in an examination or has
achieved their educational goals.
Academic
Performance: This is
the display of knowledge attained or skills shown in the school
subjects such as achievements are indicated by test scores or by remarks
assigned by teachers. It is the school evaluation of students classroom work as qualified on the basis of marks
or grades.
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