CHAPTER ONE
INTRODUCTION
1.1
Background to the Study
The
educational preparation for life involves teaching process with stated
objectives as required by Federal Republic of Nigeria (2004) which stated the
broad goal of the secondary school education which is to prepare individuals
for “useful living with the society and higher education”. In order to achieve
the objective, secondary school education in Nigeria has six years duration
given in two stages – three years of junior secondary school followed by three
years of senior secondary school. The curriculum designed for senior secondary
school is comprehensive and broad-based, aimed at broadening students’
knowledge and outlook. Subjects offered in senior school are in three groups –
core subjects, vocational and non-vocational subjects. One of the vocational
subjects is Financial Accounting (Project Lead the Way, 2003).
Financial
Accounting According to Asaolu (2002), is 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. Accounting data are processed into Accounting information
through the use of Accounting principles and conversions. These principles are
“generally accepted Accounting principles”. They are the basic fundamentals
which guide accountants in recording, appreciating and assessing accounting
information as well as the preparation and interpretation of financial
statements. The Accounting information system is proven, time-honoured, and its
format is universally understood. Books of accounts prepared by accountants in
one part of the world are easily understood by their counterparts in other
parts of the world because the information system is based on principles that
are widely accepted and globally used. According to the National Examination
Council (NECO, 2004), the objectives of studying Financial Accounting at Senior
Secondary School are to:
(1)
enable senior secondary school
students appreciate the basic rules, functions and principles of Accounting
(2)
lay proper foundation for
further study of Accounting and allied courses at higher level; and
(3)
enable the students understand
basic Accounting principles, practice and their applications to modern business
activities.
For any educational system to be effective, the role of teachers in
imparting the needed knowledge is very important. Teachers therefore device
means of imparting knowledge, one is applying different preferred teaching
method, Teaching methods are techniques used to deliver the course content and
using given objectives. Various methods of teaching have been developed by
scholars each based on given subject matters, content, objective of the lesson,
available learners and the skill of the teacher involved. As Financial
Accounting is one of the vocational subjects, which is important in every
aspect of life endeavours, it must be taught using the appropriate method of
teaching to make teaching and learning effective.
The various teaching methods at the disposal of business education
teachers according to Osuala (2004), Makinde (2005) and Obi (2005), include
lecture method, discussion method, field trip (excursion) method, industrial
cooperative plan method, sales talk or guest speaker method, project method,
demonstration method, project/inquiry/discovery method, visual aids method,
questionnaire method, problemsolving method and assignment method. Therefore,
it is the responsibility of the teacher in the light of the topic to be treated
to choose appropriate methods that will enhance learning. At the secondary
school level, not all the methods mentioned above are appropriate for learner
at that level. Lecture method, which is referred to as teacher- centered method
for example, is not usually advisable for secondary schools. Makinde (2005),
viewed lecture method of teaching as an oral presentation of information to students
without an active involvement or effort on the part of the students. To him, it
is the prevalent method of teaching in tertiary institutions. Ajoma (2009),
opined that the lecture method is useful in a large class and in advanced level
of learning and not in secondary school.
The Demonstration Method of teaching and learning is a method in
which teachers dramatize topics to be taught by either the use of items or
recorded materials, while students are made to practice the skills demonstrated
in readiness for the time they will be asked to display their level of
efficiency in the performance of those skills. It is one of the effective
methods of learning business education subjects or courses as it explains
steps/acts of an operation/principles and shows how a process, procedure or an
experiment to be carried out, what to do, and why it should be done that way
(Ajoma, 2009). Teacher-demonstration method therefore, is a teacher-centered
method of teaching whereby the teacher illustrates a procedure to be followed
and thereafter students follow those procedures to solve the given problems.
According to Aliyu (2008), Teacher- Demonstration Method is a method of
teaching whereby all new subject matter is presented and explained by the
teacher before it is imitated by students in the class.
Whether or not assignment/homework should be given to the students
is a controversial point, Extreme views have been expressed regarding the
usefulness of assignment.
It is based on the stated background that the researcher considers
it fit to look at the effect of demonstration and assignment methods on
students performance in financial accounting in federal government colleges in
Kaduna state, Nigeria.
1.2
Statement of the Problems
Business
education is to prepare individuals for gainful employment in business
occupations. Whether paid employment or self-employment, the emphasis is on
exposure to and acquisition of relevant knowledge, skills and attitudes which
are relevant and adequate for employment in specific business occupations.
Therefore, teachers are expected to device ways of making their students
develop positive attitude towards business education subjects and particularly
Financial Accounting. The knowledge of Financial Accounting exposes the learner
to a number of skills that can be useful in the world of works and even in the
conduct of one’s own business. That is why Desantis (2013) opined that the
success of any business depends to a large extent on the proper knowledge of
keeping accounting records and procedures.
However,
the rate of failure in Financial Accounting in the secondary schools is
alarming. This is evident in the West African Examinations Council (2012)
results from 2009 to 212 in Kaduna State revealed the percentage of credit
passes in Financial Accounting to be 16.65%; 38.99%; 32.59% and 40.08%
respectively. These poor performances have caused a lot of problems such as
inability to get admission into tertiary institutions by Federal Government
Colleges Students in Kaduna state. For example, the researcher has observed
that a number of students in Federal Government Colleges in Kaduna State wrote
WAEC and NECO examinations a number of times before they passed the Financial
Accounting and other important subjects. Some of these students still failed
after several attempts, resulting to inability to get admission into
institutions of higher learning. Such students are or cannot even prepare to
start their own businesses to be self-reliant due to inability to assess to
capital either from government or relatives as a result, they continue to roam
about the streets being useless to themselves, their parents and the society at
large.
