Project – An assessment of students attitude toward the teaching and learning of Accounting in secondary schools
CHAPTER ONE
INTRODUCTION
- Background to the Study
The teaching and learning of Accounting in secondary schools play a pivotal role in shaping students’ understanding of financial concepts, essential for both personal and professional life. Students’ attitudes toward Accounting are crucial factors influencing their learning outcomes and engagement with the subject. Positive attitudes toward the subject have been associated with better academic performance, while negative attitudes can impede students’ motivation and hinder their understanding of the content (Fadil, 2016). A student’s attitude is often influenced by a variety of factors, including teaching methods, perceived relevance of the subject, and individual interests. As Accounting is seen as a difficult and abstract subject by many students, it is vital to explore how these attitudes are formed and how they impact learning outcomes.
Studies on students’ attitudes toward Accounting in secondary schools have consistently shown that attitudes are multifaceted, comprising cognitive, affective, and behavioral components (Ajzen, 1991). The cognitive aspect involves students’ beliefs about the value and relevance of Accounting, while the affective component concerns their emotional responses to the subject, such as interest or anxiety. Behavioral attitudes refer to students’ willingness to engage in learning activities related to Accounting. Research by Al-Tamimi and Al-Kilani (2006) highlights that students who perceive Accounting as a useful and relevant subject tend to show more positive attitudes, which in turn enhance their academic performance. Conversely, students who view Accounting as irrelevant or overly difficult often demonstrate negative attitudes, which can negatively affect their learning process.
The role of teaching methods in shaping students’ attitudes toward Accounting has been widely acknowledged. Traditional lecture-based teaching methods, which focus heavily on theory and memorization, have been found to create a disconnect between students and the subject matter, leading to disengagement and poor attitudes (Zheng, 2018). In contrast, more interactive and student-centered approaches, such as case studies, group discussions, and hands-on activities, have been shown to improve students’ attitudes by making the learning experience more engaging and relevant (Miller & Mercer, 2017). Additionally, the integration of technology into Accounting education has been reported to enhance students’ interest and motivation. For instance, using accounting software or online simulations has been found to increase students’ perceptions of the subject as practical and applicable in real-world scenarios (Hernandez, 2020).
Another factor influencing students’ attitudes toward Accounting is their prior exposure to the subject and the quality of the instruction they receive. Studies suggest that students who have positive prior experiences with Accounting tend to develop more favorable attitudes toward further study of the subject (Kelley & Farkas, 2019). Teacher competence is also a critical factor; teachers who possess strong subject knowledge, effective communication skills, and a positive attitude themselves can significantly improve students’ perceptions of the subject (Hassel & Hu, 2018). In contrast, poorly trained or uninspiring teachers may contribute to negative attitudes and lower engagement levels, particularly in subjects like Accounting that students may already find challenging.
The perceived difficulty of Accounting is another key determinant of students’ attitudes. Research indicates that students often struggle with the technical and numerical aspects of the subject, leading to frustration and anxiety (Pillay & Mohamed, 2015). The complexity of concepts such as double-entry bookkeeping, financial statements, and costing methods can create barriers to learning for many students, particularly those with limited background knowledge in mathematics or other related fields. To address this, some studies have recommended the use of differentiated instruction and scaffolding techniques, where students receive tailored support based on their individual learning needs and prior knowledge (Palaniappan & Tan, 2016). This approach can help to reduce the perceived difficulty of the subject and improve students’ attitudes by providing a more personalized and supportive learning environment.
Furthermore, the cultural and social context in which students learn Accounting can also influence their attitudes. In many regions, Accounting is perceived as a prestigious and practical subject that can lead to well-paying careers, which can enhance students’ motivation and interest in the subject (Petty, 2014). However, in other contexts, particularly where financial literacy is less emphasized, students may not see the relevance of Accounting to their daily lives, which can result in negative attitudes. Furthermore, gender and socioeconomic factors can also shape students’ attitudes, with some studies suggesting that female students and those from lower socioeconomic backgrounds may exhibit less interest in Accounting due to perceived gender biases or lack of resources (Wilson & Ginsburg, 2017). Addressing these cultural and social factors is essential for creating an inclusive and supportive learning environment that fosters positive attitudes toward Accounting for all students.
- Statement of the Problem
In secondary schools, Accounting is often regarded as a challenging subject, particularly due to its technical nature and its reliance on mathematical concepts. Despite its importance in preparing students for future careers in business, finance, and economics, many students exhibit negative attitudes toward the subject, which can hinder their academic performance and reduce their overall interest in pursuing further studies or careers in the field of Accounting. Negative student attitudes are known to be a major barrier to effective learning, yet there is limited research focused specifically on understanding the factors that shape students’ attitudes toward Accounting at the secondary school level. This study aims to fill this gap by assessing the factors that influence students’ attitudes toward the teaching and learning of Accounting, as well as the impact these attitudes have on their academic performance.
