TABLE OF CONTENTS
TITLE PAGE I
TABLE OF CONTENTS VIII
CHAPTER ONE: INTRODUCTION
Background to the Study 1
Statement of Problem 7
Researcher Questions 8
Purpose of the Study 9
Research Hypotheses 10
Significance of the Study 10
Scope of the Study 11
Operational Definition of Terms 12
CHAPTER TWO: REVIEW OF RELATED LITERATURE
Concept of instructional material. 13
Type of instructional material in accounting 15
Instructional material and the teacher’s competence 22
Instructional material and student’s academic performance 26
Summary of literature. 28
CHAPTER THREE: RESEARCH METHODOLOGY
Research Design 29
Population of the Study 29
Sample and Sampling Technique 29
Research Instrument 30
Validity of Instrument 30
Reliability of Instrument 31
Procedure for Data collection 31
Data Analysis 31
CHAPTER FOUR: RESULTS AND DISCUSSION
Analysis of Respondents’ Bio data 32
Analysis of the Questionnaire 34
Test of Hypothesis 40
Discussion of Findings 43
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
Background to the Study
Over the years, the poor performance of students in public examinations has been blamed on the wrong choice of teaching methods by teachers. Teaching and learning activities have a lot to do with other variables, such as instructional materials, teacher’s qualification, school environment variables, students’ factors and so on (Adekola, 2008). Azikiwe (2007) opined that the importance of Instructional Materials in any teaching/learning process cannot be over emphasized. This is for the fact that such materials enhance, facilitate and make teaching/learning easy, lively and concrete. Instructional materials are the devices developed or acquired to assist or facilitate teachers in transmitting an organized knowledge, skills and attitudes to the learners within an instructional situation (Nwachukwu, 2006).To be precise, an instructional material are educational resources used for illustrating the content of instruction, thereby making learning more concrete and less abstract. The sequence in which learners encounter materials has direct effect on the achievement of the task. In providing closer experience to real situation, instructional material enhances acquisition and retention of factual information. Instructional material not only provide the necessary concrete experience but also help students integrate prior experience.
Yusuf, Ajidagba and Jekayinfa (2010) observed that utilization of instructional materials help teachers to teach conveniently and the learners to learn easily without any problem. They asserted that instructional materials have direct contact with all sense organs. Kochhar (2012) supported that instructional materials are very significant learning and teaching tools. He suggested the needs for teachers to find necessary materials for instruction to supplement what textbooks provide in order to broaden concepts and arouse students’ interests in the financial accounting as a subject. According to Abolade (2009), the advantages of instructional materials are that they are cheaper to produce, useful in teaching large number of students at a time, encourage learners to pay proper attention and enhance their interest.
However, Akinleye (2010) attested that effective teaching and learning requires a teacher to teach the students with instructional materials and use practical activities to make learning more vivid, logical, realistic and pragmatic. Esu, Enukoha and Umoren (2014) agreed that instructional materials are indispensable to the effective teaching and learning activities. Ekpo (2014) also supported that teaching aids are always useful in supporting the sense organs.
Despite the fact that instructional materials are essential tools that can make learning practical and knowledge acquisition easier, they are not readily available in Nigerian secondary schools leading to low level of performance of students in government examinations (Abdu-Raheem 2014).
According to Josua (2007) in Abiodun-Oyebanji and Adu (2007), instructional materials are all things that are used to support, facilitate, influence or encourage acquisition of knowledge, competency and skills. Abdu-Raheem (2014) encouraged teachers to improvise teaching aids because they would in great measure enhance learners’ full participation in the lesson, gives room for inquiry, problem-solving, discussion and clarification of issues and ideas among students and the teacher. Riveire (2006) noted that improvisation is a valuable teaching tool.
