TEACHERS’ PERCEPTION OF THE EFFECTIVENESS OF METHODS EMPLOYED IN TEACHING FINANCIAL ACCOUNTING IN SECONDARY SCHOOLS IN EGBA EDUCATION ZONE OF OGUN STATE

ABSTRACT

This study sought to determine teachers’ perception of the effectiveness of methods employed in teaching financial accounting in secondary schools in Egba education zone of Ogun State. A descriptive survey research design was adopted for the study. Six research questions and six null hypotheses (at 0.05 level of significance) guided the study. The population of the study consisted of all the 179 financial accounting teachers in the education zone. There was no sampling since the entire population of the study was used. A 69 item questionnaire titled: teachers’ perception of  the effectiveness of  methods employed in teaching financial accounting in questionnaire (TPEMETFAQ) was used for data collection. Data collected were analyzed using mean and standard deviation while t-test statistic was employed to test the null hypotheses. The reliability of the instrument yielded 0.83 using Cronbach Alpha formular. The findings of the study showed that the respondents perceived direct, demonstration, problem-solving, team-teaching, experiential and individualized methods effective in teaching financial accounting in secondary schools.   It was discovered that there is no significant difference in the mean responses of teachers in their perception of the effectiveness of methods of teaching financial accounting. The study concluded with the recommendation that, for pedagogical practices of financial accounting teachers to be aligned with those prescribed by curriculum planners, educational authorities and school administrators should put in place support structures aimed at monitoring and ensuring that  the  delivery  of  financial  accounting  instruction  is  done  according  to  the  stipulated curriculum standards as well as enforcing the fulfillment of pedagogical practices set in the syllabus.

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CHAPTER ONE

INTRODUCTION

Background of the Study

Financial accounting is one of the vocational subjects offered at the senior secondary education  level  in  Nigeria.  Asaolu  (2002)  defined  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.  In addition, Udoh (2004) defined financial accounting as a discipline concerned with the recording, analyzing, interpreting and forecasting of incomes and wealth of a business and entity.  Financial accounting according to Udoh (2003) is required to attain the goal of integrating an individual into a sound and effective citizenship and also to achieve other stated objectives for the moulding of individuals in the society. Financial accounting is of immense importance to the economy of Nigeria, as it provides a solid foundation for future accountants, managers, entrepreneurs and educators. Financial accounting in this study, therefore, is a discipline which equips students with the knowledge of recording, analyzing, classifying and interpreting financial information to users of financial statement.  According to the National Examination Council NECO (2004), the objective of studying Financial accounting in secondary schools include: to enable senior secondary school students appreciate the business rules, functions and principles of accounting, to lay proper foundation for the study of accounting and allied courses at higher level and to enable students to understand basic accounting principles, practice and their applications to modern business activities.  The successful and effective implementation of financial accounting curriculum is therefore, an essential activity of education in Nigeria.

The financial accounting curriculum is based on the National policy on education (2004).

This policy made provision for the promotion of accounting education from pre-primary to

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university level.  This can be achieved through effective teaching and learning of accounting as part of vocational and technical education.   In this study financial accounting curriculum is viewed as a document that shows the comprehensive list of topics, performances, objectives, contents, teacher and student activities, teaching and learning materials and evaluation guide which learners are expected to cover before enrolling in the senior secondary school certificate examination.   The Nigeria Educational Research and Development Council, NERDC (2007) noted that financial accounting curriculum has experienced constant reviews and amendments from time to time.  The amendment is to suit the economic and financial needs of the country and to enable students to understand the financial and economic system of Nigeria sector.

The curriculum content of financial accounting is grouped into fifteen themes ranging from introduction and historical development of bookkeeping and accounting, principles and concepts of accounting to company accounts, government accounting and Nigeria capital market. The curriculum is grouped into three levels in senior secondary education which guides the teaching and learning of financial accounting in secondary schools.  These three levels in senior secondary education in Nigeria is made up of senior secondary one, senior secondary two and senior secondary three which represent their first, second and third year in senior secondary school.   The methods applied in the teaching of financial accounting would to a great extent determine the rate of success or failure in the subject.   The degree of success or failure of students would show how effective a particular method is in teaching.