The difficulty of Accounting as a subject is often highlighted as a key determinant of students’ negative attitudes. Many students perceive the subject as overly complex, requiring a level of precision and mathematical ability that they may not feel confident in. Research has shown that students’ perceptions of Accounting as a difficult or irrelevant subject can lead to disengagement, lack of motivation, and even avoidance of the subject altogether. These attitudes may arise due to the perceived disconnect between theoretical concepts in Accounting and their practical applications in real life. As a result, students may struggle to see the value of Accounting, which directly impacts their willingness to engage with the subject. However, despite the widely recognized impact of negative attitudes, the underlying causes and their effects on learning outcomes remain underexplored in the context of secondary schools.
Another critical aspect influencing students’ attitudes toward Accounting is the quality of teaching methods employed in the classroom. While traditional methods of teaching, such as lectures and rote memorization, have been commonly used in Accounting education, these approaches may not adequately address the diverse needs of students. Modern pedagogical research suggests that more interactive, student-centered teaching strategies, such as group discussions, project-based learning, and the use of technology, can help make the subject more engaging and relevant to students. Despite these findings, many secondary schools continue to rely on conventional methods, which may contribute to students’ negative attitudes. This raises questions about the effectiveness of current teaching practices and the need for reform in how Accounting is taught at the secondary school level.
In addition to teaching methods, teacher competence is another factor that may play a significant role in shaping students’ attitudes toward Accounting. Teachers who lack enthusiasm for the subject, struggle to explain complex concepts clearly, or fail to relate the subject matter to real-world applications may inadvertently foster negative attitudes among their students. A teacher’s attitude and approach to the subject are often reflected in students’ engagement and perceptions of the subject. However, there is a paucity of research examining the specific impact of teacher characteristics, including their teaching style, subject knowledge, and interpersonal skills, on students’ attitudes toward Accounting. Addressing this gap could provide valuable insights into how teacher professional development and support could help improve students’ attitudes toward Accounting.
The influence of external factors such as gender, socioeconomic status, and cultural perceptions of Accounting also warrants attention in the context of students’ attitudes toward the subject. Gender disparities in attitudes toward Accounting have been noted in various studies, with female students often showing less interest in pursuing careers in accounting or finance due to perceived gender biases in the field. Furthermore, students from lower socioeconomic backgrounds may lack the necessary resources or support systems to develop positive attitudes toward Accounting, especially if they view the subject as irrelevant to their personal or career aspirations. These external factors can create additional barriers to students’ success in Accounting education, yet little research has focused on how these variables intersect to shape students’ attitudes toward the subject in secondary schools.
Finally, there is a need to explore the relationship between students’ attitudes toward Accounting and their academic performance. While much has been written about the factors that influence attitudes, less attention has been paid to how these attitudes actually affect students’ learning outcomes. Understanding this relationship is crucial for developing effective interventions aimed at improving students’ attitudes and, by extension, their performance in the subject. If negative attitudes toward Accounting are indeed linked to lower academic achievement, then addressing the root causes of these attitudes—such as perceived difficulty, teaching methods, and teacher competence—becomes essential to enhancing students’ engagement and academic success in Accounting. The findings of this study will provide a comprehensive understanding of the factors influencing students’ attitudes toward Accounting and will offer valuable insights for educators, policymakers, and curriculum designers in improving the teaching and learning of Accounting in secondary schools.
1.3. Aim and Objectives of the Study
The aim of the study is to examine students’ attitude toward the teaching and learning of Accounting in secondary schools in Lafia metropolis of Nasarawa State. The specific objectives are:
- To determine the overall attitude of students towards the teaching of Accounting in secondary schools in Lafia metropolis.
- To identify factors influencing students’ attitudes towards learning Accounting in secondary schools.
- To assess the impact of teaching methods on students’ attitudes towards Accounting education.
- To explore the relationship between students’ attitudes towards Accounting and their academic performance in the subject.
1.3. Research Questions
The research questions are buttressed below:
- What is the overall attitude of students towards the teaching of Accounting in secondary schools in Lafia metropolis?
- What factors influence students’ attitudes towards learning Accounting in secondary schools?
- How does teaching methods impact students’ attitudes towards Accounting education?
- Is there a relationship between students’ attitudes towards Accounting and their academic performance in the subject?
1.5. Research Hypothesis
The hypothetical statement of the study is buttressed below:
Ho: Students’ attitudes will not affect learning of Accounting in secondary schools.
H1: Students’ attitudes will affect learning of Accounting in secondary schools.
1.6. Significance of the Study
The significance of this study lies in its potential to provide insights into the factors that shape students’ attitudes toward Accounting in secondary schools within the Lafia Metropolis of Nasarawa State. In many Nigerian secondary schools, Accounting is perceived as a complex and difficult subject, often resulting in students developing negative attitudes toward it. By assessing students’ attitudes in this specific geographical context, the study will offer valuable data on how local factors such as teaching methods, socio-economic background, gender, and cultural perceptions influence students’ learning experiences. Understanding these factors can help educators and policymakers design more effective strategies to improve students’ engagement with the subject, potentially transforming how Accounting is taught and learned in the region.
