ACCOUNTING TOPICS: THE EFFECT OF ACCOUNTING AS A VOCATIONAL SUBJECT ON STUDENTS SKILL ACQUISITION

THE EFFECT OF ACCOUNTING AS A VOCATIONAL SUBJECT ON STUDENTS SKILL ACQUISITION

                                                          BY

                                   ALIU ADEDAYO MUFTAUDEEN

                                   MATRIC NO: EKSU/EPE/12/0035

A RESEARCH PROJECT SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, FACULTY OF EDUCATION, EKITI STATE UNIVERSITY, ADO-EKITI IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF THE DEGREE OF BACHELOR OF SCIENCE (ED) IN ACCOUNTING

                  

                                                DECEMBER 2017        

CERTIFICATION

This is to certify that this research work was carried out under my supervision by ALIU ADEDAYO MUFTAUDEEN with Matriculation number EKSU/EPE/12/0023 and has been approved as meeting the requirement of the faculty of education, Department of Accounting Education, Ekiti state university, Ado Ekiti Nigeria.

……………………….                                                             …………………..

   Mr. Adeyemi A.P                                                                          Date

   Supervisor

………………………                                                              ……………………

 Mr. Adebosin W.G                                                                         Date

 Head of department

  

………………………                                                             ……………………

Dr. O.A. Viatonu                                                                                       Date

Directorate of Degree Programme                                        

………………………..                                                           …………………….

External Examiner                                                                          Date

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                                          DEDICATION

This research work is dedicated to Almighty Allah in his infinite mercy for his inspiration and spiritual support for me from genesis of this project till the end and also to my parents Mr. and Mrs. Aliu and to Mr and Mrs. Ojo and to my siblings.

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                                         ACKNOWLEDGEMENTS

I will be forever grateful and thankful to Almighty Allah and Prophet Muhammed (S.A.W). it has been a long journey for me, what I thought was impossible for me but Almighty Allah made it possible for me and I am very grateful and thankful.

I cannot go without thanking my wonderful and amazing supervisor Mr. Adeyemi A.P, thank you very much for your helpful suggestion and contribution and may Almighty God bless you abundantly even beyond your expectations. My gratitude also goes to my parents Mr. and Mrs.Aliu for their support both morally and financially in ensuring that I am successful in life. I cannot thank them enough for their love and care. I pray that Almighty God continue to bless them abundantly and ensure they reap the fruit of their labour.

My gratitude also goes to my siblings in the person of Busola, Sesan, Adeola, Abiodun, Adesewa, Titilayo, Menterey, you are all wonderful for your support and am very grateful, I pray that Almighty Allah will not allow the bond of love of

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which we are binded to be broken. My candid gratitude goes to Mr. Ojo Oluwagbenga and to Mr. Anuoluwapo Onamade, Okunola Tomide, Ololade Victoria for their support during the period in the campus and may Almighty Allah bless you all abundantly.

Lastly my gratitude goes to late Mr. S. Onamade for his support, may his soul rest in perfect peace. I love you all. Thank you so much!

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                                                ABSTRACT

This study provides insight into the effect of Accounting as a vocational subject on students’ skill acquisition level. A test re-test was used to get a reliability coefficient of 0.675 using Pearson Product Moment Correlation Coefficient. Mean and standard deviation were used to answer the research questions while a t-test was used to test the hypotheses at 0.05 significant level .The research design used for this study was descriptive and survey research design. The sample for the study were 112 students in junior secondary school in the area of Epe LGA while the sampling technique used for the study was random sampling technique . The analytical tool used for the study was descriptive statistics and computation of scores for the scales. A self design questionnaire on the effect of accounting as a vocational subject on students’ skills acquisition level was administered to the students.   The  findings of the study show that the student’s level of participation in Accounting as a vocational subject is very poor and there was no significant difference in both males and females participation in these subjects in both public and private schools. The study concluded that the participation of the students in vocational subjects is generally low because they have not been given full attention by the school, government and other stake holders in education. The students themselves are not equally making efforts on their own to learn. It was therefore recommended among others that the schools should be well equipped to provide incentives to encourage the study of the subject. This will help to stimulate and maintain the student’s interests in pre-vocational subjects.

