THE PROBLEMS IN THE TEACHING AND LEARNING OF ACCOUNTING IN NIGERIA SECONDARY SCHOOLS

THE PROBLEMS IN THE TEACHING AND LEARNING OF ACCOUNTING IN NIGERIA SECONDARY SCHOOLS

Abstract

 This study is designed to identify the problems facing the teaching and learning of Accounting as a vocational subject in secondary schools in Ondo State and to proffer solution. The study population was about 150 senior accounting teachers in those schools that registered students for accounting at the SSC Examination for at least the past five years. Samples of 50 senior accounting teachers, one teacher per school, were selected from eight out of the 18 local government areas. A questionnaire was used for data collection and was validated by experts. The split half reliability coefficients of the two scales in the questionnaire (I8-item problems and 12-item solutions) were 0.85 and 0.75 respectively. Data were analyzed using mean responses, independent t-test and analysis of variance (ANOVA). Findings revealed that 14 out of the 18-items problems were identified and accepted. All the 12-item solution was also accepted. The hypothesis tested showed that there was a significant difference in the perception/rating of the problems by the accounting teachers in public and private schools (t = 2.51, df = 34, P< 0.05); (3) There was no significant difference in the perception/rating of the problems by the accounting teachers in the secondary schools in the various local government areas. Introduction Accounting has been generically referred to as the language of business. It is an aid to trade and one of the foundations on which the whole structure of business rests. Accounting is a process of identifying, recording and interpreting economic events. "It is the determination, analysis, interpretation and communication of economic data" (American Institute of Certified Public Accountants, 1940) Accounting is an indispensable tool for entrepreneurship in any of the vocational skill. Hence, it is an element of business education and business education itself is a component of vocational education (V. E.) Osuala (1981) described vocational education as including such areas as Agricultural, Business, Health Occupations, Industrial/Technical and Home Economics. A successful career in vocational education can only be guaranteed by a proper and accurate keeping of financial records. Whatever affects the effective development of vocational education affects the economic development of any such nation. Vocational education prepares people for occupations requiring manipulative skills. Indeed, it is designed to develop skills, knowledge, abilities, attitudes and work habits needed for self-sufficiency (Azikiwe, 1995). It is basically occupation oriented because it is essentially intended to provide skills and manpower for commerce and industry in any nation. Hence Arukwe (1992) noted that the solutions to Nigerian present economic problems couldn't exclude the intensification of vocational education for the citizenry. Olaferu-Olagbegi (1988), observed that combating unemployment in Nigeria through the creation of self-employment, emphasizes the establishment of small-scale enterprises in rural areas by skilled personnel who are products of vocational education. The possession of the necessary skill in financial record keeping is a priority and accounting process is a solution. The problems facing accounting in Secondary Schools are twofold: the teaching on the one hand and learning on the other hand. The performance of students in the subject in the SSC Examination has not been encouraging. Students are generally deficient in numerate subjects like accounting and mathematics. Fakuade's (1980) report, that pupils had been deficient in simple knowledge, abilities, attitudes and work-habits needed for self-sufficiency (Azikiwe, 1995). It is basically occupation oriented because it is essentially intended to provide skills and manpower for commerce and industry in any nation. Hence Arukwe (1992) noted that the solutions to Nigerian present economic problems couldn't exclude the intensification of vocational education for the citizenry. Olateru-Olagbegi (1988), observed that combating unemployment in Nigeria through the creation of self-employment, emphasizes the establishment of smallscale enterprises in rural areas by skilled personnel who are products of vocational education. The possession of the necessary skill in financial record keeping is a priority and accounting process is a solution. The problems facing accounting in Secondary Schools are twofold: the teaching on the one hand and learning on the - other hand. The performance of students in the subject in the SSC Examination has not been encouraging. Students are generally deficient in numerate subjects like accounting and mathematics. Fakuade's (1980) report, that pupils had been deficient in simple mathematics can also be applied to accounting. The ever-increasing poor performance of students in accounting in secondary and post secondary Schools is a serious concern and unpalatable signal to the development of accountancy (Oloidi 2003a). No doubt the poor performance in accounting can be traced, in part, to the poor methods of teaching the subject. As Agbenta (1981) has pointed out on the need for practical lessons in the physical sciences, it can also be stated that teaching of accounting in secondary school without the use of accounting laboratory for practical lesson, inhibits the study of the subject. Teachers should improve on their teaching methods and processes. While it is not the objective of this paper to be teaching methodologies, it is of utmost necessity that accounting teachers should note that the enduring solutions to these problems are from the teachers. Accounting teacher should be 'efficient, effective and qualitative. Marving, Kinder and Schunert (1977) argued that the effective teacher should have good understanding of the subject he teaches. Lack of good preparation was identified by Clark (1977) as causing poor teaching. On the part of the students, the findings of Ajogbeje (1998) on mathematics can logically be applied. He stressed sex- stereotyping, transfer of poor attitude between peers and from older students, and poor self-concept towards the subject, the influence of the environment on the student, .as affecting learning. The government on its own part needs to provide adequate fund, materials and human resources and necessary motivation of student and teachers (Oloidi, 2003b). Against the foregoing background, it would therefore be very necessary for accounting teachers, the secondary school administrators and the government to take a critical look at the ways of improving the status of accounting as a subject in secondary school. This paper shall identify the problems facing teaching and learning of accounting in secondary schools and proffer far reaching solutions to these problems.