Methods, according to Obi (2005), is a procedure by which the teacher meets the learner starting with his interest and his problems, and then establishing conditions that will enable him to proceed to his set goals in the most possible and effective manner. This means that the teacher is able to effect learning through the application of certain principles of teaching. This ability is

enhanced by the teachers knowledge of educational psychology and the adoption of philosophy of education.   In this study, Teaching methods are the ways through which the teacher organises and presents contents and learning materials to the learners. They are the means by which the teacher attempts to  impart  the  desired  learning  or  experience  in  students which  should  be adequately employed by the financial accounting teacher.

Financial accounting teacher employ various methods in the instructional delivery. According to Cantrell (2004), teaching methods are in a continuum, ranging from exposition to inquiry. The exposition method of teaching is conventional and widely used in the classroom. Inquiry method is an approach where the learner generates his/her own form of information. It is characterized by the following features: learner-centered, leader-facilitated, learner-active and learning process emphasis. According to Nwokolo (1998), the teaching of accounting can be very exciting especially if the teacher is an authority, and if he has a reservoir of teaching methods to suit situational classroom circumstances.  There are a number of teaching methods available for teachers of financial accounting to use which include: direct instruction, demonstration method, problem solving, team teaching, experiential method and individualized method of instruction.

According to Bainer (1999), direct instruction is a method for imparting basic knowledge or developing skills in a goal-directed, teacher-controlled environment. The teacher identifies clearly  defined  learning  outcomes,  transmits  new  information or  demonstrates a  skill,  and provides guided practice. Direct instruction is designed to maximize academic learning time through a highly structured environment in which students are “on task” and experience high degrees of success.

Another   teaching   method   that   is   available   to   financial  accounting   teachers   is

Demonstration method.    Bainer (1999), defined demonstration method as a teaching method based predominantly on the modeling of knowledge and skills.   Demonstration method is any planned performance by the presenter of any occupational skills, scientific principle or experiment. The purpose of demonstration method is to provide a means by which the teacher can explain or clarify certain parts of the context quickly and efficiently in the learning process. This method is best used in teaching learners how to perform manipulative operations. Demonstration is suitable in all school levels: in primary, secondary or higher level’s education.

Similarly, problem solving method can be used in the teaching of financial accounting. This is a teaching method that comprises of action steps taken by the learner to reach anticipated goal when faced with a problem situation with the guidance of a teacher (Jackson, 2005).  In problem solving method, students are presented with authentic, meaningful problems as a basis for inquiry or investigation.  It is sometimes called problem-based instruction. The teacher can also use team teaching to achieve his objectives.  Team teaching is a teaching method by a group of teachers who are equally involved and responsible for students’ instruction, assessment and meeting the learning objectives.

In addition to the aforementioned methods, is the experiential or activity method. According to Rosselti and Vegas (2004),    experiential method is a general teaching method based on planned purposeful involvement of students. It is a method where students learn by doing. This method includes simulation, role playing and fieldtrips. In this learning method, students are expected to apply the concepts, theories and practices discussed in the classes to real world situation.  Incidentally, differences in learning rates present a special challenge in a course such as accounting, which calls for a need of individualized instruction.

Individualized instruction is a method of instruction in which content, instructional technology such as materials and pace of learning are based upon the abilities and interest of each  individual  learner.    Mtsem  (2011)  reported  that  teaching  methods  affect  the responses of students and determine whether they are interested, motivated and involved in the teaching and learning of process. The effectiveness can be achieved through effective method of teaching.

Effectiveness according to Harvey (2004) is the extent to which an activity fufils its intended purpose or function. Effective teaching methods are those that are powerful in bringing about expected results in a given situation. However, the possibility of achieving the goals of financial accounting depends largely on the attitudes of teachers who play vital role in the teaching and learning.  Obi (2005) posits that teaching is more than prescribing information or idea.  According to Onwuka (1985), teaching is defined as the various activities undertaken by a more experienced and more knowledgeable person in order to enable others learn.  This person can be regarded as a teacher.

