Assessment of Instructional Material and Its Effect on the Academic Performance of Students in Financial Accounting

Assessment of Instructional Material and Its Effect on the Academic Performance of Students in Financial Accounting

Content Structure of Assessment of Instructional Material and Its Effect on the Academic Performance of Students in Financial Accounting

• The abstract contains the research problem, the objectives, methodology, results, and recommendations
• Chapter one of this thesis or project materials contains the background to the study, the research problem, the research questions, research objectives, research hypotheses, significance of the study, the scope of the study, organization of the study, and the operational definition of terms.
• Chapter two contains relevant literature on the issue under investigation. The chapter is divided into five parts which are the conceptual review, theoretical review, empirical review, conceptual framework, and gaps in research
• Chapter three contains the research design, study area, population, sample size and sampling technique, validity, reliability, source of data, operationalization of variables, research models, and data analysis method
• Chapter four contains the data analysis and the discussion of the findings
• Chapter five contains the summary of findings, conclusions, recommendations, contributions to knowledge, and recommendations for further studies.
• References: The references are in APA
• Questionnaire.

Chapter One of  Assessment of Instructional Material and Its Effect on the Academic Performance of Students in Financial Accounting

INTRODUCTION

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. In this study, instructional material is the main focus in order to unveil their effects on the academic performance of students. 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.

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 202151 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. 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 (2002) 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 impact of instructional material on the academic performances of 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 Nigeria 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 on the academic performance of students in senior secondary school.

Purpose of the Study

The major purpose of the study was to carry out an assessment instructional material and its effect on the academic performance of students in financial accounting. Specifically the study sought to:

1. Determine the effect of instructional material on the academic performance of students in financial accounting.

2. Determine if the competence of teacher will affect the selection of an instructional material for the teaching and learning of financial accounting

3.  Determine if there is a significant relationship in the performance of students taught with instructional materials and those taught without them.

Researcher Questions

The following research questions guide the conduct of the study.

1. Is there any significant relationship between instructional materials and academic performance of students in financial accounting?
   1. Does the competence of teachers effect the selection of an instructional materials for the teaching of financial accounting?
2. Is there any significant relationship between the academic performance of students taught with instructional materials and those taught without instructional materials in financial accounting?

Research Hypotheses

The following hypotheses were subjected to test in the course of the research:

H_o1: There is no significant relationship between the use of instructional material and the academic performance of students in financial accounting.

H_o2: There is no significant difference between teacher’s competence and the selection of an instructional material.

H_o3: 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 use of instructional materials to reach across diverse learners in the teaching-learning process.

 Scope of the Study

This study examined the effect of instructional material on the academic performance of students in senior secondary school.  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 in a case of Agege Local Government Area of Lagos.

Limitation of the Study

During the course of the study, the researcher encountered some difficulties. Firstly, the cost of going on the internet to get information as well as the financial strength to cover a wide range of sample is not at the disposal of the researcher. Secondly, this research work involved students and it is also a requirement for the award of Bachelor of Science/Education. Thus, the researcher needed to be fast enough to be able to finish it within the academic session of the programme he is pursuing. Thirdly, the uncooperative nature of the respondents constitutes problem in the process of data collection.

 Operational Definition of Terms

Financial accounting: It is the process of collecting, recording,                   presenting and analysing of financial information in a summarized form for the users of financial statement.

Instructional materials: These are materials that can be used to Illustrate the content of instruction so as to make teaching and    learning more effective and efficient.

Student’s academic performance: this is the extent to which students        performed in an examination or has achieved their educational goals

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