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                                      TABLE OF CONTENT

TITLE PAGE                                                                                             i

CERTIFICATION                                                                                                ii

DEDICATION                                                                                           iii

ACKNOWLEDGEMENT                                                                          iv

ABSTRACT                                                                                               v

TABLE OF CONTENT                                                                              vi

CHAPTER ONE: INTRODUCTION

1.1   Background Of The Study                                                                    1

1.2   Statement Of Problem                                                                          5

1.3   Research Question                                                                                6

1.4   Research Hypothesis                                                                                      6

1.5   Significance Of The Study                                                                    7

vii

1.6   Scope and Limitation Of The Study                                                     7

1.7   Definition of Terms                                                                              8

CHAPTER TWO         : LITERATURE REVIEW

2.1 Conceptual Framework                                                                        9

2.2 Theoretical Framework                                                                        26

2.3  Empirical Framework                                                                          29

2.4 Summary of Literature Reviewed                                                                   35

CHAPTER THREE: RESEARCH METHODOLOGY

3.1 Research Design                                                                                   36

3.2 Population                                                                                            36

3.3 Sampling and Sampling Techniques                                                     36

3.3 Research Instrument                                                                                      37

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3.5 Validity and Reliability of Instrument                                                  37     

CHAPTER FOUR: RESULTS AND DISCUSSION

4.1     Data Presentation Analysis                                                               40

4.2     Discussion of Findings                                                                      51

CHAPTER FIVE: SUMMARY, CONCLUSION, AND RECOMMENDATIONS

5.1 Summary                                                                                              53

5.2 Conclusions                                                                                          53

5.3 Recommendations                                                                                54

REFERENCE                                                                                             55

 APPENDIX I                                                                                             60

  APPENDIX II                                                                                           61

 CHAPTER ONE

                                                          INTRODUCTION

1.1     Background to the Study

Practical skills acquisition is an important aspect of Vocational Education (VBE) programme at the various levels of the Nigerian education. In support of this, one of the National Educational Objectives states that the acquisition of appropriate skills, abilities and competencies both mental and physical are important for all Nigerians to live and contribute to the development of their society (Federal Government of Nigeria - FGN 2004). Consequently, the National Educational Policy document (2004) states that the Nation’s educational activity should be centered on the students in order for them to acquire maximum skills acquisition for self-development and fulfillment in the labour market. Unfortunately, due to certain impediments, the level of practical skills acquired by these students, compared with the demands of the labour market and technological advancement, is nothing to boast about. This explains why most employers of labour in this nation and abroad consider the products of Vocational Education as half-baked and unusable without further training (Ekpenyong, 1988). As a result of this, many graduates of Vocational Education are found all over the nation without gainful public employment. These graduates too cannot be self-employed because they are not able to put to practice what they studied in their tertiary institutions. It is against this backdrop that this paper is written to determine the effect of accounting as a Vocational Subject on students knowledge and skills acquisition could help to boost sustainable According Udo (2008) Vocational Education is a comprehensive activity-based educational programme that is concerned with the acquisition of practical skills, understandings, attitudes, work habits and competencies that are requisite to success in a chosen business occupation while skill is defined by Ekpenyong (1988) as the ability to use one’s knowledge effectively and readily in execution of performance; technical expertness, a power or habit of doing any particular thing competently. He opined that this definition is stressing that a skill is based on using knowledge expertly; the objective of which is to bring that knowledge to maximum level of competency. Hence maximum skills acquisition involves that ability to perform any given tasks with ease, competently and expertly without much stress and sweat. According to Okorie and Ezeji (1988) the acquisition of the requisite skills is a means of increasing the productive power of any nations. Consequently, they added that the Nigerian society should recognize the fact that every citizen should be equipped to contribute effectively to the welfare of the country. The acquisition of such practical skills is important because when efficient and skilful hands are employed in any fields of human endeavors, high productivity is usually achieved. Economically, maximum skills acquisition by Vocational Education students and others will help to enrich the Nigerian society and in this way, tend to make possible sustainable development. Okorie and Ezeji (1988) opined that a rich nation is one that is capable of meeting the economic, social, moral and political needs of the citizenry. To the Vocational students, maximum skills acquisition helps them to be engaged in productive work either for themselves or for employers of labour. This enables Vocational Education students to qualify for and hold productive employment as well as increases their productivity and earns more remuneration. Other importance of acquiring maximum skills and competencies includes: it reduces the drop-out rates among the Nigerian youths, it helps to make the youths intelligent users of the products of technology as well as the most reliable vehicle for economic prosperity and diplomatic supremacy of the Nigerian nation. These benefits of maximum skills acquisition are still there for us if Vocational Education students will think twice and change their negative attitudes towards them and turn to develop themselves sufficiently in the skills and competencies inherent in Vocational Education programmes of their schools.