The teachers’ task is to create or influence desirable changes in behavior of his students. Dasko (2002) defined a teacher as a person that imparts knowledge to people, teach them how to read and write, and explains how problems are solved.  It is well known that the quality and extent of the learners’ achievement are determined primarily by teacher competency, sensitivity and teacher motivation. The calibre of teachers of teachers who teach financial accounting in secondary schools are professional and unprofessional. (Adentwi, 2005).   According to the author (2005), a subject specialist or professionally trained teacher is one who has pursued detailed formal and systematic study of a particular subject. The role of such a subject specialist is to act as storehouse of essential and well processed information leading his students to gain

deep insights into the various subjects to be taught.  According to Offorma (2010), the teacher is a vital factor in the teaching and learning process, and also the hub of any educational system. Since teachers are the key agents in the transformation of knowledge, their level of qualification, training, working conditions, perceptions among other variables have significant influence on the school curriculum and the entire education system, (Omoogun, 2009).

Perception  as   noted   by  Yolanda   (2003)   is   the   organization,   identification  and interpretation of sensory information in order to represent and understand the environment. It is the way something is regarded, understood or interpreted.   Romanov (2011), stated that perception includes senses, feelings, ideas, thought and theories. The perception of teachers is very important for the purpose of developing curricula in a way that best engages students and promotes quality teaching (Addison, Best, & Warrington, 2005; Greimal-Fuhrmann & Geyer,

2003). Teachers’ perception in this study is seen as the feelings, ideas and thoughts of financial accounting teachers on the effectiveness of methods employed in teaching financial accounting. Impliedly, teachers’ sensory information about the methods would probably influence its application as instructional mode in financial accounting classrooms. However, other intervening variables such as:  teacher’s  year  of experience, teacher’s qualifications, gender and  school location, could determine teacher’s perception of the effectiveness of methods employed in teaching financial accounting.

According to  Akinkuolie and  Orifa  (2011), there  is  a  correlation between teachers’ experience and students’ achievement in that students taught by more experienced teachers achieve at  a  higher  level,  because their  teachers have  mastered the  contents and  acquired classroom management skills to deal with different classroom problems.

In addition to the factors that can determine teachers’ perception of the effectiveness of

methods employed in teaching is the qualification of teachers.  Commenting on the qualification of teachers, Offorma (2010) noted that academically qualified teachers have shown tendency to succeed more than their non-qualified counterparts. The author further asserted that adequately qualified teachers have confidence and courage to use their initiative and experiment.   Offorma (1993) also affirmed that a good qualification is a necessary pre-requisite for effective teaching of any school subject.

However, gender could determine teachers’ perception of the effectiveness of methods employed in teaching financial accounting. Gender refers to a social construct regarding culture- bound conventions, roles and behaviours as well as relations between and among women and men, boys and girls (Nwaubani, Okafor, and Onyeanusi, 2014).  Gender is the fact of being male or female which affects role performance (Krieger, 2003).  Gender of teachers has little effect on the academic motivation and engagement of boys and girls.  Instead, students value teachers who are supportive regardless of their gender (Carrington, 2007). Accounting has been traditionally viewed as a male dominated profession with few female entrants, but recent studies show that there is an increasing influx of females into accounting profession, (Komori, 2008).  The influx of females into  accounting discipline in recent  times has increased the  number of females seeking accounting education at all levels including secondary schools (Williams, 1991).

School location is also a possible determinant factor in the effectiveness of methods of teaching financial accounting in schools. Location is a geographical place or an area (Ezeugo and Agwagah, 2000).  It can also mean a settlement whether village, town or city usually occupied by human beings.  School location therefore refers to school settings which could either be urban or rural, and this classification may have influence on educational development and achievement of secondary school students (Ezeugo and Agwagah, 2000).  This is because the use of multi-

media computers and Information Communication Technologies facilities seems more prominent in urban areas than rural areas (Idike, 2000). Indeed, it is usually taken for granted that teachers in rural school setting may not likely utilize innovative methods like team teaching, use of visual aids due to certain constraints such as the unavailability of those materials in the secondary schools.