Afolabi and Adeleke (2010) identified non-availability, inadequacy and non utilization of learning materials as a result of teacher’s poor knowledge as factors responsible for the use of lecture method. They recommended that both students, teachers, parents, Parents/Teacher Association, government and philanthropists should be involved in improvising instructional materials for the teaching and learning in schools. Therefore, Ogbondah (2008) advocated for of teachers’ resourcefulness and also encouraged them to search for necessary instructional materials through local means to supplement or replace the standard ones. Oso (2011) also agreed that the best way for teachers to make use of their manipulative skills is to improvise so as to achieve their lesson objectives at least to a reasonable extent. Jekayinfa (2012) also identified the importance of improvisation of instructional materials as making learning concrete and real, substitutes one thing for another, allows the students to participate in the production of materials, economical and more teacher-student resource oriented. Abdu-Raheem (2014) submitted that improvisation of locally made teaching aids could assist to improve quality of graduates turn out from schools and standard of education generally.
Abdu-Raheem and Oluwagbohunmi (2015) also corroborated the idea that resourceful and skillful teachers should improvise necessary instructional materials to promote academic standard in Nigerian schools.
Accounting is a discipline which is concerned with the process of collecting, recording, presenting and analysing of financial information in a summarized form for the users of financial statement. Accounting is concerned with the use to which the book keeping are put, the analysis and interpretation. The keeping of accounting books is essentially an art and the aims of those who study the subject are essentially utilitarian. An accountant must not only be interested in record keeping but also in the application of his professional competence, knowledge and dexterity in presenting accounting information to assist management and other users of accounting information in their respective decision making
Financial accounting is one of the subjects offered in the senior secondary school in Nigeria, it is among the subjects taken in West African Senior School Certificate Examination and National Examination Council School Certificate Examinations. According to WAEC (2004) financial accounting is the most popular subject that students offer among the vocational elective subjects. This subject equips the recipients with the competency needed to keep basic accounting records. Many students register this subject in secondary Schools but unfortunately they perform poorly in external examinations.
Statistic of entries and performance of students by grades In the May/June 2004 West African School Certification Result (WASSCE) in Nigeria shows that out of 202,151 students that registered for financial accounting, 46778 representing a percentage of 23.14 passed at credit and above while 93394 representing a percentage of 46.20 failed. In the year 2005, out of 199274 that enrolled for financial accounting, only 49440 representing a percentage of 24.81 passed at credit level and above while 83655 representing a percentage of 41.98 failed. In the year 2006, out of 211552 that sat for the examination, only 102539 representing a percentage of 48.47 passed on credit level and above while 103449 representing a percentage of 48.90 failed. The performance of students in financial accounting in 2006 fell below the 2005 level and fluctuated over the 3-year period Okon (2012). The drop in the performance level of financial accounting calls for a review of current strategies in the teaching and learning of the subject. The traditional methods of teaching financial accounting such as the discussion method, demonstration method, Socratic Method and project methods have been used but failed to impact the necessary knowledge and skills comprehensively. Okon (2012) equally believes that these traditional methods are not challenging enough to the needs of the students. Considering the fact that financial accounting processes are more of practical which involved the active participation of every members of an instructional process to ensure that the whole processes is maximized. It will be fascinating to ascertain the effect of instructional materials utilization on senior secondary students’ academic performance in financial accounting in Ado Local Government Area, Ekiti State. In this study, instructional material utilization is the main focus in order to unveil their effects on the academic performance of secondary school students in financial accounting.
Statement of Problem
Most financial accounting teachers are not well grounded in the use of and selection of a viable instructional material and as such the teaching and learning of financial accounting has not been optimal. The poor performance of students in financial accounting is evident in the overall results of students in such examinations as the General Certificate in Education (G.C.E); Senior Secondary School Certificate Examinations S.S.C.E and National Business and Technical Examination Board (NABTEB). Despite the efforts being made by accounting teachers to revamp the performance of students, it appears much is still left to be done (Ankomah & Kwarteng, 2010). Many teaching methods and approaches have been introduced but could not improve the achievement of students in financial accounting. Teachers teach the subject matter in abstraction thereby making it comprehensive and arduous task for learners and this has militated against the maximization of academic performance. Also, teachers are not conversant with the current trend in education in relation to the teaching and learning of financial account. In developed nations, financial accounting in colleges is taught using practical processes involving the use of computer and its programmes such as Microsoft Excel. This is not obtainable in Ado Local Government Area, Ekiti State as teachers only make the students to memorize accounting format without really understanding its relevance to real life situation. This study will be designed to examine the effect of instructional material utilization on senior secondary school students’ academic performance in Financial Accounting.
