AN ASSESSEMNT OF METHOD OF TEACHNING ACCOUNTING COURSES TO ACCOUNTING EDUCATION
Background to the study
The primary purpose of teaching at any level of education is to bring a fundamental change in the learner (Tebabal & Kahssay, 2011). To facilitate the process of knowledge transmission, teachers should apply appropriate teaching methods that best suit specific objectives and level exit outcomes. In the traditional epoch, many teaching practitioners widely applied teacher-centered methods to impart knowledge to learners comparative to student-centered methods. Until today, questions about the effectiveness of teaching methods on student learning have consistently raised considerable interest in the thematic field of educational research (Hightower et al., 2011). Moreover, research on teaching and learning constantly endeavour to examine the extent to which different teaching methods enhance growth in student learning. Quite remarkably, regular poor academic performance by the majority students is fundamentally linked to application of ineffective teaching methods by teachers to impact knowledge to learners (Adunola, 2011). Substantial research on the effectiveness of teaching methods indicates that the quality of teaching is often reflected by the achievements of learners. According to Ayeni (2011), teaching is a process that involves bringing about desirable changes in learners so as to achieve specific outcomes. In order for the method used for teaching to be effective, Adunola (2011) maintains that teachers need to be conversant with numerous teaching strategies that take recognition of the magnitude of complexity of the concepts to be covered.
Accounting as a profession has a very important role to play in the economic development of any nation. As a measurement and reporting information system, the profession can cover both micro and macro economic activities. It consists of various subsystems with related economic events and decisions (Ajayi, 1997). These subsystems which can be identified as the major accounting fields include; business accounting, government accounting, social accounting, auditing and taxation, all of which aid in economic planning, project appraisal, capital formation and so on (Badejo 1997).
The American Accounting Association (AAA 1986) states that the function of accounting is to provide qualitative information, primarily financial in nature, about economic entities that is intended to be useful in economic decisions. This information allows users to make reasoned choices among alternative uses of scarce resources in the conduct of business and economic activities. The need for accounting therefore arose in response to the desire to make judicious use of scarce resources, accumulate wealth and produce high quality of goods and services in a competitive economy. To perform these roles, accountants are needed both in number and in quality and this is a function of the level of accounting education available (Armstrong, 2010).
An appropriate level of accounting education must embrace the development of the character of the aspiring accountant in such a manner as to engender in him or her a strong moral code; a sense of discretion; an almost total commitment to the confidentiality of information or data established as a result of work carried out; an enquiry and analytical mind consistent with providing clients with high standards of professional services; an ability to assess data and situations and to prepare reports in such a way as to impress upon users of accounting services that their problems have been addressed in ways consistent with the highest ideals of a true professional, a sense of dress and carriage designed to develop a confidence in the competence and probity of the practitioners within the profession (Kimmel, 1995; Maher,2000;Ravenscroft & Williams, 2003).
According to Elliot and Wendling (1996), 75% of students who are academic underachievers have poor study habits and examination techniques. Haynes (1993) reports that improving study skills techniques can enhance academic achievement for students with poor study skills habits. It has been argued that study skills should be taught at the high school level because many high school students are deficient in reading, thinking, and study skills (Tonjes and Zintz, 1981). Study skills are competency skills that students need to master the content of their texts (Tonjes and Zintz, 1981). Mastery of study skills in reading, writing, and mathematics helps enhance students’ academic abilities (Bragstad and Stumpf, 1982; Devine, 1981). The lack of these skills can negatively impact academic achievement.
1.2 STATEMENT OF PROBLEM
The advances in modern teaching methods in accounting and it effect on student academic performance have rapidly transformed the students across the globe which has brought a great improvement in learning accounting.
Unfortunately, there has been total lack of application of teaching methods in by teachers who are expected to maximally opportunity. Various reasons have been advanced for this seemingly low reflection of student academic performance in accounting. While some are of the opinion that students could be influenced by their socio-economic status of their parents, self concept of teachers, teaching methods, to mention but few, only, leaving students to fend for themselves academically. This contradiction therefore gives rise to this study which seeks to investigates the influence of methods of teaching accounting courses to accounting students.
1.3 Purpose of the Study
The study will specifically:
- Determine the influence of teacher-centered teaching method on students’ performance in accounting.
- Determine the influence of students-centered teaching method on students’ performance in accounting.
- Determine the influence of teacher students interacting teaching method on students’ performance in accounting.
- SIGNIFICANCE OF THE STUDY
It is envisaged that the findings of this study may expose some factors that might be responsible for poor performance of students in school. The identified areas where government at different levels could come in will be brought into focus in other to bridge the gap of educational attainment of children of low and high income earners in the society. The importance of achieving the objectives of education programmed among the general populace cannot be over emphasized