CONCEPTUAL DEFINITION OF SOME TERMS

Some variables need to be explained so as to ensure a good grasp and understanding of the paper:

1. Type of School - School in Ondo State can be classified into three types:

a. Mixed School - Such Schools are co-educational, allowing both sexes to study together. This is typical of those schools established by the government. b. Boys Only - Only the male students are allowed in such schools.

c. Girls only -Only the female students are allowed in such schools. The school in band C and (b) are characteristics of mission schools before being taken over by the government.

2. Mode of School - This is simply the public school owned by the government or the private schools managed by business minded sole proprietorship.

3. Location - A local government is a location and all the schools in each of the local governments are a location unit.

4. Accounting laboratory - This is a special room equipped with materials and equipments like ledger cards, long span chalk board rules in ledger form, sample source documents used for financial transactions, sample currency notes in various denominations for buying and selling, adding and listing machines, electronic calculators, duplicating machines, over head projector, tape recorder with play back, flip chart board, magnetic board, TV and Video. These are used for practical lessons in accounting.

Statement of the problem

The concern for accounting as an important aid to vocational education has led to studies identifying the problems of teaching and learning the subject. Much of the concern centres on the student, the teacher and the government and the effect on the performance of students in the subject. It is obvious that the performances of students in this subject at the SSC Examination are not encouraging (Oloidi 2003a). The questions then arise; what are the problems facing teaching and learning of accounting as a vocational subject in the secondary schools in Ondo State?

Purpose of the study

The purpose of the study among others was to:

1. Identify the problems facing the teaching and learning of Accounting in secondary schools.

2. Ascertain whether some of these problems are very serious, serious or not serious

3. Ascertain whether the same problems are facing both public and private schools.

4. Determine whether the identified problems are a function of the types of the schools (girls only, boys only, or mixed)

5. Ascertain whether some problems are functions of location of the schools based on local government areas.

6. Proffer solutions to the problems.

RESEARCH HYPOTHESES

The following hypotheses were formulated by the researchers and tested at 0.05 level of significance.

1. There will be no significant difference in the perception/rating of the respondents on the problems of teaching and learning accounting in public and private schools.

2. There will be no significant difference in the perception/rating of the respondents on the problems of teaching and learning accounting in boys only, girls only and mixed schools.

3. There will be no significant difference in the perception/rating of the respondents on the problems of teaching and learning accounting among the schools in one local government and the other.