Accounting is one of the major occupational areas of vocational business education (VBE) that can prepare the Nigerian students for a job or employment within a wide range of business career such as pay-roll clerks, purchasing clerks, audit clerks, book-keepers, cashiers and business teachers who undertake the teaching of accounting to other learners. According to Osuala (1998), accounting is the process by which data relating to the economics activities of an organisation are measured, recorded and communicated to interested parties for analysis and interpretation. He pointed out that accounting had its root on the need to keep the records of business transactions and that the chief reasons for keeping accounts are the need of the trader to know how much he owes, how much he owns, how much profit has been made and what his financial position is at a given time. Udo (1996) defines accounting as the process of identifying, measuring, sorting and communicating financial information to permit informed judgements and decisions by users of the information. He added that the role of accounting activities in the operation of business enterprises entails recording, classifying and summarizing the enterprise monetary transactions and interpreting the results for both the internal and external end users of such information. On the personal uses of accounting to VBE students, Udo (1996) opined that it helps to develop in the VBE students the ability and desire to keep records for personal use., to develop in the VBE students the ability to interpret and analyse business papers and records in the capacity of a final consumer, to give the VBE students preliminary training for the advanced study of accounting, to develop in the VBE students an understanding of some of the problems and characteristics of a business enterprise, to train the VBE students with knowledge of records keeping necessary to carry out a small business, to train the VBE students to become book-keepers, cahiers or accountants in the business enterprises or in their self-established business ventures. The skills and competencies assist the VBE students to live and contribute meaningfully to sustainable development in Nigeria.

1.2     Statement of the Problem

Since the introduction of vocational subjects in schools, efforts have been made by the schools and government to equip the schools with important laboratory and workshop equipment as well as the providing them with more qualified and motivated teachers. However comments made by many interest groups in education on the performances of most of the students in these vocational subjects in many schools are not only disheartening but clearly indicate that all is not well. The researcher is therefore bothered to find out whether this is general with all the schools or is it particular to some schools. These vocational skills as most of them are sex stereotyped. These issues bothering the researchers therefore constitute the problem elements.  

1.3     Research Question

The following research questions will be raised to guide the study:

1.     What is the level of participation of male and female students in vocational

subjects?

2.     What is the performance of the students in vocational Subjects?

3.     What is the relevance of financial accounting to students in Secondary Schools?

4.     What is the level of skills acquisition of vocational students of Financial accounting in Secondary Schools?

5.     What are the challenges faced the learning of Financial Accounting in Secondary schools?

1.4     Research Hypothesis

Ho₁:   There is no significant relationship between Financial accounting as a vocational subject and students’ skills acquisition.

Ho₂:   There is no significant relationship between the level of participation of male          and female students in vocational subjects and students skill acquisition

1.5     Significance of the Study

The study examined the effect of Financial Accounting as a vocational subject on skills acquisition level of students. The findings of the study would be useful to;

·        Teachers as they work towards providing learning experiences that are motivating to students.

·        It would also be of help to Financial Accounting students in assisting them to acquire maximum and sufficient skills and competencies that will help them to live and contribute to sustainable development in Nigeria.

·        It would also help education administrators in bringing to the fore the need to re-assess Financial accounting as a vocational subject in the senior secondary schools.

1.6     Scope and Limitation of the Study

The essence of this research work is to primarily study the effect of accounting as a vocational subject on students knowledge and skills acquisition. The research intends to focus on selected Senior Secondary Schools (S.S.S) in Epe local government Area (LGA) of Lagos State for ease of collection and analysis of data. This study is limited to selected secondary schools in Epe Local Government area of Lagos State due to financial constraint and time factor.

