COMPETENCY IMPROVEMENT NEEDS OF FINANCIAL ACCOUNTING LECTURERS IN COLLEGES OF EDUCATION IN NORTH WEST NIGERIA

ABSTRACT

This study focused on determining the competency improvement needs of financial accounting lecturers in colleges of education in North West Nigeria. This study adopted descriptive survey design. The population for the study comprised of all the 36 Financial Accounting Lecturers currently teaching in the public Colleges of Education in North West Nigeria out of which 28 were male and 8 were female. There was no sample and sampling because of the manageable size of the population hence the entire population was studied. A structured questionnaire titled, “Financial Accounting Lecturers Competency Improvement Needs Questionnaire, (FALCINQ)” was used for collecting data for the study. FALCINQ was an 82- item questionnaire developed by the researcher in line with the literature reviewed and the research questions. The questionnaire was subjected to face validation by three experts in Business Education Department, Faculty of  Vocational Technical Education. Cronbach  Alpha reliability method was used to determine the internal consistency of the instrument which yielded a reliability index of

.87. The data collected were analyzed using mean and Improvement Need Index (INI). The  competency  improvement  needs  of  the  Financial  accounting  lecturers  were

determined as follows: the difference between the two means was calculated ( X n – X p ). This gave the value that indicated whether competency improvement was needed or not

n

in each item. This is referred to as performance Gap (P.G) that is PG =

X  – X p . Thus:

n

where the difference was zero    ( X

– X p

= 0) that is neutral, it means that there was no

need for competency improvement on the item because the level at which the item was needed was equal to the level at which the lecturers could perform the item.  Where the

n

difference was positive  X

–  X p

= +), it indicated that competency improvement is

needed on the item because the level at which the item was needed was greater than the level at which the lecturers could perform the item.  Where the difference was negative

( Xn

– X p =  –  ), it means that competency improvement is not needed. Data analyzed

revealed that improvement is needed in the area of instructional planning competency skills, instructional delivery skills, class management skills and instructional evaluation skills possessed by financial accounting lecturers in Colleges of Education in North West Nigeria. It was concluded that financial accounting lecturers need competency improvement and therefore recommended that Workshops and seminars should be organized  by  NCCE  in  collaboration  with  the  Ministry  of  Education  to  enlighten institution administrators on the need to organize retraining programming for the lecturers on a regular basis so as to assist them develop their desired competencies in teaching and learning.

CHAPTER ONE

INTRODUCTION

Background of the Study

The success of any business greatly depends on the accurateness of accounting records, reports and analysis presented to management for decision making. The essential knowledge of keeping  the  records  of  financial  affairs  of  business  is  directly  the  duty  and  function  of accounting. Incidentally, the effectiveness of accounting jobs and accountants depends on the quality and competency of accounting lecturers. Accounting is an activity, practice or profession of maintaining records of business, people and organization. The practice of accounting is as old as man and at each stage in the development of man, he has developed accounting records according to the needs of time (Babat, 2005).  The author noted that financial accounting is not the product of the past 100 years, but has a long noble ancestry.  Accounting is classified into financial  accounting,   cost   accounting  and   management   accounting.   However,   financial accounting which is the focus of this study directly involves everyday transaction of business.

Financial accounting  is  one  of the  courses  offered  in  tertiary  institutions  including Colleges of Education. It is offered in the Department of Business Education in Colleges of Education.  Financial  accounting  is  aimed  at   equipping  the   recipients  with   skills   and competencies needed to teach accounting at junior secondary school where book-keeping and introductory aspects of financial accounting are  taught  and  learnt  within the curriculum of business studies and at the senior secondary school level where it is taught as a single subject. Financial accounting as a subject equips students with the right skills that will enable them to engage in a life of work in the office as well as for self-employment. Ezeani (2008) defined financial accounting as the process of identifying, measuring and communicating economic

information to permit informed judgments and decisions by the users of the information. Ama

