CHALLENGES AND PROSPECT OF TEACHING AND LEARNING OF ACCOUNTING

1.1 Introduction

Accounting is the type of education that provides individuals with skills and knowledge in accounting, computing and data processing occupations for gainful employment in private and public enterprises for self employment. Accounting is one of the vocational education courses offered in Nigeria tertiary institutions for career in accounting and education. Such education among other things, seeks to develop concepts, rules, skills, procedures, theories and general knowledge for solving accounting problems (Nwokike, 2010).

As a prelude to other parts of this study, this chapter will discuss the background upon which this study was initiated, the statement of problems that led to this study, the Aim and Objectives of the study. Others are Significance of the study, Scope of work, Limitations of the Study and Definition of technical terms.

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1.2 Background of Study

Accounting is made up of a number of subject areas. To achieve quality in education output, the process and input strategies need to be improved to give the desired result.

The teaching of accounting has not received adequate attention compared to its impact on the development of human capacity for social and small scale business development. The teachings of accounting as a vocational course have been faced with so many challenges which have contributed to the low quality of programme products in labour market. Okeke (2016) hinted that achieving the benefits of accounting in training students in Nigeria tertiary institution is dependent on the ability of the stakeholders to overcome the human resources challenges, facilities challenges and the instructional delivery challenges.

The process and input strategies exist in the teaching and learning stages where the teachers (Lecturers) are expected to impact positively into the learners. Teaching and learning according to Mbah and Umuhurhu (2016) are two things that have cause and effect relationship. According to the authors, teaching is any action geared towards making another person to learn. Omoifo and Urevbu (2007) opined that teaching is any activity that triggers excellent learning, that helps the learners to acquire knowledge and think independently. On the other hand, learning is positive change in character. Mbah and Umurhurhu (2016) stated that the assessment of learning is through a permanent change in student behaviour. Teaching and learning involves series and sequential activities planned to cause a desirable change in the skill performance of the students. The teaching and learning of accounting in the recent times has been the key toward training competent entrepreneurs on how to use the skills acquired in small scale business financial management. Accounting is generally known as indispensible part of record on how business activities are carried out (Ugwunwoti, 2013). Accounting is offered under business education programme to equip the students with vocational skills and teaching pedagogy to contribute to their society. Accounting programme is designed according to National Commission for Colleges of Education (NCCE) (2012) to train accounting teachers and professional for accounting jobs.

The introduction of Accounting into the national curriculum as reflected in the national policy on Education (Federal Republic of Nigeria, 1981) and Tertiary Institution national curriculum (Federal Ministry of Education, 1984, 1985) has created an enormous challenge for the trainers of accounting teachers, particularly at the N.C.E and the undergraduate levels. This challenge has emerged in the area of designing programmes that would meet the following requirement as reflected in the provocation and vocational curricular in terms of:

1. Knowledge integration
2. Learning objectives
3. Spiral and concentric sequencing of course content.
4. Modular or specific competency requirements.

The key features of accounting curriculum as highlighted above resulted in behaviorally orientated curriculum patterns, particularly at the Tertiary Institutions level. This has been achieved through spiral sequencing (for theory based subject, e.g. commerce) and concentric sequencing (skilled − based subject e.g typewriting) of the content of each subject. Efforts to meet course objectives on the other hand, gave rise to the definition of performance objectives which are intended to foster concepts, inquiry, learning and utilization relatedness as explained in Ekpenyong (1994).

The (NBTE) Accounting curriculum had several features that were intended to produce teachers who be adequately suited for teaching Bossiness Studies at the secondary school level. Courses were specified in modules with the performance objectives for each module clearly specified common core subject which every student had to study for the first 2 years, were specified. Specializations in either accounting or secretarial options were reserved for the third and final year.

However, when the (National Commission for college of Education (NCCE), inherited the N.C.E curriculum from the NBTE in 1990, it decided to shed most of the features of the N.C.E curriculum as developed by the latter. For instance, the modular structure and course specifications, as well as a statement of objectives were abandoned. What can be seen, therefore, as a serious weakness in the National Commission for college of education curriculum for teachers of Business Education is that of stating course outlines in syllabus context. This, certainly, can hardly help in experienced students/teachers who need guidance in formulating their lesson objectives appropriately. It was on this account that in developing the teacher education curriculum, the design teams for various subject areas such as accounting, commerce, word processing and office management produced a list of minimum instructional equipment that would be needed for the provision of quality instruction.

Although Oyedeji (1991) could not find a significant difference in the performance of Accounting with sufficient Instructional equipment and those without it, experience Business Education Teaching indicates that lack of equipment can seriously hamper student progress, particularly in skill subject areas. Inadequate workforce supply has, for along time been recognized as a major factor militating against the successful and effective teaching of Accounting at both Junior and Senior Secondary School levels of education. The pitiable situation in low Business teachers supply can be explained in terms of structural imbalance in the educational system (Aina. 2000). These problems are reflected in the continuous poor performance of Accounting.

