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AN ASSESSMENT OF TEACHING ACCOUNTING COURSES TO ACCOUNTING EDUCATION STUDENTS IN SELECTED INSTITUTIONS IN NIGERIA

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AN ASSESSMENT OF TEACHING ACCOUNTING COURSES TO ACCOUNTING EDUCATION STUDENTS IN SELECTED INSTITUTIONS IN NIGERIA

 

 

 

                                                ABSTRACT

This study investigated the influence of teachers’ professionalism on science students; academic performance in senior secondary school accounting. A random sampling technique was used to select 6 secondary schools out of 12 secondary schools in Yala Local Government Area of Cross River State. 200 science students, 20 teachers and 6 principals were used in the study. A survey design was adopted for the study. Three researcher – made instruments namely School Principal Questionnaire (SPQ), Teachers Professionalism Questionnaire (TCQ) and Accounting Achievement Test (CAT) were used to gather data for the study. Data were analyzed using the Pearson Product Moment Correlation (PPMC) and t-test. Results revealed that there is significant relationship between teachers’ professionalism and science students’ academic performance in Accounting. Accounting students taught by qualified teachers performed significantly better than those taught by unqualified teachers. Also accounting students taught by experienced teachers performed significantly better than those taught by inexperienced teachers. In this study, efforts were made to find out whether or not teachers’ academic qualification had effect on students’ performance in Accounting. The sample consisted of fifteen Accounting teachers from Edu, Kaiama and Moro L.G.As of Kwara State. Grades of students in SSC Accounting were collected in the three local government areas of Kwara State. These were compared with the qualifications of the Accounting teachers in the three LGAs. The qualifications of Accounting teachers were converted to grades using Uwakwe’s (1987) rating. It was found that teachers’ academic qualification was a necessity for students’ performance in Accounting. It was therefore recommended that scholarship should be given to students willing to study Accounting at the senior secondary level of education and that workshops, seminars and in-service training should be organised for the available Accounting teachers.

Recommendations were made on how to promote further development of science teachers in Nigeria.

 

 

CHAPTER ONE

1.0 INTRODUCTION

1.1 BACKGROUND OF THE STUDY

Teacher competence and teacher quality are concepts that are often referred to and frequently applied in different educational contexts. Whitty (1996) identifies professional competence, which includes knowledge and understanding of children and their learning, subject knowledge, curriculum, the education system and the teacher’s role. Professional competence also necessitates skills such as subject application, classroom methodology, classroom management, assessment and recording and undertaking a wider role.

 

In America, the teaching competencies of under- certified school teachers were compared to the teaching competencies of regularly certified school teachers. Results indicate that the student’s academic performance of under-certified teachers did not perform significantly well compared with the student’s academic performance of the certified teachers. According to the professional standards of teaching profession in Quezon City, the teacher competence was set for the professional guideline, consists of nine areas of competence: language and technology for teachers, curriculum development, and psychology for teachers, educational measurement and evaluation, classroom management, educational research, educational innovation and information technology and leadership. The researchers believe that the nine competencies could generate the competent teachers individually and student learning and achievement. It is meaningful to conduct a research study to promote the teacher competence for professional development, student learning and the achievement of the school goals and objectives. This needs to be done in Southern Philippines Agri-business and Marine and Aquatic School of Technology (SPAMAST). Teacher with high competence is one of the most significant factors manipulate the student learning as well as serving the schools to meet its objectives and missions. The importance of teachers cannot be over stressed. This is because teachers play a number of roles. Specifically, teachers has been referred to by Oyedeji (1998) as an agent of innovation. For meaningful innovations, teachers’ academic qualification is very important. This is because teacher education is a very complex enterprise. The complexity arises as a result of several factors which include determination of what effective teachers are, teachers are expected to fulfil a variety of roles, some common to all teachers, others uniquely related to certain kinds of environments of students or subject matter. Added to this, is the fact that teacher education involves the training of professionals who will educate students in future. Despite the complexity in the field of teacher education, one cannot over-emphasize the importance of academic training of teachers of all categories. This is because the efficiency of any institution depends on the academic competence of the teaching staff since no educational system can rise above the quality of its teachers (FGN, 1981, p. 38).