1

(2002) described financial accounting as 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. Garba (2011) also stated that financial accounting is the process of identifying, measuring and communicating financial information to permit informed judgments and decisions by users of the information.   Financial accounting in this study is the systematic recording of financial transactions to showcase the overall performance of the business. It is a service activity, the functions of which include: identifying, measuring, recording and communicating quantitative information, primarily financial in nature, for business organization and  management. The  objectives of financial accounting, according to  Osuala (2004), are to learn how to keep better records for personal and home use; study financial accounting records and reports as an integral part to the functioning of any business enterprise; understand the concept of assets, liabilities and proprietorship so that the fluctuations in business cycles  may  be  correctly  interpreted  and  analyzed.  Generally,  financial accounting  aims  at providing specialized instruction to prepare students for career in business and to help students to assume their economic roles as consumers, workers and citizens. Financial accounting provides background instructions to students for other professional careers requiring advanced studies in accounting and financial accounting skills for personal use. However, no matter how good the objectives of financial accounting may appear, it cannot be realized without competent lecturers who are versed in instructional skills for planning and teaching the subject.

Teaching is an important activity that helps people to gain knowledge and attitudes in order to be responsible citizens, earn a living and lead a peaceful life.   It is also a means of passing knowledge to the next generation (Nwaokolo and Akilaiya, 2004). Teaching, according to Ajoma (2009), is the science and art of assisting a person to learn. Teaching involves the use

of creative and demonstrative skills in aiding the delivery of instructions. It requires that its practitioners should clearly understand what should be done to bring about the most desirable learning in the learners and to be highly proficient in the skills necessary to carry out these tasks. The quality of any educational programme is directly related to the quality of instructions delivered by teachers as no nation could rise above the quality of its teachers (FRN, 2004). Commenting on the importance of teacher quality, Offorma (2010) noted that academically qualified  teachers  have  shown  the  tendency  to  succeed  more  than  their  non-qualified counterparts. Furthermore, Abubakar and Dantani (2005) noted that a teacher cannot teach that which he does not know, yet knowledge alone does not make a teacher. This is because to know is one thing and to be able to transmit knowledge and skills is quite another. A competent lecturer therefore, begets qualitative education which when adequately transmitted will in turn lead to rapid national development which can only be brought about by an experienced lecturer.

Matzler and Woessmann (2010) described an experienced lecturer as one who has a teaching qualification with at least ten years teaching experience, and must as well possess good reputation for teaching. A lecturer is an individual that has been trained pedagogically and in the subject matter to impact skills, knowledge and attitude to students at the tertiary education level. According to Ede and Olaitan (2009), a lecturer is a person who communicates knowledge, skills and attitude to someone in a school. A lecturer of financial accounting is someone who has the responsibility of imparting the content of financial accounting to students of financial accounting in their institutions. Therefore, lecturers of financial accounting in Colleges of Education irrespective of gender and location are inundated with the responsibility of not just presenting the knowledge of subject matter to the students but also to pass on the appropriate pedagogy needed in teaching the subject matter (financial accounting). A lecturer in this study refers to a male or

female teacher in both rural and urban College of Education who is saddled with the responsibility of transmitting knowledge and skills appropriate to students according to their abilities and needs. The lecturer performs this function through direct teaching and offer learning activities to that effect.

Generally, lecturing has been considered as one of the most interesting and challenging professions in human endeavor (Nwodo, 2006). People need to teach others in order for them to learn and be educated. Those who teach others must possess the right characteristics, skills and competency to enable them impart knowledge that will have a durable effect on the lives of the people they teach.   The lecturers’ characteristics and competence are directly related to the quality of instructions they deliver in the classrooms as well as to the overall academic performance of students (Richards, 2006).  Olaitan, Amusa and Asouzu (2010) noted that there is a relationship between the years of experience of lecturers and the competency level they exhibit. The lecturer’s level of competency and experience determine his level of effectiveness. It is, therefore, necessary to always ascertain the level of competence required and possessed of lecturers in order to determine the improvement needs. Incidentally the level of competency possessed by financial accounting lecturers in Colleges of Education in North West Nigeria is to be ascertained based on the current performance of the financial accounting students in the Colleges of Education which indicated a persistent poor performance (See Appendix ‘A’ pages,

102-104).   This poor performance as shown in the summary of five year results of financial accounting students for the years 2009/10, 2010/11, 2011/12, 2012/13, and 2013/14, of Colleges of Education in North Western states is disturbing and calls for urgent attention.

