AN INVESTIGATION INTO THE CHALLENGES OF TEACHING ACCOUNTING IN SELECTED SECONDARY SCHOOLS

CHAPTER ONE

INTRODUCTION

1.1.BACKGROUND TO THE STUDY

Because of the effectiveness of education as a valuable instrument for all-around improvement in human experience, many civilizations, particularly in Nigeria, have established institutions that promote efficient and desired learning. In such institutions, the acquisition of meaningful knowledge is the primary objective of both learners and instructors, with the impartation burden falling mostly on the shoulders of the teacher as the central figure(Cantrell, 2004). As a result, the goal of teaching at whatever level is to bring about specific desired changes in the learners. Such transformations may be the result of the acquisition of intellectual abilities, the solution of problems, or the inculcation of positive attitudes. The practice of bookkeeping, which is the systematic recording of all transactions involving money or money's value in a methodical manner, has been around for a very long period of time. Number 551 page three on the "Rapid Results Accounting Course" states that merchants in Ancient Babylon preserved their records by writing on clay and then drying it in the sun. The book (quick Result College Accounting Course) also mentions that another kind of accounting was introduced to England by the Normans(Cantrell, 2004).

All it was was a piece of wood that had been  divided into two sections and had been marked off in notches, with each notch signifying either the quantity of goods sold or the amount owed between one party and another.

In the book, it is further indicated that the contemporary technique of book – keeping, which has now spread across the globe, originated in Northern Italy in the late thirteenth century, and that this system is the first to use the idea of double entry.

1.2.      STATEMENT OF THE PROBLEM

In the classroom, financial accounting professors use a variety of teaching strategies to help their students learn. In the words of Cantrell (2004), teaching styles exist on a spectrum spanning from exposition to inquiry. It is common and frequently utilized in the classroom to teach using the Exposition technique, which is a traditional approach. In addition, Cantrell (2004) observed that the features of the exposition approach included the following: leader-centered, leader-active, learner passive, and a focus on the substance of the presentation. Exposition methods include lectures, discussions, conventional demonstrations, guest speakers, panel discussions, tale telling, dramatization, and the reading of textbooks, manuals, and handouts, to name just a few examples.

It is caused by trade, which is the purchasing and selling of things for cash or on credit, that the need for bookkeeping arises. As a result, in order for a firm to succeed, two individuals must be engaged. Debitor and creditor are the names that have been assigned to them; as a result, for every transaction, two entries in the books of accounts must be made, and these two entries are referred to as "Debit and Credit."

1.3.      OBJECTIVE OF THE RESEARCH

The general objective of the study is to examine the challenges of teaching accounting in selected secondary schools. Specifically, the study will be guided under the following:

i.          To examine if changes in the methods of teaching financial accounting affect student.

ii.        To find out if the need for new learning and instructional materials affect the academic performance of accounting student.

iii.      To investigate the challenges in the teaching of accounting among secondary school students.

iv.      To find out how to improve the teaching of accounting among secondary school students.

1.4       RESEARCH QUESTIONS

The following questions have been prepared for the study;

i.          Does changes in the methods of teaching financial accounting affect student?

ii.        Does the need for new learning and instructional materials affect the academic performance of accounting student?

iii.      What are the challenges in the teaching of accounting among secondary school students?

iv.      How can there be an improvement in the teaching of accounting among secondary school students?

1.5       SIGNIFICANCE OF THE STUDY

This study will be significant to the  ministry of education, as they would be exposed to the need of employing qualified teachers who will be able to teach financial accounting to senior secondary school students. It will expose financial accounting teachers to the reason why students avoid the subject.

The study will be significant to the academic community as it will contribute to the existing literature.

1.6       SCOPE OF THE STUDY

This study will examine if changes in the methods of teaching financial accounting affect student. The study will also find out if the need for new learning and instructional materials affect the academic performance of accounting student. The study will further investigate the challenges in the teaching of accounting among secondary school students. Lastly, the study will find out how to improve the teaching of accounting among secondary school students. Hence this study will be delimited to Enugu state.

1.7       LIMITATION OF THE STUDY

Like in every human endeavour, the researchers encountered slight constraints while carrying out the study. Insufficient funds tend to impede the efficiency of the researcher in sourcing for the relevant materials, literature, or information and in the process of data collection (internet, questionnaire, and interview), which is why the researcher resorted to a moderate choice of sample size. More so, the researcher will simultaneously engage in this study with other academic work. As a result, the amount of time spent on research will be reduced.

1.8       DEFINATION OF TERMS

Accounting: Is a discipline concerned with the recording analysis and forecast of income and wealth of business and other entities.

Challenges:  a call to someone to participate in a competitive situation or fight to decide who is superior in terms of ability or strength

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