A number of studies carried out had indicated the need for teachers academic qualification in their various teaching subjects. Such studies include those of Swan and Jones (1971), Rubba (1981), Ivowi (1983, 1984), Akintola (1985), Soyibo (1985), Abimbola (1986)) and Otuka (1987). Swan and Jones (1971) finding was that teachers should receive appropriate training in the subject matter area so that their classroom instruction could be above board. Rubba’s (1981) study indicated that teachers have needs according to the science discipline taught. Ivowi, Akintola, Soyibo, Abimbola and Otuka found out misconceptions in students which they traced to misconceptions held by their teachers. All the above studies prove that training of prospective teachers in the subject matter areas should not be taken lightly by science educators.

Furthermore, Fajemidagba (1986) identified four important variables in teacher education. The variables are teaching behaviour, subject matters, learning behaviour and the setting. According to him, the subject matter constitute pedagogical concepts, generalizations, prescriptions, theories from relevant field of psychology, philosophy and so on. This prompted Fajemidagba to study the need for the inclusion of geometry in the education of Mathematics teachers in Nigerian universities in 1987. His results revealed that the majority of secondary school Mathematics teachers had little exposure to geometry at the secondary schools level. Nearly all the study sample agreed that geometry should be included in the programme for the pre-service Mathematics teachers.

Kinyomi (1982) from his study found out that study sample indicated that they needed improvement in the areas of English composition, African Literature, Literary Research Methods and Creative Writing to enable them function better in their teaching. Etim (1985) carried a similar study on students from the B. A Education (English) programme of the Secondary schools of Jos. When the teachers were asked to indicate the most important skill they gained from their preparatory programme, responses of seventy-five percent of them showed that they gained enough information to be able to teach English at any level of secondary school. Participation in in-serive training programme can also improve teachers’ classroom interaction pattern. This revelation was made by Igwebui (1985) when he determined the effectiveness of the Associate Certification in Education (ACE Sandwich) training programmes of the Institute of Education, Secondary schools of Benin. Too little knowledge about subject matter can be a danger since the teacher may be propagating error. In addition, too much specialized theoretical knowledge could lead teachers to make course content unnecessarily theoretical and impractical. A major concern in teacher knowledge should therefore be directed to practical, everyday examples of phenomena being taught as this is the objective of the 6-3-3-4 system of education in Nigeria. These were the implications from Butzow and Qureshi’s (1978) study “Science Teachers’ Competences.

1.2 PROBLEM OF THE STUDY

Too little knowledge about subject matter can be a danger since the teacher may be propagating error. In addition, too much specialized theoretical knowledge could lead teachers to make course content unnecessarily theoretical and impractical. A major concern in teacher knowledge should therefore be directed to practical, everyday examples of phenomena being taught as this is the objective of the 6-3-3-4 system of education in Nigeria. These were the implications from Butzow and Qureshi’s (1978) study “Science Teachers’ Competences. Efforts to revitalize classrooms, the learning process, and the instructional practices of educators are critical factors impacting the educational experiences of secondary science students (Amatea & Clark, 2005; Intrator & Kunzman, 2006; Neel, 2007; Sparks, 2002).

 

1.3 OBJECTIVE OF THE STUDY

  1. To explore the impact of highly qualified teachers (HQT), as measured by the changes in percentages of teachers with advanced degrees beyond the bachelor degree level over a three-year period, on academic achievement among secondary science students, as measured by student passing rates on state standardized tests, which include the GHSGT in Math, English, Science, and accounting.
  2. To evaluate the level of competency and professionalism among teachers at all levels.
  3. To know the impact of teachers professionalism on science students academic performance.

4.To measure the degree of students knowledge and understanding of science of subjects as a result of teachers professional competence.

  1. To determine the significant level of impact made by teacher advanced degrees on student academic achievement among secondary science students in Cross Rivers state.