College of Education is a tertiary institution whose primary role is to produce middle level personnel for commerce, industry, agriculture, health and teaching.  Colleges of Education

are advanced teacher training Colleges established to train and equip teachers to teach in primary and junior secondary schools in Nigeria. The graduates of Colleges of Education obtain Nigeria Certificate in Education (NCE). The philosophy of the Nigeria Certificate in Education (Vocational and Technical Education) is to provide technical and vocational teachers with the intellectual and professional background for teaching technical and vocational subjects and to make them adaptable to technological development for effective teaching in schools (NCCE,

2012). Graduates of the federal, states and private Colleges of Education are expected to teach in the Nations primary and junior secondary schools.  By implication, Colleges of Education are the first tier of tertiary institutions which run regular teachers training and development programmes structured to strike a balance between the knowledge of subject matter and pedagogy to improve professional  teaching  and  learning.  Lecturers  of  financial  accounting  in  the  Colleges  of Education are inundated with the responsibilities of not just presenting the knowledge of subject matter to the students but also to pass on the appropriate pedagogy needed in teaching the subject matter (financial accounting) to the students. Therefore, the degree of success of these lecturers achieving the set goals depends on the level of their competency (Titilayo, 2012).

Competency is  a  combination of  knowledge,  skills,  and  behavior  used  to  improve performance. It can also be defined as a state or quality of being adequately or well qualified to perform a task repeatedly with the same level of proficiency. According to Olaitan, Amusa and Asouzu (2010), competency is the knowledge, skills, attitudes and judgments which are required in  order  to  perform successfully at  a  special proficiency level  in  a  programme. European Commission (2013) describes competency in teaching as a complex combination of knowledge, skills, understanding, values and attitudes leading to effective action. Competent lecturers are therefore, those who achieve the goals which they set for themselves or which have been set for

them by an authority or regulating body (Joseph, 2012). A competent lecturer in the 21st century, according to Wong, Mishra, Koehler and Siebenrhal (2007), needs to master more than the subject matter he teaches. The author stated that the lecturer must also have a deep understanding of the manner in which the subject matter can be changed by the application of technology. In line with the above, Luka and Madaki (2012) noted that the financial accounting lecturer must be competent in planning and delivery of instruction as well as the use of information and communication technology (ICT) to enhance the delivery of instruction. The competency of the college lecturer should include professional competencies (professional knowledge and skills) for  instructional planning,  instructional delivery, class  management  as well as  instructional

evaluation (Zhang and Jianhui, 2006). In this study therefore, a competent financial accounting lecturer is someone who produces desired outcomes in the course of his duty as a lecturer. Financial accounting lecturers are therefore, expected to possess these necessary competencies for instructional planning, instructional delivery, class management and instructional evaluation in order to be effective and efficient in their duty.

Instructional planning is the process whereby a lecturer decides in detail on how to use appropriate curricula,  instructional strategies and  resources to  address the  diverse  needs of students before the actual delivery of the instruction.  Nkom (2008) stated that the process of instructional planning  involves  the  selection  of  a  topic  and  contents  from the  curriculum; selection of teaching materials, designing learning activities, selecting the appropriate methods and deciding in the pacing and allocation of instructional time. The planning of instructions helps the lecturer to select the appropriate procedures and opportunity to demonstrate those things to be learnt. The planning of the instructions helps the lecturer to design or decide what learning opportunities students will need to learn to ensure that each student has adequate opportunities to

learn according to his needs and individual differences. Guga (2011) opined that good instructional planning begins with lesson plans, units, projects and assignments, use of instructional strategies that promote problem solving, research, reflection and real-world applications to motivate all students to learn. Lecturers and school leaders need to keep in mind what promotes learning:   good instructional planning; a balanced use of student and teacher- centered approaches; use of technology to motivate, challenge and engage students in classroom activities that promote learners to learn at higher levels. Lecturers must plan various instructional strategies that address students’ different learning styles, backgrounds and interests. They should think on how to vary instructional strategies and methods to suit different situations. Flexibility is  necessary  for  good teaching,  but  it  does  not  take  precedence over  thoughtful planning. Planning is central to effective instruction and to do it well, the teacher must be skilled and competent.   In relation to this study, instructional planning has to do with how a lesson is structured to include its introduction to students, how meaningful the content appears to students, the pace at which the information is to be impacted, the amount of variety introduced, and the amount of students’ involvement. Apart from planning the instruction, the financial accounting lecturer should be competent enough for effective instructional delivery.