Secondary school according to the Federal Republic of Nigeria (2004) in its National Policy on Education is a transitional stage of education.  It is the level of education between the primary and  the  tertiary  levels.    Secondary Schools  can  be  owned  by  private  individuals, missionaries, and governments.   Public schools are owned by government and predominantly occupied by citizens of lower socio-economic status in Nigeria (Najeema and Mohammed 2012). Accounting teachers should possess or have a reservoir of teaching methods to enhance easy acquisition of concepts, ideas, knowledge, skills and attitudes in accounting on the part of the learner.

However, despite the perceived importance of methods in teaching financial accounting, most financial accounting teachers seem not to apply it in the process of teaching and learning (Cooper, 2006). Available literature Agwu (2001), kiboss (2002) and Uwameiye (2005)) ascertained that the practices of financial accounting teachers do not conform to the expectations of curriculum planners in that teacher-centred pedagogy appears to be the dominant mode of instruction in schools.   Despite the emphasis on practical, problem-solving, experiential and individualized methods of teaching, financial accounting is taught predominantly by expository method,   in which the teacher stands most of the time giving verbal explanation while the students   writes notes   from the chalkboard.   Kiboss (2002) has singled out the expository approach to be the dominant teaching method commonly used for bookkeeping and accounts

instruction in our schools.   Obviously such inadequate and limited teaching method tends to negatively affect the learners views of practical concept and associated methods. Thus, teacher’s feeling towards the effectiveness of any instructional method is vital to its success or otherwise. This position is supported by Grasha and Yangarber- Hicks (2000) who rightly observed that teachers’ perception of methods could contribute to the effectiveness of teaching-learning situations to reduce the poor performance of students in financial accounting.

The poor performance of students has been a major concern to parents and business educators as indicated in both internal and external examination in the shown performance in West African Senior School Certificate Examination (WASSCE) for the years (1998-2007) see (Appendix C, page 142). The breakdown of results for May/June SSCE examination  conducted by WAEC also indicated an average failure rate of 72%, 74%, 75% and75% in 2008, 2009, 2010 and 2011 respectively in all subjects including financial accounting (Osuagwu, 2012).   The general failure of secondary school students in financial accounting in Nigeria does not exclude secondary school students in Egba education zone of Ogun State.

Ogun State is a state in South-Western Nigeria. It shares borders with Lagos State to the south, Oyo and Osun States to the north, Ondo State to the east, and the republic of Benin to the west. Ogun state is made up of both rural and urban areas.   Egba education zone is one of the four education zones in Ogun state. Other zones include: Remo, Ijebu and Yewa.  There is the problem of poor performance in financial accounting both in internal and external examinations. The poor performance is evidenced in the unified examination in secondary schools in Ogun State covering 2013/2014 session, which revealed 76.3% performance rate below credit level and

22.02% at credit level in 90 public secondary schools in Egba education zone in Ogun State. (Ogun  State  Ministry  of  Education  and  Science  and  technology,  2014).     According  to

information gathered by the researcher, inadequate qualified personnel, lack of instructional resources and poor instructional delivery methods are factors affecting the teaching and learning of financial accounting in that area.  It has been observed by Agwu (2001) and Uwameiye (2005) that the teaching of financial accounting is characterized by conventional method of teaching financial accounting which always lead to ineffective learning and poor attitude of students towards the subject.   Also , that the teaching strategies adopted by most financial accounting teachers are more of theory rather than practical and inquiry, The researchers further stressed that most  teachers  are  not  after  students’ participations and  contributions  in  the  class,  but  are concerned with covering their scheme of work. The general poor performance of financial accounting by students calls for a review of the methods and strategies in the teaching and learning of financial accounting (WAEC, 2006).