Literature Review

The study of accounting must not only be in form of practical education, but must be a combination of both sound practical education and theoretical knowledge. This will enable the accountant to utilize modern accountancy techniques in finding solutions to complex business problems. The need for accounting arose as a result of the expansion and complexity of business enterprises. And also the desire for stewardship reporting, accountability and reliable accounting information (Ogundele, 1991 and Chua, 1990). Accounting education can be looked at from two perspectives, it can be used to describe education for accountants, in other words, those instructions designed to be necessary for potential accountants to acquire in order to gain their professional qualifications. It can also be used to describe the expansion and extension of knowledge and the development of judgement of those who have already become accountant (Albrecht and Sack 2000 and Brewer, 2000). Thus, to maintain professionalism, accountants must be abreast with the release of both local and international standards and emerging theoretical postulations. With the continuous development of standards, new accounting procedures, and changes in the business and economic spheres coupled with the risk of being found negligent and therefore incompetent in the discharge of his duties, a professional accountant who neglects the need for accounting education does so at the risk of his professional life, (Reiter & Williams 2002; Ravenscroft & Williams 2003). This paper is motivated by our belief that accounting education today is plagued with many serious problems and our concern that if those problems are not seriously addressed and overcome, they will lead to the demise of accounting education.

2.1 Accounting Profession in Nigeria

According to Wintoki (1997) and Coker (1990) the development of accounting in Nigeria can be traced to the time when the Companies Ordinance of 1922 was enacted. The second major development of accounting education and training in Nigeria took place in the early 1960s, when the Colleges of Arts, Science and Technology were established in Ibadan, Enugu and Zaria in 1963, (Uche 2003). The development of the accounting profession in the country has been assisted by the establishment of the department of accounting in the Nigerian universities, polytechnics and colleges of technology (Badejo, 1997; Ajayi, 1996). It is quite natural to expect the profession in Nigeria to inherit the accounting system of its colonial master-Great Britain. In this regards, the local accountants were trained on their job. However, some of them left the country to study accounting and accounting related courses, while those who did not travel abroad took the external examination of the Institute of Chartered Accountants of England and Wales. Just after the country’s independence the idea of establishing a professional body of accountants in the country became a burning issue in the minds of a few accountants. This led to the establishment of “The Association of Accountant of Nigeria”, which was incorporated under the Companies Act of 1958. The main objectives of the Association were to provide a central organization for accountants in the country, to maintain a strict standard of professional ethics, and to provide for the training, examination and local qualification of students in accounting (Ofoibike, 1992; Maduka & Adebowale, 2009). It was not until 1965 that an Act of Parliament was passed establishing the Institute of Chartered Accountants of Nigeria (ICAN). In 1993, another accounting body known as Association of National Accountants of Nigeria (ANAN) was established. Based on the foregoing, it is not surprising that it was the Nigerian members of the Association of Chartered Certified Accountants (ACCA) that first moved to set up a professional accountancy body in Nigeria in 1957. In that same year, they applied to form a local branch of the ACCA. This plan was endorsed by the ACCA in London in 1960. Nigerian members of ACCA saw clear advantages in the newer idea of forming a local accountancy body that would bring all Nigerians with overseas accountancy qualifications of equivalent standards together (Uche, 2003; Ogbomo, 1997).