Instructional delivery has to do with the way a lecturer teaches a subject. According to Saba,  Ma’aji  and  Tsado  (2012),  instructional  delivery  are  practices  and  procedures  of presentation which lecturers employ to make instructions more effective, more interesting and easier when using a specific method for a lesson unit. The authors observed that for effective teaching of any activity by a competent lecturer, the use of methods and materials are essential in facilitating  the  learner’s  achievement  of objectives.  The  ultimate  goal of any  instructional delivery activity in both formal and informal education is to assist the learner to learn.  During

instructional delivery, lecturers bring the learners in contact with the curriculum contents by using  appropriate  methods and  materials.  Methods play key role  in ensuring effectiveness. Incidentally, the improper use of teaching methods and other instructional delivery strategies can hinder learning especially in skill subject like financial accounting (Barbra, 2009).

Financial accounting lecturers should be able to employ various instructional methods in the classroom. The various methods that can be employed include: team work, collaboration, and use of instructional technologies (IT).   Cantrell (2004) stated that teaching methods are in a continuum,  ranging  from  expository  to  inquiry.  The  exposition  method  of  teaching  is conventional and  widely used  in  the  classroom. However, Cantrell (2004)  opined  that  the conventional methods like lecture method and other teacher-centered methods are not good methods for teaching skill subjects like accounting. Since students of financial accounting must be  active  participants  in the  learning process, student-centered methods should  be  used  in instructional delivery. The students should be made to identify and solve problems that require the use of multiple information sources. Learning by doing should be emphasized in financial accounting. In addition, basic communication, intellectual and interpersonal skills should be used. Lecturers must apply appropriate instructional methods to provide lessons that relate to daily life and relevant to students; links learning to real-life application to make the classroom a real-world activity involving the students. Incidentally, the outcome of a research conducted by Titilayo (2012) showed that financial accounting lecturers in tertiary institutions rarely apply student-centered methods of teaching which negatively affects the academic achievement of the students when instructional evaluation is used to find out how far the learning objectives have been achieved. However, the efficiency of the findings by Titilayo in Colleges of Education in North West Nigeria has not been ascertained. In addition to the instructional delivery, is the class

management which facilitates effective and efficient classroom teaching and student learning if well organize.

The financial accounting lecturer should be competent in class management for students to participate and benefit effectively. Class management is a term used by lecturers to describe the process of ensuring that classroom lessons run smoothly without disruptive behavior by students. It implies the prevention of disruptive behavior from students. According to Manning and Katherine (2007), class management consists of strategies for ensuring physical and psychological safety in the classroom; techniques for controlling student behaviours; methods of ensuring an orderly progression of events during the school day and instructional techniques that contribute to students’ positive behaviour. Evertson and Weinstein (2006) described class management  as  the  actions  taken  by  teachers  to  create  an  environment  that  supports  and facilitates academic and social-emotional learning. In the same vein, Bear (2008) described class management as a process consisting of key tasks that teachers must attend to in order to develop an environment conducive for learning. These tasks, according to Bear, include organizing the physical environment, establishing rules and routines, developing caring relationships, implementing engaging instruction, preventing and responding to discipline problems. Therefore, class management entails a wide variety of skills and techniques that lecturers use to keep students organized, orderly, focused, attentive, on task, and academically productive during class instruction. In this regard only a competent lecturer can effectively manage the class. Furthermore, to the class management is the evaluation of instructions and students achievement from the instructions delivered prior to the instructional evaluation.