The following research questions guide the conduct of the study.
- What is the impact of instructional materials on academic performance of students in financial accounting?
- Does the competence of teachers affect the selection of an instructional materials for the teaching of financial accounting?
- Is there any difference between the academic performance of students taught with instructional materials and those taught without instructional materials in financial accounting?
Purpose of the Study
The major purpose of the study was to examine the effect of instructional material utilization on senior secondary school students’ academic performance in Financial Accounting. Specifically the study sought to:
- determine the effect of instructional material on the academic performance of students in financial accounting
- determine if the competence of teacher will affect the selection of an instructional material for the teaching and learning of financial accounting
- find out if there is a significant relationship in the performance of students taught with instructional materials and those taught without them.
The following hypotheses were subjected to test in the course of the research:
Ho1: There is no significant relationship between the use of instructional material and the academic performance of students in financial accounting.
Ho2: There is no significant difference between teacher’s competence and the selection of an instructional material.
Ho3: There is no significant difference between the academic performance of students taught with instructional materials and those taught without instructional materials in financial accounting.
Significance of the Study
This research will create awareness to all educational stakeholders on the importance of instructional material to the teaching and learning of financial accounting in senior secondary schools. Specifically, the study will influence policy formulation pertaining to the training of financial accounting teachers in future. Also, the type of instructional materials will be analysed hence facilitating the understanding of the concept of instructional material more explicitly.
Finally, teachers will also be aided on the efficient utilization of instructional materials to reach across diverse learners in the teaching-learning process. The study would also serve as a guide and reference material to students who are interested to carry out research on similar topic.
Scope of the Study
This study examined the effect of instructional material utilization on senior secondary school students’ academic performance in financial accounting in Ado Local Government, Ekiti State. Although, there are a number of determinants of students’ academic performance such as teaching method, teacher’s qualification and so on. This study does not intend to analyse any other than instructional material Utilization in a case of Ado Local Government Area of Ekiti State.This Project is is available for the below list of Nigerian State capitals.
Abia Umuahia, Adamawa Yola, Akwa Ibom Uyo, Anambra Awka, Bauchi Bauchi, Bayelsa Yenagoa, Benue Makurdi, Borno Maiduguri, Cross River Calabar, Delta Asaba, Ebonyi Abakaliki, Edo Benin. Ekiti Ado Ekiti, Enugu Enugu, Gombe Gombe, Imo Owerri, Jigawa Dutse, Kaduna Kaduna, Kano Kano, Katsina Katsina, Kebbi Birnin Kebbi, Kogi Lokoja, Kwara Ilorin, Lagos Ikeja, Nasarawa Lafia, Niger Minna, Ogun Abeokuta, Ondo Akure, Osun Oshogbo, Oyo Ibadan, Plateau Jos, Rivers Port Harcourt, Sokoto Sokoto, Taraba Jalingo, Yobe Damaturu, Zamfara Gusau, FCT Abuja.
HOW TO ORDER FOR COMPLETE PROJECT MATERIAL
» Bank Branch Deposits, ATM/online transfers (Amount: ₦3,000 NGN)
|Bank: FIRST BANK Account Name: OMOOGUN TAIYE Account Number: 3116913871 Account Type: SAVINGS Amount: ₦3,000 AFTER PAYMENT, TEXT YOUR TOPIC AND VALID EMAIL ADDRESS TO 07064961036 OR 08068355992 OR Click Here|
|Bank: ACCESS BANK Account Name: OMOOGUN TAIYE Account Number: 0766765735 Account Type: SAVINGS Amount: ₦3,000 AFTER PAYMENT, TEXT YOUR TOPIC AND VALID EMAIL ADDRESS TO 07064961036 OR 08068355992 Click Here|
|Bank: HERITAGE BANK Account Name: OMOOGUN TAIYE Account Number: 1909068248 Account Type: SAVINGS Amount: ₦3,000 AFTER PAYMENT, TEXT YOUR TOPIC AND VALID EMAIL ADDRESS TO 07064961036 OR 08068355992 Click Here|