1.7     Definition of Terms

Vocational: means the introducing subject that prepares students to have skills and                               vocational training that will lead to specialization in future.

Skills acquisition: is the science that underpins movement learning and execution and is                                   more commonly termed motor learning and control (Williams & Ford,                                  2009)

Secondary School Education: according to the National Policy on Education (2004),                                                         Secondary education is the education received after the                                                          primary school education and before the tertiary education

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SOCIAL STUDIES TOPIC: THE PROFESSIONALISM OF SOCIAL STUDIES TEACHERS AS A CONDITION FOR IMPROVING STUDENTS` ATTITUDE AND PERFORMANCES IN SOCIAL STUDIES. (A CASE STUDY OF SOME SELECTED JUNIOR SECONDARY SCHOOLS IN EPE LOCAL GOVERNMENT)

THE PROFESSIONALISM OF SOCIAL STUDIES TEACHERS AS A CONDITION FOR IMPROVING STUDENTS` ATTITUDE AND PERFORMANCES IN SOCIAL                                                                  STUDIES.

(A CASE STUDY OF SOME SELECTED JUNIOR SECONDARY SCHOOLS IN EPE LOCAL GOVERNMENT)

BY

ADETAYO OLUWADAMILOLA SAKIRAT

MATRIC NO: EKSU/EPE/13/0150

A RESEACH PROJECT SUBMITTED TO THE DEPARTMENT OF SOCIAL STUDIES, FACULTY OF EDUCATION, EKITI STATE UNIVERSITY, AND ADO-EKITI, NIGERIA.

IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF BACHELOR DEGREE IN EDUCATION (B.SC.ED.)

DECEMBER 2017

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                                                CERTIFICATION

This is to certify that the project was carried out by ADETAYO OLUWADAMILOLA .S. of the faculty of Education, university of Ado-Ekiti, Nigeria.

_____________________                                             ________________

MR SEBIOMO  BOLA                                                         DATE

PROJECT SUPERVISOR                                                                                  

________________                                                                __________________

MR SEBIOMO BOLA                                                          DATE

H.O.D

__________________                                                 _________________

DR . O. A.VIATONU                                                            DATE

DIRECTORATE OF DEGREE PROGRAMME                                 

__________________     

EXTERNAL SUPERVISOR                                                            DATE

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DEDICATION

This research work is dedicated to almighty God, the merciful and supporter, for his infinite mercies and blessing showered upon me.

 This study is also dedicated to my ever loving and caring parent Mr. and Mrs. Adetayo for their relentless efforts and contributions toward my educational pursuit in life, and also my supervisor, a lovely and caring father, Mr. Sebiomo.

   May God almighty continue to bless his family (amen).

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                                          ACKNOWLEDGEMENT

           My thanks goes to God almighty who has been my guidance and counselor that see me through the attainment of this academic height in my life and his lovely kindness for keeping me strong and healthy to face the rigor of this institution.

          With gratitude appreciation do I admit the love assistance of my dearly father Mr. Adetayo for his assistance throughout the programmed and also to my caring mother for her support and prayer throughout the programmed.

           Moreover, my appreciation also goes to my elderly and younger one`s Adetayo Opeyemi , Adeola Adetayo, Adesola Adetayo, and Adewale Adetayo for  depriving themselves of so many things toward my success in the programmed.

           My gratitude also goes to my mentor, the man behind my success for his support and encouragement to Mr Sunday Motoni and Mr. Monday Amaechi, Mr. Adekunle Adedeji, for the contribution and assistance.

           My gratitude also goes to my caring and awesome friends and mate, Tomiwa Mamu Kuyomi, Alaba Oluwaseun, Alabi Victoria Yetunde, Hassan Aderonke, Mukaila Rofiyat, Taiwo Oluwatosin, Hosanna Ibrahim, Taiwo Oluwatosin, James Motunrayo, Ajikobi Wasiu Bolaji and Bello Rashidat, Omotoprecious ventures for their contribution towards the success of my programme.

           Also my gratitude goes to my loving and caring sisters from another mother okunbajo Oluwaseun, Okunbajo Oluwaseyi, Alogba Opeyemi, Alaba Damilola, Bashiru Yetunde for their effort and contribution May god almighty continue to shower his blessing on them.

