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.
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 mathematics can also be applied to accounting. The ever-increasing poor performance of students in accounting in secondary and post secondary Schools is a serious concern and unpalatable signal to the development of accountancy (Oloidi 2003a). No doubt the poor performance in accounting can be traced, in part, to the poor methods of teaching the subject. As Agbenta (1981) has pointed out on the need for practical lessons in the physical sciences, it can also be stated that teaching of accounting in secondary school without the use of accounting laboratory for practical lesson, inhibits the study of the subject. Teachers should improve on their teaching methods and processes. While it is not the objective of this paper to be teaching methodologies, it is of utmost necessity that accounting teachers should note that the enduring solutions to these problems are from the teachers.Accounting teacher should be ‘efficient, effective and qualitative. Marving, Kinder and Schunert (1977) argued that the effective teacher should have good understanding of the subject he teaches. Lack of good preparation was identified by Clark (1977) as causing poor teaching.
On the part of the students, the findings of Ajogbeje (1998) on mathematics can logically be applied. He stressed sex- stereotyping, transfer of poor attitude between peers and from older students, and poor self-concept towards the subject, the influence of the environment on the student, .as affecting learning. The government on its own part needs to provide adequate fund, materials and human resources and necessary motivation of student and teachers (Oloidi, 2003b).
Against the foregoing background, it would therefore be very necessary for accounting teachers, the secondary school administrators and the government to take a critical look at the ways of improving the status of accounting as a subject in secondary school. This paper shall identify the problems facing teaching and learning of accounting in secondary schools and proffer far reaching solutions to these problems.
