CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND TO THE STUDY
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. Unfortunately students nowadays perform poorly in this important subject, the poor performance of students in the subject has become a matter of concern to many people especially to business education that a question arises, “what are the causes of student’s poor performance in this subject? Is it due to the ineffectiveness of the accounting teachers who teach the subject, students’ lack of interest, or inadequate teaching aids? How then can the poor performance be improved? To find solutions to the above questions is the objective of this research.
1.2 STATEMENT OF PROBLEM
Accounting like every other business subject as an inestimable value which it had played and is still playing definite and 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 material.
