CHAPTER ONE
INTRODUCTION
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 (RoK, 2012).
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
schools.
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.
REFERENCES.
Ministry
of Education, Science and Technology, (2013). Form three Enrolment data:
Education. Ministry of Education: Education Management Information System,
Nandi County: Kenya.
Ministry
of Education, Science and Technology, (2013). Form three Enrolment data:
Education. Education Management Information System, Ministry of Education.
Nandi County: Kenya.
Republic
of Kenya, (2005). Kenya Education Sector Support Programme: 2005-2010. Nairobi;
Ministry of Education.
Republic
of Kenya, (2005). Sessional Paper No.1 of 2005 on Policy Framework for
Education, Training And Research. Nairobi, Government Printer.