           My thanks also go to the entire staff and student of the whole school and

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communities used in administering my questionnaire.

To other who have contributed financially morally, spiritually toward the completion of this project. I say a very big “thank you” and my prayer remain God blessing on you (amen)

Lastly to my project supervisor Mr. Sebiomo, I say a very big thank you for your patience, constructive criticism and kindly advice toward the completion of this research work more grease to your elbow

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                                                       ABSTRACT

The study sought to find out the impact manifested on the students’ attitude and performance by the teaching of the professional social studies teachers in the course of learning social studies in nine (9) public and four (4) approved private secondary school in Epe Local Government area of Lagos State. A total of fifty social studies teachers, thirty (30) from public and twenty (20) from private schools were involved in the findings. At the end of the findings the research found out. (1) That the students taught by the professional social studies teachers interacted very well in the classroom. (2) That the public schools recorded a greater number of qualified professional social studies teachers than the private schools. (3) That the quality of social studies teachers in the public schools was more than those in the private schools. (4) That the social studies teachers in the public schools earned higher income than the social studies teachers in private schools. The implication of the findings was highlighted and recommendations were made.

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                                                TABLE OF CONTENT

CONTENTS                                                                             PAGES

Title page                                                                                i

Certification                                                                            ii

Dedication                                                                               iii

Acknowledgement                                                                   iv-v

Table of contents                                                                     vi-ix

CHAPTER ONE

1.1   Introduction                                                                      1-2

1.2   Statement of problem                                                                 2

1.3   Purpose of the study                                                                   2

1.4   Research Questions                                                           2

1.5   Significance of the study                                                   3

1.6   Validity and reliability of the instruments                         3       

1.7   Scope of the study and limitation                                               3

1.8    Definition of terms                                                           3-4

CHAPTER TWO

2.0 Introduction                                                                      5

2.1 Literature Review                                                              5-6

2.2 The Reasons for the Study of Social Studies                     6

2.2.1 Practical Justification                                                     7

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2.2.2 Intellectual Justification                                                  7-8

2.3 The qualities of Professional Social Studies Teacher                  8

2.4 Shortage of Professional Social Studies Teacher               9

2.4.1 Work Load Issue                                                            9

2.5 Teachers and Student Relationship                                             9-10

2.6 Job satisfaction                                                                           10-11

CHAPTER THREE

     Methodology

3.0 Introduction                                                                                12

3.1 Research Design                                                                12

3.2 Population                                                                         12

3.3 Sampling and Sampling Techniques                                 12

3.4 The Research Instruments                                                 13

3.5 The Researcher Procedures                                                         14

3.6 Analysis Data                                                                    14

CHAPTER FOUR

4.1 Introduction                                                                      15

4.2 Distribution of teacher’s respondents                               15-18

4.3 research question 1                                                            18-19

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4.4 Research Question Two                                                    19-20

      Research question 4                                                          20

      Hypothesis one                                                                           21

      Hypothesis two                                                                 22-23

      Hypothesis three                                                               24

CHAPTER FIVE

   Discussions of Findings, Summary, Conclusion                           

  And Recommendation                                                                   

5.0 Introduction                                                                      26

5.1 Discussion of Findings                                                      26-29

5.2 Summary                                                                           29

5.3 Conclusion                                                                        30

5.4 Recommendation                                                               30-31

5.5 Suggested For Further Research                                        32

       References                                                                        34-36

       Appendix I                                                                       36-37

       Appendix II                                                                      38-39

                                                         

ix

          CHAPTER ONE

1.0     INTRODUCTION       

1.1     BACKGROUND TO THE STUDY        

Social studies is the study of man and his relationship with social and physical environment.

Akinlaye F.A et al (2001) described it as learning about the past, and applying what you have learned to the present. The subject is about human society in various aspects or branches.

          Social studies is one of the most important subjects studied in schools from the cradle (foundation of education).

          Social studies involve problem solving and calls for rational thinking, training is characterized by the specific nature and hence, by both depth and narrowness of the knowledge it impacts. Therefore, a professional person is expected to perform a specific task in a prescribed manner as a result of his training or profession.