Therefore, in Anambra State, Nigeria where the research was carried out, the activities that was conducted is to know the Challenges and Prospect of Teaching and Learning of Accounting in Tertiary Institution.

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1.3 Statement of the Problem

Investigation revealed the forms the challenges of the study; that is, the alarming rate of unemployment among the accounting graduates. This problem needs to be addressed through identification of the challenges to effective teaching and learning of the course in tertiary institution. This condition of unemployment and lack of employable skills among graduates needs to be addressed through the findings of this study. The problem of this study, posed as question is: what are the challenges of teaching and learning of accounting in tertiary institutions in Anambra State.

The curriculum for education needs to develop in students the capacities for inquiry abstract, logical thinking and critical analysis and these cannot be achieved in the present challenges facing accounting and other educational programmes. As a branch of business education, it prepares students for gainful employment in teaching and non-teaching field. It has been identified that if the accounting graduates are properly trained, that they have wider employment opportunities either for self employment or paid employment. The researcher wonders why most of the accounting students are not gainfully employed in teaching and non-teaching fields.

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1.4 Aim and Objectives of Study

The aim of the study is to determine the Challenges and Prospect of Teaching and Learning of Accounting in Tertiary Institution in Anambra State using Msc in Accounting as a case study. In achieving this aim, the following specific objectives were set out as follows:

1. To examine the human resource challenges of teaching and learning of accounting in tertiary institutions in Anambra State.
2. To examine the material resources challenges of teaching and learning of accounting in tertiary institutions in Anambra State.
3. To find out some of the problems that are encountered in the teaching of accounting

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1.5 Research Questions

The study came up with research questions so as to be able to ascertain the above stated objectives. The specific research questions for the study are stated below as follows:

• What are the human resource challenges of teaching and learning of accounting education in tertiary institution in Anambra State?
• What are the material resources challenges of teaching and learning of accounting education in tertiary institution in Anambra State?
• Does it mean that the teaching and learning processes are faulty or that there are other issues hindering this performance?

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1.6 Research Hypothesis

In order to pursue the objective of this study, the following generalized statements have been designed to guide and aids in obtaining the result for the experiment to be conducted. For this work, the null hypothesis will be represented with H0 while the alternative hypothesis will be represented with hypothesis H1.

Hypothesis One

• H0: There is no significant difference between the of experienced and less experienced lectures on the human resource challenges of teaching of accounting education in tertiary institutions in Anambra State.
• H1: There is significant difference between the of experienced and less experienced lectures on the human resource challenges of teaching of accounting education in tertiary institutions in Anambra State.

Hypothesis Two

• H0: There is no significant difference between the experienced and less experienced lecturers on the material resources challenges of teaching and learning of accounting education in tertiary institutions in Anambra State.
• H1: There is significant difference between the experienced and less experienced lecturers on the material resources challenges of teaching and learning of accounting education in tertiary institutions in Anambra State.

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1.7 Significance of Study

This research will find out the reason for the short comings in the expectation of Accounting educators and scholars in improving students academic performance in Accounting. It will point out the important qualities of teachers (qualification use of teaching and learning aids, manipulation of the teaching environment and personality in enhancing a positive attitude in students towards Accounting). Above all, this study will broaden the knowledge of accounting educators on the various problems and prospects of teaching Accounting in Tertiary Institutions.

This study will be of immense benefit to other researchers who intend to know more on this study and can also be used by non-researchers to build more on their research work. This study contributes to knowledge and could serve as a guide for other study.

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1.8 Scope of Study

The study focuses on the Challenges and Prospect of Teaching and Learning of Accounting in Tertiary Institution in Anambra State using Msc in Accounting Education as a case study.

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1.9 Limitations of the Study

During the course of this study, many things militated against its completion, some of which are:

1. Time Constraint: The time frame given to accomplish this project was very short due to school academic calendar and it was carried out under pressure which made the researcher not to implement some necessary features.
2. Research material: availability of research material is a major setback to the scope of the study.
3. Frequent power failure: This made the researcher append more money on fuel to ensure sustainable power.
4. Financial Constraint: Insufficient fund tends to impede the efficiency of the researcher in sourcing for the relevant materials, literature or information and in the process of data collection (internet, questionnaire and interview).

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1.10 Definition of Terms

1. Business: The study of the management of individuals organizing to maintain collective productivity toward accomplishing particular creative and productive goals (usually to generate profit).
2. Techniques: Is the process by which the learner is associated with the learning task by the teacher, techniques are generally used within a method. They form part of a method of approaching a topic.
3. Method: It is the way in which people are organized in order to conduct an educational activity with the purpose of achieving a set goal.
4. Teaching: This is simply the process of impacting knowledge, it means the process of giving instruction to somebody or causes somebody to know or be able to do something.
5. Problem: It is something difficult to deal with or understand.
6. Prospect: It is the possibility of something occurring or chances for success.