Instructional evaluation is the careful consideration of the instruction delivered by the lecturer in order to make judgment about the attainment of the set objectives as outlined in the

instructional planning. Titilayo (2012) opined that instructional evaluation has to do with the ability of a teacher/lecturer to ascertain whether the objectives of a lesson are achieved. It is done by constructing valid and reliable tests to evaluate students’ performance and weaknesses. The lecturer should involve students in evaluating their progress. The lecturer can pose questions in the classroom, and the learner on his part will provide some responses and would soon discover where each of these responses leads to based on the type of feedback he receives from the lecturer. Furthermore, a financial accounting lecturer can adapt instruction based on assessment information; re-teach using different strategies when assessment indicates lack of mastery of what was taught. The competency needs of financial accounting lecturers therefore, should arise from the deficiency in the way instructions are planned, the way the instructions are delivered, the  way and  how  the  classroom is  managed different  from the  requirements and  the  way instruction is evaluated to ascertain attainment of the stated objectives of a lesson.

Need can refer to something that is lacking while improvement can refer to the supply of what is lacking. According to Kaufman (1985), needs refers to the gap or discrepancy between a present state (what is) and desired state (what should be). The author noted that the need is neither the present nor the future state; it is the gap between them. Princeton (2007) defined improvement as a change for the better, and that it is a supply of what or something that is lacking. Galesburg (2007) explained improvement as an activity undertaken based on meeting targeted objectives and  satisfaction  from lower  achievement.  Improvement,  in the  view  of Mamman (2009), is the process of making something better. The purpose of improvement is to make a situation or an event better. In this study, competency improvement needs of financial accounting lecturers refers to an anticipated change to bridge a gap between current level of performance and the expected level of performance of the financial accounting lecturers in

teaching financial accounting in Colleges of Education by identifying the component areas that require improvement. Through a preliminary study carried out by the researcher the component areas of competency that may require improvement include: instructional planning competency, instructional delivery competency with the help of information and communication technology (ICT), class management competency and instructional evaluation competency which form the core  competencies  needed  by  a  lecturer  for  effective  teaching  and  learning.  According  to Offorma (2010), lecturers’ quality, effectiveness, experience and competency are very vital, since it is the lecturers that will determine the extent of achievement of the goals and objectives of the subject matter. These qualities are expected of every lecturer although location and gender may in some cases pose some influences on the teachers’ behaviours and quality.

Location is the environmental condition around which a school is situated or a condition where instructions are taught and learnt. It could be urban or rural. Urban environment can be conceptualized as belonging to, a town or city with essential amenities and high population density.  The  essential  amenities  include:  power  supply  and  road  network  while  rural environment is characterized by low population density, isolated places and epileptic power supply (Osokoya and Akuche, 2012). The location of a College of Education can affect the financial accounting lecturer’s output positively or negatively. There is rural/urban differences of teachers/lecturers efficiency and effectiveness which is attributed to various causes vis-à-vis, uneven  distribution  of  resources,  poor  school  mapping,  inadequate  facilities,  problem  of qualified lecturers refusing appointment or not  willing to  perform well  in  isolated villages because rural communities are characterized by low population, monotonous and burdensome life. Most lecturers would prefer to stay in the Colleges of Education in urban areas because of the benefits and comforts of the city.   This however, affects the Colleges of Education in the

rural areas negatively. Gender on the other hand is a biological phenomenon owing to femininity or masculinity which cannot be manipulated. In the opinion of Thomas (2007), the concept of gender equality is not about both boys and girls (men and women) doing the same things. It is quite natural that they are good at different things (both emotionally and physically) and that should be accepted.  In general, females on average are more nurturing, tender-minded, and are perceived as great risk takers and they react to situations with greater emotional intensities than male. Therefore, female accounting lecturers would be better in class management, instructional planning, delivery and evaluation than their male counterpart. In the context of this study, gender means male or female lecturers who are currently teaching financial accounting in a College of Education.

Lecturers of financial accounting in Colleges of Education irrespective of their gender must  possess the  right  characteristics, skills  and  competency of imparting  knowledge, and accounting skills to the students of financial accounting.  In addition to the impartation of the content knowledge, financial accounting lecturers must pass on the pedagogical on teaching the subject financial accounting to the students of financial accounting. It becomes necessary therefore, to ascertain the competency required and possessed by financial accounting lecturers in teaching the subject in other to determine the improvement needs hence this study.

