THE PROBLEM OF TEACHING OF ACCOUNTING IN NIGERIA SECONDARY SCHOOL
CHAPTER ONE
INTRODUCTION
Accounting has been generically referred to as the language of business. It is an aid to trade and one of the foundations on which the whole structure of business rests. Accounting is a process of identifying, recording and interpreting economic events. “It is the determination, analysis, interpretation and communication of economic data” (American Institute of Certified Public Accountants, 1940) Accounting is an indispensable tool for entrepreneurship in any of the vocational skill. Hence, it is an element of business education and business education itself is a component of vocational education (V. E.) Osuala (1981) described vocational education as including such areas as Agricultural, Business, Health Occupations, Industrial/Technical and Home Economics.
A successful career in vocational education can only be guaranteed by a proper and accurate keeping of financial records. Whatever affects the effective development of vocational education affects the economic development of any such nation. Vocational education prepares people for occupations requiring manipulative skills. Indeed, it is designed to develop skills, knowledge, abilities, attitudes and work habits needed for self-sufficiency (Azikiwe, 1995). It is basically occupation oriented because it is essentially intended to provide skills and manpower for commerce and industry in any nation. Hence
Arukwe (1992) noted that the solutions to Nigerian present economic problems couldn’t exclude the intensification of vocational education for the citizenry. Olaferu-Olagbegi (1988), observed that combating unemployment in Nigeria through the creation of self-employment, emphasizes the establishment of small-scale enterprises in rural areas by skilled personnel who are products of vocational education. The possession of the necessary skill in financial record keeping is a priority and accounting process is a solution.
The problems facing accounting in Secondary Schools are twofold: the teaching on the one hand and learning on the other hand. The performance of students in the subject in the SSC Examination has not been encouraging. Students are generally deficient in numerate subjects like accounting and mathematics. Fakuade’s (1980) report, that pupils had been deficient in simple knowledge, abilities, attitudes and work-habits needed for self-sufficiency (Azikiwe, 1995). It is basically occupation oriented because it is essentially intended to provide skills and manpower for commerce and industry in any nation. Hence Arukwe (1992) noted that the solutions to Nigerian present economic problems couldn’t exclude the intensification of vocational education for the citizenry. Olateru-Olagbegi (1988), observed that combating unemployment in Nigeria through the creation of self-employment, emphasizes the establishment of small-scale enterprises in rural areas by skilled personnel who are products of vocational education. The possession of the necessary skill in financial record keeping is a priority and accounting process is a solution.