Eya (2007) observed that the practical approach to teaching of financial accounting in secondary schools is missing. The author also stated that the solution does not lie only with the availability of qualified teachers and modern teaching facilities but also on the effectiveness of methods applied in the teaching and learning of financial accounting. This is because financial accounting is not one of the subjects that can be mastered by mere memorization of the basic rules but requires total determination, sound theoretical knowledge and intensive practice.  The crucial role of teachers in every teaching-learning situation makes it imperative to seek teachers’ perception on the effectiveness of methods employed in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

Statement of Problem

Financial accounting is one of the skill subjects taught at the senior secondary schools in Nigeria.  However, the level of poor performance in financial accounting for many years has been alarming.  The poor performance of students is evidenced in the overall results of students in both internal and external examinations (see Appendices B and C).   The reported general failure of students in financial accounting includes the students in Egba education zone of Ogun state. The poor performance of students in financial accounting in both internal and external examinations in the education zone is attributed to many factors such as shortage of qualified financial accounting teachers and poor instructional methods that  is,  inappropriate teaching methods adopted by the teacher.

Available literature Agwu (2001), kiboss (2002) and Uwameiye (2005)) ascertained that the practices of financial accounting teachers do not conform to the expectations of curriculum planners, in that teacher-centred pedagogy appeared to be the dominant mode of instruction the school.   Despite the emphasis on practical, problem-solving, experiential and individualized methods of teaching, financial accounting is taught predominantly by expository method,   in which the teacher stands most of the time giving verbal explanation while the students  writes notes from the chalkboard. The rate of failure of students who sit for financial accounting raises doubt to the effectiveness of methods as perceived by financial accounting teachers.  The high rate of poor performance, recognising the role of teachers in instructional delivery therefore, made it imperative to seek teachers’ perception on the effectiveness of methods employed in teaching financial accounting in secondary schools in Egba education zone in Ogun State.

Purpose of the Study

The major purpose of the study is to determine teachers’ perception on the effectiveness of methods employed in teaching financial accounting in secondary schools in Egba education zone of Ogun State. Specifically, the study seeks to determine:

1.  teachers’ perception of the  effectiveness of direct  instruction method in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

2. teachers’ perception of the effectiveness of demonstration method in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

3.  teachers’ perception of the  effectiveness  of  problem solving  method  in  teaching financial accounting in secondary schools in Egba education zone of Ogun State.

4. teachers’ perception of the effectiveness of team-teaching method in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

5. teachers’ perception of the effectiveness of experiential method in teaching financial accounting in secondary schools in Egba education of Ogun State.

6. teachers’ perception of the effectiveness of individualized method in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

Significance of the Study

The  findings of this study will be of immense benefit  to teachers, Students, school inspectors and administrators, government and education authorities, curriculum planners as well as researchers.

The findings of this study will help accounting teachers to use the methods that are most effective in teaching financial accounting.  The teachers through the findings of the study would become aware of the methods that are effective.  Also, the findings of the study would enable

financial accounting  teachers  adjust  their  teaching accordingly by  emphasizing  methods of reasoning, provide critical direction so that the learner can discover the concepts through guided discovery.  The knowledge gained on this research will affect financial accounting approach to teaching.  As a result of this, the financial accounting teacher may shift from teacher- centered method to students based which may improvement in achievement or performance in accounting.

The findings of this study will help the students to develop their process skills that will lead to expertise in problem solving.   This study has immense promise for improvement of students’ achievement in financial accounting since it is directed at finding out the appropriate way student learn which will help to minimize students’ low achievement that will facilitate learning and positive attitude to the subject.

School inspectors    and school administrators would use the findings of the study as guideline  to  monitor  and  ensure  that  the  delivery  of  financial  accounting  instructions  is effectively done with appropriate methods. Being that school inspectors and administrators are responsible for informing teachers about new educational strategies, tools that apply to effective instruction.      The  outcome  of  the  study  would  help  the  administrators  and  inspectors to understand the need to provide the required materials and resources to encourage the use of individualized methods that will make the teaching of financial accounting effective.

The findings of the study could attract the desired attention of the government and other relevant  education  authorities  to  the  importance  of  effective  strategies  and  methods  in  the teaching and learning of financial accounting in schools.   As the government and Teaching Service Commission in particular who are keen on enhancing productivity are likely to find this study invaluable for policy formulation and implementation purpose.  Government could use the outcome of the findings to design an effective training package for teachers as it concerns the

effectiveness of strategies and methods in the teaching and learning of financial accounting.  The study will also assist the government to employ more qualified teachers who are knowledgeable in the methods that are effective for the teaching of financial accounting in secondary schools.