Statement of the Problem

Ideally, the teaching of financial accounting in Colleges of Education is supposed to be dynamic, practice – oriented and activity based through the application of different planning and teaching  strategies.  The  financial  accounting  lecturer  supposed  to  be  conversant  with  the selection of content of a lesson,  selection of available human and material resources, methods and  techniques  for  teaching  during  instructional planning  and  the  use  of  various  delivery

methods  in order to make the teaching and learning effective. This is because the final results of the students determine the lecturers’ competency and effectiveness as the learning of financial accounting depends on the effective teaching of the subject while methods of teaching largely determine whether students will learn or not.

However, the  problem of persistent  poor  performance of students offering  financial accounting in Colleges of Education in North West Nigeria is quite disturbing and therefore, calls for urgent attention. This is indicated in the summary of five years results from Colleges of Education from the North Westerns States with the exception of Kebbi State which does not offer financial accounting in her College (See Appendix ‘A’ pages, 102-104). This poor performance is as shown in the summary of five year results of financial accounting students for the years 2009/10, 2010/11, 2011/12, 2012/13, and 2013/14.  Take College of Education Gumel, Jigawa State as an example. In 2009/10, 53 students sat for the examination representing 100% of the students that sat for financial accounting examination out of which 41.5% passed and

58.5% failed. In 2010/11, 68 students sat for the examination 36.8% passed and 63.2% failed, in

2011/12, 59 students sat for financial accounting examination out of which 35.6% passed and

64.4% failed, in 2012/13, 63 students sat for the examination, 46.0% passed and 54.0% failed and  in 2013/14, 76 students sat  for the examination, 42.1%passed and 57.9%failed. Going through the other states results, generally, it indicated that there is a persistent poor performance in all the years in all the states. This displeasing situation calls for investigation. The situation may be due to lack of competent lecturers.

In a preliminary study carried out by the researcher in some Colleges of education in North West Nigeria, financial accounting students complain of not understanding the subject which incidentally, makes most of them to opt for other options within Business Education such

as Distributive/Office Education thereby lowering the enrolment in financial accounting. The inability of financial accounting lecturers to impact the necessary knowledge and accounting skills to financial accounting students has contributed to the high level of unemployment among the students in the country. Employers find it difficult to absorb young graduates because they do not possess the emerging knowledge/skills needed to fit into today’s accounting jobs. Unemployment among financial accounting graduates of Colleges of Education has mismatch between the skills provided and job requirements in the market place.

Literature has shown that  competency improvement needs of teachers is  capable of improving students learning, performance and achievement, but it is not however known/established that competency improvement needs of financial accounting lecturers can improve the performance of financial accounting students in Colleges of Education in North West Nigeria. Hence the need to determine the competency improvement needs of financial accounting lecturers in Colleges of Education in North West Nigeria.

Purpose of the study

The major purpose of this study is to determine the competency improvement needs of financial accounting lecturers in Colleges of Education in North West Nigeria.  Specifically, the study seeks to determine:

1.  the instructional planning competency improvement needs of financial accounting lecturers in the Colleges of Education;

2.  the instructional delivery competency improvement needs of financial accounting lecturers in the Colleges of Education;

3.  the class management competency improvement needs of financial accounting lecturers in the Colleges of Education and

4.    the  instructional  evaluation  competency  improvement  needs  of  financial  accounting lecturers in the Colleges of Education.

Significance of the study

The findings of the study will have practical and theoretical significance. The findings of the study will be of immense benefits to financial accounting lecturers, financial accounting students, College of Education administrators, National Commission for Colleges of Education (NCCE), researchers as well as the society.

The findings of this study will be of benefit to lecturers of financial accounting. It will not only provide information on the extent to which the lecturers are competent in instructional planning, instructional delivery, class management as well as instructional evaluation but also provide information on where they need improvement and will more likely engage on training targeting the identified needs to update their skills and improve on their competency especially in instructional planning, delivery, class management and instructional evaluation.

Students of financial accounting will equally gain from the findings of this study as the knowledge of the findings would help the lecturers to improve on how they teach the students. The effective teaching and learning that would be derived from the findings will provide them opportunity of learning useful employment skills thereby making them prepared for later or future employment. Exposure to industrial training schemes micro-teaching, teaching practice and workshop practices at school organized by their lecturers would ultimately lead to increase in enrolment of students in financial accounting in the Colleges of Education and provide them opportunity of learning useful employability skills and competency thereby making them prepared for later or future employment.