1.4 RESEACH QUESTION

  1. Can one explore the impact of highly qualified teachers (HQT), as measured by the changes in percentages of teachers with advanced degrees beyond the bachelor degree level over a three-year period, on academic achievement among secondary science students, as measured by student passing rates on state standardized tests, which include the GHSGT in Math, English, Science, and accounting?
  2. What are the level of competency and professionalism among teachers at all levels?
  3. What are the impact of teachers professionalism on science students academic performance.
  4. Is it possible to measure the degree of students knowledge and understanding of science of subjects as a result of teachers professional competence?
  5. Are there significant level of impact made by teacher advanced degrees on student academic achievement among secondary science students in Cross Rivers state?

1.5 RESAECH HYPOTHESIS

H0:  One cannot explore the impact of highly qualified teachers (HQT), as measured by the changes in percentages of teachers with advanced degrees beyond the bachelor degree level over a three-year period, on academic achievement among secondary science students, as measured by student passing rates on state standardized tests, which include the GHSGT in Math, English, Science, and accounting.

H1: One can explore the impact of highly qualified teachers (HQT), as measured by the changes in percentages of teachers with advanced degrees beyond the bachelor degree level over a three-year period, on academic achievement among secondary science students, as measured by student passing rates on state standardized tests, which include the GHSGT in Math, English, Science, and accounting.

H0: There are no significant level of competency and professionalism among teachers at all levels.

H1: There are  significant level of competency and professionalism among teachers at all levels.

H0: Teachers professionalism has no impact on science students academic performance.

H1: Teachers professionalism has great  impact on science students academic performance.

H0: It is impossible to measure the degree of students knowledge and understanding of science of subjects as a result of teachers professional competence.

H1: It is possible to measure the degree of students knowledge and understanding of science of subjects as a result of teachers professional competence.

H0: There is no significant level of impact made by teacher advanced degrees on student academic achievement among secondary science students in Cross Rivers state.

H1: There is a  significant level of impact made by teacher advanced degrees on student academic achievement among secondary science students in Cross Rivers state.

1.6 SIGNIFICANCE OF THE STUDY

This research work which is on the impact of professionalism of teachers on science students performance using secondary schools in Yala Local Government Area of Cross River State as a case study. This is an important and interesting topic which will contribute immensely to the body of knowledge to education students, secondary schools students, management students teachers, lecturers,  and as well as entire public.

1.7 SCOPE OF THE STUDY

This research work is on the impact of professionalism of teachers on science students performance using secondary schools in Yala Local Government Area of Cross River State as a case study.

1.8 LIMITATION OF THE STUDY

The researchers in this study used a variety of complex statistical manipulations and weak proxy measures that could limit the accuracy of their findings (for example, because the NAEP does not provide longitudinal data, researchers used course level as a proxy for prior student achievement, rather than actual performance measures) and the extent to which these findings can be generalized. Researchers also had to adjust for the fact that students are only tested on subsets of the NAEP mathematics tests, so that their reported scores are, in fact, statistical estimates of what their actual scores would have been had they completed the full test. This research also focuses narrowly on 8th grade mathematics, and thus the findings may not generalize to other subjects or grade levels. Although this research found a relationship between various teacher characteristics and student achievement, it does not identify why that relationship exists. There may be other variables not included in this research that influence this relationship.

1.9 DEFINITION TERMS

Socio-Economic Status: Socio-economic status is determined to be a predictor of mathematics achievement. Studies repeatedly discovered that the parents’ annual level of income is correlated with students’ math achievement scores (Eamon, 2005; Jeynes, 2002; Hochschild, 2003; McNeal, 2001). Socio-economic status was found significant in primary math and science achievement scores (Ma & Klinger, 2000). Another study found poor academic achievement of Canadian students to be attributable to their low socio-economic status (Hull, 1990). Socio-economic status was examined and found to be one of the four most important predictors of discrepancy in academic achievement of Canadian students (aged 15) in reading, mathematics, and science by the Program for International Student Assessment (Human Resources Development Nigeria, Statistics Nigeria, & Council of Ministers of Education Nigeria, 2001).

 

 

 

 

 

 

 

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