2.2 Need for Accounting Education

There is no business undertaking where the use of money is not important. The financial resources of any business entity backed by a sound management determines the success or misfortune of such an undertaken, therefore, there is no business entity where accountants will not be required. Accounting recognizes that people live in a world of scare resources. Because resources exist in limited supply, people try to conserve them, to use them efficiently and also to identify and encourage those who make efficient use of them. Through an efficient use of resources, the standard of living increases. Accounting plays an important role in obtaining a higher standard of living because it helps to identify efficient and inefficient users of resources (Anibaba, 1990; Dyer, 1999).Also identifying the need for accounting education, Wolcott (2010) noted that “There is little doubt that the current content of professional accounting education, which has remained substantially the same over the past 50 years, is generally inadequate for the future accounting professional. A growing gap exists between what accountants do and what accounting educators teach….Accountants who remain narrowly educated will find it more difficult to compete in an expanding profession” The training and education of an accountant take such a form that would mould him in such a way as to make him display such rare attributes as the maintenance of a strict standard of professional skill, expertise and ethics, as not to want to be associated with failure, fraud or embezzlement or unnecessarily wanting to rock the boat, (Inanga 2000; Sterling 2003). Globally, accounting education involves the impartation of knowledge in accounting principles and standards to individuals. It could also take the form of contributing to a body of an established knowledge or procedure. It is thus out to inform, review a set of process and inculcate in the trainee, a high standard of professional education as demanded by his calling (Ibironke, 2003). In the emerging order, education has become the single most important factor that determines living standards. New growth processes are increasing the demand for skill labour far more rapidly than for unskilled labour and the distribution of opportunities for education is becoming the prime determinant of income distribution (Durukwuaku, 1997; Ogbomo, 1997) The need of the Nigerian economy for the education and training of accounting manpower was summarised by Inanga, (2000); Wintoki, (1997); Ogbomo, (1997) as follows; to ensure that Nigerian accountants are of comparable standard with their counterparts across the world; to guarantee that each qualified accountant is well trained, acquires sufficient skills required of a professional accountant and that the skills are demonstrated in his operations; to maintain and sustain the dignity and respect of the Nigerian accountancy profession; to ensure that each accountant can justify the standard of the certificate awarded; to produce enough manpower to man accounting jobs; to produce professionals with sound training to meet the shortage in the country of competent accountants; to establish and enhance the profession as it relates to the application and developments of accounting disciplines, to develop and upgrade the professional skills, and competence of members; to enable them participate actively in an environment that is business oriented and complex and to catch up with technological advancement in the areas of accounting and financial management, possibly through financial display of statistical information that has relevance to the society.

RESEARCH METHODOLOGY

Population

The population of the study consisted of the senior accounting teachers in all the secondary schools in Ondo State where students offer accounting and are registered for the SSE Examination for at least the immediate past five years. The study population was estimated at 140 senior accounting teachers. The choices of senor accounting teachers was made because of their experience apart from teaching the subject and are in the best position to identify the problems of teaching and learning accounting in secondary schools. Sample and sampling method A total of 50 senior accounting teachers were sampled from at least four secondary schools and at most eight secondary schools in eight, out of the 18 local government areas of Ondo State. A purposive sampling technique was used in some local government areas, with few schools taking accounting and registering students for the SSE Examinations. The same technique is applicable to selecting private schools and schools with boys only or girls only. The samples from the eight Local Government areas are: I1aje (5), Odigbo (5), Owo (4), Akoko N.E (5) and Ondo West (8). Administration Research assistants were used to collect data from the 54 secondary schools. They were given the letters of introduction and respondents were implored to endorse the duplicate to ensure validity of data released. The research was carried out between January and April 2002. The local Government areas sampled were Okitipupa, Owo, Ilaje, Ondo West, Akure South, Odigbo Akoko. North East arid Ifedore. Only 40 questionnaires were usable out of the 56 expected, indicating five (5) from Okitipupa, four (4) from Owo, five (5) form Ilaje, five (5) from Ondo West, Six (6) from Akure South, five (5) from Odigbo, five (5) from Akoko North East and five (5) from Ifedore. Some questionnaires were rejected because they were not properly completely and the respondents did not return some. The eventual usage rate was 80 percent. Research design A descriptive method was adopted in order to observe, with the use of a scale, the perception/rating of the respondents towards the problems facing teaching and learning of accounting in secondary schools. The dependent variable in the study was the problems facing teaching and learning accounting in secondary schools. Independent variables were the type of school, the mode of school and location of school. Independent group and factorial design were used.