Moreso, some researchers stated reasons for the failure such as
ineffective teaching methods used by Financial Accounting teachers. Okon (2002)
had this view, and observed that the ineffective teaching methods used by
Accounting teachers in secondary schools failed to produce students with needed
skills for employment and admission into tertiary institutions. In particular,
the interaction by the researcher with the Accounting teachers in Federal
Government Colleges, Kaduna State showed that many of them do not think of any
teaching method that can impart the knowledge in Financial Accounting to their
Students. Their main teaching method seemed to be based on using past question
papers and the traditional Method of Teaching. This, to the researcher, does
not provide a good way for students learning most especially as was observed by
John. J (2009) who said that Financial Accounting is not a subject that can be
mastered by mere memorization of the basic rules. It requires total involvement
of the learners in the learning process, sound theoretical knowledge and
intensive practice in application of basic principles.
It is as a result of these problems that the researcher was prompted
to carry out an investigation on the effect which demonstration and Assignment
Teaching Methods can have on the academic performances of Students in Financial
Accounting in Federal Government Colleges in Kaduna State Nigeria.
1.3
Objectives of the Study
The general objective of this study was to ascertain the effect of
assignment and demonstration methods on the secondary school accounting
students’ academic performance of students in financial accounting in secondary
school in Kaduna State, Nigeria.
The specific objectives of the study were to:
1.
Determine the effect of demonstration method
on student’s performance in financial accounting.
2.
Find out the effect of assignment method on
students performance in financial accounting.
3.
Determine whether any difference exists
between the performance of students taught financial accounting using
demonstration method and those taught using assignment method.
4.
Find out the extent of influence of
demonstration, assignment and lecture methods on performance of students in
financial accounting.
5.
Compare the mean performance of boys and girls
in demonstration teaching method.
6.
Assess the mean performance of boys and girls
in the assignment teaching method.
1.4
Research Questions
Based on the specific objectives with focus on SSS 2 Students in
Kaduna state, the following research questions were generated:-
1.
What is the effect of demonstration method on
performance of students in financial accounting?
2.
What is the effect of assignment method on
performance of students in financial accounting?
3.
What is the difference between performance of
students taught financial accounting using demonstration method and those
taught using assignment method?
4.
What is the extent of influence of demonstration,
assignment and lecture methods on performance of students in financial
accounting?
5.
What is the mean performance of boys and girls
in demonstration teaching method in financial accounting?
6.
What is the mean performance of boys and girls
in assignment teaching method in financial accounting?
1.5
Research hypotheses
Based on the research questions with emphasis on
SSS 2 in Kaduna State, the following null hypotheses were formulated and tested
in the cause of this study:
1.
Demonstration method has no significant effect
on student’s performance in financial accounting.
2.
Assignment method has no significant effect on
student’s performance in financial accounting.
3.
There is no significant difference in the
performance of students taught financial accounting using demonstration method
and those taught using assignment method.
4.
There is no significant difference in the
extent of effect of demonstration, assignment and lecture methods on
performance of students in financial accounting.
5.
There is no significant different in the mean
performance of boys and girls in demonstration teaching group.
6.
There is no significant different in the
performance of boys and girls in assignment teaching group.
1.6
Significance of the Study
The study will be of great benefit to the financial accounting
teachers, students and curriculum planners. Financial accounting teachers
benefit by using these methods demonstration and assignment in inculcating the
principles of this subject to their students in the selection and use of
appropriate teaching methods that will enhance the students’ Academic
performance. Students will benefit by the improvement in financial accounting
performance at the Senior Secondary Schools level in Kaduna State.
The role of financial accounting in preparing students for both
higher learning of the subject and clerical job in public and private sectors
of the economy makes this study imperative. Moreover, it will equally be of
great use to the curriculum planners as it will help them to suggest relevant
Teaching Methods for teaching different topics in the curriculum. Student’s
academic performance will improve through the use of appropriate teaching
methods. Meanwhile, it will stir up further researches as regarding methods of
teaching/inculcating financial accounting at the senior secondary school
levels.
1.7
Basic Assumptions of the Study
The basic
assumptions for this study were
1. Factors such as peer group pressure, family status, environment and
how the curriculum is planned have the same influence on performance of
students in financial accounting.
1.8
Delimitation of the Study
This study was delimited to Federal Government
College, Kaduna and Federal Government Girls College, Zaria, which are the only
two Federal Government Colleges in the Study area. The Study was delimited to
students offering financial accounting at SSS 2 classes. This choice of the
class was because at this level the students are exposed to comprehensive
principles, standards and procedures in financial accounting which is a
vocational subject. The study was delimited to three Teaching Methods; namely,
Assignment, Demonstration and Conventional Methods in Teaching Financial
Accounting. The researcher was interested in these methods in order to enhance
the SSS 2 students’ academic performance in financial accounting using
Partnership account that reflect the relation which subsists between persons
carrying on a business in common with a view to profit. Above all, they are
among the common teaching methods used by Financial Accounting teachers.