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

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

CHAPTER ONE

INTRODUCTION

1.1.BACKGROUND TO THE STUDY

Because education is such an effective tool for overall improvement in human experience, many civilizations, particularly Nigeria, have established institutions that promote efficient and desired learning. The acquisition of meaningful knowledge is the primary goal of both learners and instructors in such institutions, with the burden of impartation falling primarily on the shoulders of the teacher as the central figure (Cantrell, 2004). As a result, the goal of teaching at any level is to effect specific desired changes in the students. Such changes can occur as a result of the development of intellectual abilities, the resolution of problems, or the instillation of positive attitudes. The practice of bookkeeping, which is the systematic recording of all transactions involving money or the value of money in a financial institution.

methodical approach has been around for a very long time. According to page 3 of the “Rapid Results Accounting Course,” merchants in Ancient Babylon preserved their records by writing on clay and drying it in the sun. The book (quick Result College Accounting Course) also mentions that the Normans brought another type of accounting to England (Cantrell, 2004).

It was nothing more than a piece of wood divided into two sections and marked off in notches, with each notch representing either the quantity of goods sold or the amount owed between one party and another.

It is also mentioned in the book that the modern technique of bookkeeping, which has now spread throughout the world,

The globe, which originated in Northern Italy in the late thirteenth century, is the first system to use the concept of double entry.

1.2. THE PROBLEM’S STATEMENT

Financial accounting professors use a variety of teaching strategies in the classroom to help their students learn. Teaching styles, according to Cantrell (2004), exist on a spectrum ranging from exposition to inquiry. Teaching with the Exposition technique, a traditional approach, is common and frequently used in the classroom. Furthermore, Cantrell (2004) observed that the exposition approach had the following characteristics: leader-centered, leader-active, learner passive, and a focus on the presentation’s content. Lectures, discussions, traditional demonstrations, guest speakers, panel discussions, story telling, dramatization are all examples of exposition methods.

and, to name a few, the reading of textbooks, manuals, and handouts.

The need for bookkeeping arises as a result of trade, which is the buying and selling of goods for cash or on credit. As a result, in order for a business to succeed, two people must be involved. They have been given the names debitor and creditor; 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. THE RESEARCH’S OBJECTIVE

The study’s overarching goal is to investigate the difficulties associated with teaching accounting in a sample of secondary schools. The research will be guided by the following criteria:

I.

To determine whether changes in financial accounting teaching methods have an impact on students.

ii. Determine whether the need for new learning and instructional materials affects accounting students’ academic performance.

iii. To investigate the difficulties in teaching accounting to secondary school students.

iv. Determine how to improve accounting education for secondary school students.

1.4 QUESTIONS FOR RESEARCH

The following study questions have been prepared:

i. How do changes in financial accounting teaching methods affect students?

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

iii. What are the difficulties in teaching accounting to secondary school students?

iv. How can the situation be improved?

accounting education for secondary school students?

1.5 THE IMPORTANCE OF THE STUDY

This research will be useful to the Ministry of Education because it will highlight the need for qualified teachers who can teach financial accounting to senior secondary school students. It will provide financial accounting teachers with insight into why students avoid the subject.

The study will be important to the academic community because it will add to the existing literature.

1.6 THE STUDY’S OBJECTIVE

This study will look at how changes in financial accounting teaching methods affect students. The study will also determine whether the need for new learning and instructional materials affects accounting students’ academic performance. The study will further

Investigate the difficulties in teaching accounting to secondary school students. Finally, the research will look into how to improve accounting education for secondary school students. As a result, this study will be limited to Enugu state.

1.7 THE STUDY’S LIMITATIONS

The researchers encountered minor constraints while conducting the study, as with any human endeavor. Inadequate funds tend to impede the researcher’s efficiency in sourcing relevant materials, literature, or information, as well as in the data collection process (internet, questionnaire, and interview), which is why the researcher chose a moderate sample size. Furthermore, the researcher will conduct this study alongside other academic work. As a result, the amount of time spent on research has decreased.

will be diminished.

1.8 DEFINITIONS OF TERMS

Accounting is a discipline concerned with the recording, analysis, and forecasting of a company’s and other entities’ income and wealth.

Challenges: an invitation to take part in a competitive situation or fight to determine who is superior in terms of ability or strength.