          Social studies is very important to all parts of education and whosoever that wants to teach social studies must be capable, competent, subservient, pertinent, current etc because the usefulness of social studies is apparently not only to life after school but also in its application to other areas of the curriculum.

          The present and past records of social studies results at the secondary schools in Lagos state proved that our secondary school students have many rivers of problems to contend with in the learning of social studies. It is observed that some teachers who are to carry these assignments are also parts of the problems.

          In both private and public secondary schools in Lagos state today, a large number of teachers are not qualified for teaching social studies while some have no training in the profession at all. So taking social studies to the professional level is considered the subject of discussion in this project.

          Finally, this study will attempt to argue for the desirability of having professional social studies teachers in our private and public schools.

1.2     STATEMENT OF PROBLEM

          The usefulness of this study was discovered after noticing the poor state of student’s performance in social studies in our private and public schools in Lagos state.

          The lukewarm attitude towards the learning of social studies is once school is moving from bad to worse , and there is no fast urgent solution to the situation, we might end up getting to the stage where the situation will have no remedy and the essence of social studies in our life will not be achieved.

1.3     PURPOSE OF THE STUDY

          The purpose of this study was aimed at giving suggestion on improving the standard of teachers or ensuring that only professional social studies teachers are given the madate to handle students to enhance the mastery of the subject and ensure healthy contributions towards their education and career.

1.4     RESEARCH QUESTIONS

          All efforts will be made to address the following questions

1.     Are the professional and non professional teachers receiving equal payments?

2.     Is the attitude of social studies students taught by professional teachers better than those taught by non-professionals?

3.     Is the quality of social studies teachers in private and public schools the same?

4.     In any case of another job opportunity will the professional or non professional social studies teacher drop the teaching job?

5.     Are the public and private school social studies teachers receiving the same remuneration?

1.5     SIGNIFICANCE OF THE STUDY

          It is the ultimate focus of this research that the findings of this study are of importance to both government and institution.

          The study is helpful to the building of solid and sustainable educational policy with regards to the employment of professional social studies teachers and the availability of standard facilities in our school system.

          The study will enable the government, Ministry of Education and private school operators to use the specification to enhance the teaching and learning of social studies.

          It is also expected that the study will benefit parents who engage the services of private social studies teachers for their kids or wards.

1.6     VALIDITY AND RELIABILITY OF THE INSTRUMENTS

          The questionnaire were validated, both face and content by experts that the instrument measure what it is purposed to measure and reliable because the instrument shows the same results.

          The instrument having met all the prescribed psychometric standards and procedures was then used for this study.

1.7     SCOPE OF THE STUDY AND LIMITATION

          This study will consider by comparing the salary quantity and the teaching techniques of professional and non-professional social studies teachers in selected public and private schools in Epe local education district of Lagos state.

          The study is limited to nine(9) public and four (4) private schools in the  area.

1.8     DEFINITIONS OF TERMS

          In this study, the following term will be used:

1.     Respondents: All social studies teachers that filled the questionnaire

2.     Profession: A type of job that needs special training or skill especially one that needs a high level of education

3.     Professional teacher:     These are teachers with written or printed statement (i.e certified) and that undergo all professional training to obtain professional certificates such as B.SC, B.ED, NCE, and so on and so forth.

4.     Non-Professional teachers: These categories of teachers are those that do not undergo professional training and do not have any professional qualifications.

5.     Social studies: Study of human beings in their environment

To get the complete project: 

PAYMENT OPTION 1.

» Bank Branch Deposits, ATM/online transfers (Amount: ₦3,000 NGN)

      Bank: ACCESS BANK PLC

   Account Name: ALELAMOLE PRECIOUS H. 

   Account Number: 0732881883

   Account Type:SAVINGS
   Amount: ₦3,000

INSTRUCTIONS AFTER PAYMENT.

After payment, send the following details to 08133742738 or 08056089202 or e-mail your payment details to omotopreciousventures@yahoo.com

Payment Details We Expect From You.

• Depositor’s name
• ATM location (for ATM transfers)
• Bank used in making the payment (for ATM transfers and Bank deposits)
• Amount paid
• The Requested Project topic
• A functional e-mail address

Projects are sent in MS word format within 30 minutes of payment confirmation.

  For questions and complaints call: +2348133742738 or +2348056089202