ABSTRACT
The topic of this research
is factors influencing the performance of students in financial accounting
subject in all government owned secondary school in Enugu east local government
area of Enugu state. The purpose of this study is to find out the students
factors, parents factors, teachers factors, government factors and
administrative factors influencing the performance of students in financial
accounting subject. From the purpose of the study the researcher formulated the
research questions. A descriptive survey design was adopted in this research.
The population of the study is 2331 which is made up of all government
secondary school students and teachers in Enugu East local government area of
Enugu state which was gotten from post primary school management board Enugu. The
sample size was 341, the sampling techniques used was yaro yamani formular. The
instrument used for data collection was questionnaire. The instrument was
validated using face validity by experts in measurement and evaluation. The
reliability coefficient of 0.85 was obtained using Pearson product moment
correlation. Based on the result of the Finding, it was concluded that
students, parents, teachers, government and administrative factors influence
the performance of students in Financial Accounting Subject. Consequently, it
was recommended among others that school administrators should provide enough
time for the teaching and learning of financial accounting and also parents
should always encourage their wards by equipping them with the necessary materials
needed to study accounting.
CHAPTER ONE
INTRODUCTION
Background to the Study
Education is a means through which young and old
members of the society are taught about their expected behaviour of the society
and the rules of polity, the values, skills attitudes and knowledge that equip
the individual to achieve personal and society development and progress Ozigi
(2014).
Education also according to Donald 2006 in compel
Nwaose 2016 is a process of teaching and learning in which students acquire
practical knowledge, values, and skills for effective participation in the
society.
Accounting is the process of recording, identifying,
measuring, and communicating financial of economic information to permit informed
judgment and decisions by the users of the information. (AMERICAN ACCOUNTING
ASSOCIATION) AAA.1996 in Richard 2000.
According
to the Government Accounting Standard Board (2000), accounting is the
systematic process of identifying, recording, measuring, classifying,
verifying, summarizing, income and loss for a given period and the value of
firms’ assets, liabilities and owner’s equality.
Accounting has also been defined as a system of principles
and techniques, which permits the recordings, analysis, interpretation and
communication of financial information as an aid to managerial decision –
making. The recording phase of accounting is commonly called Book – keeping and
it is the analysis, classification and systematic recording of day to day
business transactions.Book-keeping is also defined as the
recording of business transactions in a systematic way such that financial
position can be readily ascertained(ELURO
2006).
A study of financial accounting is therefore concerned
with the process of measurement and communication, both of business income and
the financial position of an entry.
Accounting is a subject that is offered in Nigeria
secondary schools, polytechnics and universities. Accounting subjects comprises
management accounting, financial accounting, cost accounting, public sector
accounting, taxation and auditing.
The bedrock of accounting is an understanding of the
underlying principles and an appreciation of the techniques and skills
necessary for their application. Unlike the natural science, accounting is not
based on fundamental laws or absolute precepts. Rather accounting principles
are generalization which have evolved over many years through trial and error
and which accounting practice can be evaluated. As it teaches ethnical
behaviour in personal and business affairs, such behaviour include punctuality,
honestly, hard work and sanctity of human life etc.Accounting is logical
reasoning in the form of a set of broad principles that are capable of
providing a frame of reference by which accounting practice can be evaluated,
and realization of these objectives can only be attested through the
qualification of the teacher and his experience or by way of impacting
knowledge skill, it must train the student to be adopted, it must extend the
horizon of his interest and must also develop his personality of which some of
the aims designed to be achieved.
Notwithstanding
the importance of this subject in our everyday life, we still find from
available statistics that a large percentage of the present day student
population in various school, have little or no interest in accounting subject.
This is more evidence from the mass failure recorded in senior Waec last year
(Nwosu Campbell 2017). However, the aim of this project therefore is to of factors
influencing the performance of students in financial accounting subjects in
Enugu east local government.
Statement of
the Problem
Financial Accounting in the secondary school
curriculum is to prepare the students for Senior Secondary SchoolCertificate
Examination (SSCE) which will enable the holders further their education or to engage
inclerical work in the office as an account clerk. But it has been observed by many researchers
that many students have no interest in accounting. Those that indicated
interest by registering for it in SSCE hardly perform well. Some of them that
secured clerical job have not been able to adjust to the practical working of
financial accounting and finally some of those that gained admission for
further studies have not been able to cope up due to their poor foundation in
financial accounting. For example SSCE (2017) analysis of percentage
performance of candidate offered accounting in SSCE for 2015, 2016 and
2017 revealed 52.48%,58.21% and 51.85%
respectively, failed financial accounting. (obiakor 2017) Wace office.
It is as a result of the
above statements that make the researcher embark on this research work “the factors
influencing performance students in financial accounting Subjects in all
Government own secondary School in Enugu East Local government Area of Enugu
State”.
Purpose of the
Study
The major purpose of the study is to examine
thefactors influencing the performance of students in financial accounting at
SSCE level in Government Secondary Schools in Enugu East Local Government Area
of Enugu State, Nigeria. Specifically the study intends to indentify:
I.
student
factors influencing the performance students in financial accounting subject,
II.
parental
factors influencing the performance of students in financial accounting subject
,
III.
teachers
factors influencing the performance of
students in financial accounting subject,
IV.
government
factors influencing the performance of students in financial accounting subject,
V.
administrative
factors influencing the performance of students in financial accounting subject.
Scope of the
Study
This study is meant to analyze the factors influencing
the performance of student in financial accounting subject at SSCE level in
Enugu East Local Government. This study is limited to Government owned
Secondary Schools in Enugu East Local Government Area of Enugu State.
Significance
of the study
This research will of benefit to the students,
parents, curriculum developers, teachers and government.
Interested students or researchers who may want to
carry out similar study will find this work very worthwhile.
Students will also have relevant manipulative skill and become a saleable
member of the society. It would also build the confidence in them as they
contribute their quota in the society thereby making good living from the
acquired skills. The students who have acquired such skills would be
self-reliant and useful to themselves, industrial sector and society at large.
The study also will help students become more strategic learners who can take
significant responsibility for their learning.
This study will also be helpful to the curriculum
developers to review the accounting syllabus in the future.
The outcome of
this study would be beneficial to the government, being the Policy maker in
planning and decision-making. It would help in policy formulation,
Implementation, evaluation and reformation. The study will reveal to the
government the appropriate strategies needed for improving teaching and
learning of financial accounting subject in our school system, with the aim of
helping to adopt them by providing grant in aid to secondary schools.
To
the financial accounting teachers; the study will reveal appropriate teaching
strategies that could improve the teachers effectiveness in teaching of
financial accounting, It is hoped that the teachers will employ them, thereby
improving teaching and learning process.
1.4 Research Questions
Based on the specific objectives, the researcher
deducted the following research questions:
1. What
are the students factors influencing the performance of students in financial
accounting subject?
2.
What are the parents factors
influencing the performance of students in financial accounting subject?
3.
What are the teachers factors
influencing the performance of students in financial accounting subject?
4.
What are the governments factors
influencing the performance of students in financial accounting subject?
5.
What are the administrative factors
influencing the performance of students in financial accounting subject?
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Item Type: Project Material | Attribute: 45 pages | Chapters: 1-5
Format: MS Word | Price: N3,000 | Delivery: Within 30Mins.
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