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Teachers’ Perception of the Effectiveness of Methods Employed in Teaching Financial Accounting in Secondary Schools in Egba Education Zone of Ogun State

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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.  

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. 

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CSN Team.

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