The findings of this study will also be of benefit to curriculum planners in that efforts will be  geared toward planning a  curriculum that  will address the  needs  of the  learners using experiential learning method that will nurture the capabilities of students and develop learners potential to the fullest. .   This will also make the curriculum planners to advocate the use of guided practice and independent practice in the teaching and learning of financial accounting. Curriculum planners through the findings of this study would review and update the curriculum of financial accounting to  include the  identified methods that  are effective  in teaching the subject.

The findings will also present opportunity for future researchers as they will find the findings useful as a reference point and a base for conducting further research in relations to effective teaching of financial accounting. The findings of the study will add to the available literature for future research in financial accounting and other branches of accounting.

Theoretically, the findings of this study will hopefully advance the tenets of Piaget theory of constructivism which explains the learning process by schemes (organization of information on how things work), assimilation (placing the new information into schemes) and accommodation (transferring existing schemes or creating new ones).  Piaget theory believes that a constructivist classroom must provide a variety of activities to challenge students to accept individual differences, increase their readiness to learn, and discover new ideas and construct their own knowledge.    Also, Thorndike which says that learning is the result of association forming between stimulus and responses. The theory suggests that transfer of learning depends

upon the presence of identical elements in the original and new learning situations.  This would be adhered by the new insight gained from the findings of the different activities or instructional practices of using the methods of teaching financial accounting which would be communicated to secondary school teachers through publications of the work and seminars organised for them. Research Questions

The following research questions will guide the study:

1.  What is the teachers’ perception of the effectiveness of direct  instruction method in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

2. What is the teachers’ perception of the effectiveness of demonstration in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

3.  What  is  the  teachers’ perception of the  effectiveness  of problem-solving  method  in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

4. What is the teachers’ perception of the effectiveness of team-teaching method in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

5. What is the teachers’ perception of the effectiveness of experiential learning method in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

6. What is the teachers’ perception of the effectiveness of individualized teaching method in teaching financial accounting in secondary schools in Egba education zone of Ogun State.

Hypotheses

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

HO1: There  is  no  significant  difference  in  the  mean ratings  of  male  and  female  financial

accounting teachers on their perception of the effectiveness of direct instruction method in teaching financial accounting in secondary schools in Egba education zone in Ogun State.

HO2:    There is no significant difference in the mean ratings of experienced and less experienced financial accounting teachers on their perception of the effectiveness of demonstration method in teaching financial accounting in secondary schools in Egba education zone in Ogun State.

HO3:    There is no significant difference in the mean ratings of financial accounting teachers based on their qualifications on the perception of effectiveness of problem- solving method in teaching financial accounting in secondary schools in Egba education zone in Ogun State.

Ho4:    There is no significant difference in the mean ratings of financial accounting teachers in urban and rural areas on their perception of the effectiveness of team-teaching method in teaching financial accounting in secondary schools in Egba education zone of Ogun state

Ho5:    There is no significant difference in the mean ratings of financial accounting teachers in urban and rural areas on their perception of the effectiveness of experiential method in teaching of financial accounting in secondary schools in Egba education zone of Ogun state.

Ho6:    There is no significant difference in the mean ratings of experienced and less experienced financial accounting teachers on their perception of the effectiveness of individualized method in teaching of financial accounting in secondary schools in Egba education zone of Ogun state.

Scope of the Study

The  study will  be  carried out  in all  the  public  secondary schools  in  the  six  Local Government Areas in Egba education zone of Ogun State.  The study is delimited to the financial accounting teachers’ perception of the effectiveness of direct, demonstration, problem solving, team-teaching, experiential and individualized methods in teaching of financial accounting.  The study will solicit the opinions of the financial accounting teachers on their perception of the effectiveness of methods used  in teaching  financial accounting  in all the  public  secondary schools in Egba education zone of Ogun State.

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