The findings of the study will be of benefit to the college of education administrators. They will be provided with useful information on areas of competency lacking in the lecturers. The  College  of education  administrators would  use  the  information to  design a  workable programme suitable for improving the competencies needed by their lecturers. The outcome of the study will also assist the college of education administrators in the professional development of the lecturers by mounting and sponsoring the lecturers for seminars, workshops and conferences.  Furthermore, the  knowledge of the  findings  would  help  the  administrators to provide the necessary materials, infrastructures, motivation and encouragement that will help the lecturers to improve their competency.

The findings will provide useful information to the National Commission for Colleges of Education (NCCE) about the competency needs of financial accounting lecturers for effective teaching. This information will serve as feedback that could be used in drafting of policies and professional development programmes for the Colleges of Education lecturers especially in the field of financial accounting. The findings would also help (NCCE) in the review and update of business education  programme especially financial accounting curriculum.

The findings of this study will served as a source of literature to researchers researching on a related study. The information will serve as a reference point for the researchers. The findings of the study would add to the volume of literature available to researchers in financial accounting instructional delivery.

The society will generally benefit from the services of the competent lecturers when their competency improved. They would be producing competent teachers who are able to teach financial accounting effectively in the secondary school level.  The society will not only benefit when the services of the lecturers would become competent but the students will be adequately

prepared for career in accounting and other related professional area.  The employment of the financial accounting graduates would help to solve the problems of unemployment, poverty and other social problems in the society.

The  findings of this study would help to add credence to  Kaufman theory of need assessment  and  Don  Elger  theory of performance on  how  to  bridge  the  gap  between the competency required and  the  performance possessed. The  theories provide  insight  on why lecturers showed need improvement to enhance their performance level. The findings of this study would provide more proof to the tenets of these theories and motivate the lecturers to improve  their  competencies,  and  in  turn  bring  about  improved  instructional  delivery  and improved students performance.

Research Questions

The following research questions were raised to guide the study:

1.  What  are  the  instructional  planning  competency  improvement  needs  of  financial accounting lecturers in Colleges of Education in North West Nigeria?

2.  What  are  the  instructional  delivery  competency  improvement  needs  of  financial accounting lecturers in the Colleges of Education?

3.  What are the class management competency improvement needs of financial accounting lecturers in the Colleges of Education?

4.  What  are  the  instructional  evaluation  competency  improvement  needs  of  financial accounting lecturers in the Colleges of Education?

Hypotheses

The following null hypotheses formulated to guide the study were tested at 0.05 level of significance:

Ho1:    There  is  no  significant  difference  in  the  mean  responses  of  experienced  and  less experienced lecturers in Colleges of Education on their instructional planning competency improvement needs.

Ho2:    There  is  no  significant  difference  in  the  mean responses of lecturers  in Colleges of

Education in urban and rural areas on their instructional delivery improvement needs.

Ho3:   There is no significant difference in the mean responses of male and female lecturers in the

Colleges of Education on their classroom management competency improvement needs. Ho4:   There is no significance difference in the mean responses of male and female lecturers in

Colleges of Education on their instructional evaluation competency improvement needs.

Scope of the Study

The study focused on the competency improvement needs of financial accounting lecturers in Colleges of Education in North West Nigeria. The study was specifically on the instructional  planning,   delivery,   class   management   as   well   as   instructional  evaluation competency improvement needs of financial accounting lecturers in the Colleges of Education. Areas such as curriculum competencies, socio-cultural competencies, environmental competencies as well as literature learning were not looked into. The study used the financial accounting lecturers for data collection, while the students of financial accounting were excluded from the study. The study was further delimited to the nine government Colleges of Education in North West Nigeria where Business Education (Accounting option) specifically financial accounting  is  offered. Namely:    Jigawa State College of Education, Gumel;  Kaduna State College  of  Education,  Gidan-Waya,  Federal  College  of  Education  Zaria,  Kaduna;  Federal

College of Education(Technical) Bichi, Kano; Federal College of Education, Kano; Kano State College of Education Kumbotso; Federal College of Education, Katsina; Shehu Shagari College of Education, Sokoto and Federal College of Education (Technical) Gusau, Zamfara. Other areas of accounting such as managerial accounting and cost accounting were not considered.

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