1.1 BACKGROUND TO THE STUDY
The increased accountability to the
society through effective teaching has triggered research interest in
many countries of the world. The interest attached to education is a
confirmation for the increased need for quality human resource and
increased accountability by stakeholders for student learning in many
countries of the world. Secondary education level enables students
acquire knowledge, skills and attitudes, which, enables them to develop
as holistic individual in cognitive, affective and psychomotor domains
Globally, countries of the world have
step-up efforts to improve student performance and reduce achievement
gap. According to Darling-Hammond, Wei, Andree, Richardson, and Orphanos
(2009), strategies to enhance effective teaching and improve students’
performance should entailorganizing forums where teachers meet in
learning teams and share their experiences. In addition, other
strategies include encouraging collaborative learning, promoting teacher
professional learning, providing resources for teachers to improved
student learning and investing in teacher capacity building. Longe
(2011) defined accounting as the recording, classifying, creating,
summarizing and communicating of financial information to interested
parties and interpreting to help in making specific business decisions.
Accounting records are kept to evaluate the performance and
profitability of the business organization, prevention of fraud,
monitoring of the enterprise progress and for making economic
comparison. The accounting curriculum in the secondary schools is
carefully designed to suit the needs of the students and other
interested learners. If it is properly inculcated into the students,
many of them would be properly grounded and prepared to become
professionally qualified accountants.
The new National Policy on Education
(1981) is designed to be functional, practical and qualitative. This is
expected to reduce the mere paper work system associated with the former
system of education and which led to the mass unemployment. This new
policy on education emphasizes vocational and was formulated by any
Nigerians to direct the nation towards technological and economic
development and cultural renewal. The subject areas recommended for
study and compulsory for every child in the post primary school system
include science, vocational and social studies. Under the vocational
area is accounting subject. Accounting is an indispensable field of
study in education. It is a subject that is very essential for business.
It helps both profit and non-profit making organizations. This is
because it helps these organizations to make policies which helps for
expansion. It also access the efficiency of management to make decisions
relating to further investment. It aids proprietors access the
efficiency of management and provide information which assists parties
outside organization to make objective judgment about the organization.
In the secondary schools, the objective of teaching this important
subject is to provide students with the basic method of processing data
to develop manipulative skills and provide knowledge for career
advancement in accounting to develop an economic understanding of
business vocabulary to help students develop and understanding of basic
accounting concept and principles, in summary to be self reliant.
1.2 STATEMENT OF PROBLEM
Accounting plays important roles in the
world of business. Due to the vital role, the knowledge and
understanding of accounting is playing in the society, there is the need
to improve on its standard. The students offering this subject tend to
encounter some problems which leads to their poor performances and such
problems among others are;
Lack of qualified teachers.
Lack of motivation.
Lack of teaching aids and instructional materials.
There need to provide qualified
teachers, equip the teacher with necessary instructional materials on
the subject Accounting, and send teachers for training and seminars to
increase their standard in order to attain effective teaching and
learning in account students.
1.3 OBJECTIVE OF THE STUDY.
The main objective of this study is to
research the effect of development of Account teachers on account
students in senior secondary schools. And how effective
teaching-learning of accounting can be improved in order to improve the
performance of students in account as a subject in senior secondary
1.4 RESEARCH QUESTIONS.
What is the meaning of Accounting?
What is the effect of development of Account teacher on account students in senior secondary schools?
How can teaching and learning of subject accounting be improved in senior secondary schools?
1.5 SIGNIFICANCE OF THE STUDY.
This study will help in attaining effective teaching and Learning of Accounting in senior secondary schools.
This study will help in improving the
attitude of students positively towards Accounting as a subject in
senior secondary schools.
Also, it will help in improving the performance of students in accounting as a subject in senior secondary schools.
1.6 SCOPE OF THE STUDY.
This study focus on the development of
Account teachers to improve the effectiveness of teaching and learning
of Accounting as a subject in senior secondary schools.
1.7 LIMITATION OF THE STUDY.
This study is limited to account students in senior secondary schools.
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