One of the key contributions of this study is its potential to inform improvements in teaching methodologies. Existing research indicates that students’ attitudes are strongly influenced by the teaching approaches used in the classroom. Traditional methods, which rely heavily on lectures and rote learning, may fail to capture students’ interest, especially in subjects perceived as difficult like Accounting. This study will identify the most effective pedagogical techniques that resonate with secondary school students in Lafia Metropolis. Findings from this research could advocate for the adoption of more interactive, student-centered approaches that make Accounting more engaging, relevant, and accessible. By understanding students’ preferences for teaching methods, the study will help guide teachers in tailoring their instructional strategies to meet the diverse needs of learners.
Furthermore, this study will shed light on the role of teacher competence and enthusiasm in shaping students’ attitudes toward Accounting. Teachers are pivotal in influencing students’ perceptions of the subject; their ability to explain complex concepts clearly, relate the subject matter to real-life applications, and maintain an engaging classroom environment can either foster positive or negative attitudes. Through this study, insights will be gathered on how teacher characteristics—such as teaching experience, subject knowledge, and communication skills—affect student engagement and interest in Accounting. The findings can thus inform teacher training programs, highlighting the importance of developing teacher competencies that specifically address the challenges of teaching Accounting in secondary schools.
Another significant aspect of this study is its potential to uncover the socio-cultural factors influencing students’ attitudes toward Accounting. In Lafia Metropolis, as in many other parts of Nigeria, social and cultural attitudes toward education and specific subjects can vary widely. Factors such as gender, family background, and community perceptions of the value of Accounting education could play a significant role in shaping students’ attitudes. For example, female students may perceive Accounting as a male-dominated field, leading to lower interest and participation in the subject. Similarly, students from lower socioeconomic backgrounds may not see the relevance of Accounting to their daily lives or future aspirations. This study will explore how these social and cultural dimensions impact students’ views on Accounting and suggest interventions that could address these barriers to engagement.
The findings from this research will also have significant implications for curriculum development. By identifying the specific challenges that students face in understanding and appreciating Accounting, the study will provide useful recommendations for adjusting the curriculum to better meet the needs of learners in Lafia Metropolis. These recommendations could involve simplifying complex concepts, integrating practical examples, or incorporating technology to make the subject more accessible and engaging. A curriculum that reflects students’ attitudes, interests, and learning styles can foster a more positive learning environment, increasing both motivation and academic achievement in Accounting.
Finally, the results of this study will contribute to the broader discourse on improving the quality of education in Nigeria, particularly in the teaching of vocational and business-oriented subjects like Accounting. As Nigeria continues to place emphasis on developing a workforce with strong financial literacy and business skills, understanding students’ attitudes toward Accounting is essential for ensuring that secondary education aligns with the country’s economic and developmental goals. This research will provide insights that not only benefit teachers and students in Lafia Metropolis but could also be applicable to other regions of Nigeria, supporting nationwide efforts to improve the teaching and learning of Accounting and similar subjects in secondary schools.
In sum, the significance of this study lies in its potential to improve the teaching and learning of Accounting in secondary schools in Lafia Metropolis, Nasarawa State. By examining students’ attitudes and the factors influencing them, this research will contribute to the development of more effective teaching strategies, enhance teacher competence, inform curriculum design, and address socio-cultural barriers to learning. Ultimately, the study’s findings will provide valuable insights for educators, policymakers, and other stakeholders to foster a more positive and productive learning environment for Accounting students, thereby improving educational outcomes and career readiness in the region.
1.7. Scope of the Study
The study examines an assessment of students attitude toward the teaching and learning of Accounting in secondary schools in Lafia metropolis of Nasarawa State.
1.8. Operational Definition of Terms
Assessment: Assessment refers to the systematic process of collecting, analyzing, and interpreting information to evaluate students’ learning outcomes, attitudes, performance, or understanding of a particular subject or skill. In the context of education, assessments can be both formative (ongoing) and summative (final or periodic), and they can include methods such as tests, quizzes, surveys, observations, and interviews. In this study, assessment specifically refers to the process of evaluating students’ attitudes toward the teaching and learning of Accounting in secondary schools.
Students’ Attitude: Students’ attitude refers to their feelings, beliefs, and perceptions toward a particular subject or activity, in this case, Accounting. It encompasses cognitive (beliefs and thoughts), affective (emotional responses), and behavioral (actions or engagement) components. Attitudes can be positive (enthusiastic, motivated, interested) or negative (indifferent, anxious, disengaged), and these attitudes play a crucial role in determining how students approach learning and how successful they are in a subject. Understanding students’ attitudes toward Accounting is essential for identifying factors that influence their academic performance and engagement with the subject.
Teaching: Teaching refers to the process of imparting knowledge, skills, and values to students by educators or instructors. It involves a range of activities, including the planning and delivery of lessons, the use of instructional materials and resources, the adaptation of teaching methods to suit different learning styles, and the facilitation of student participation and engagement. Effective teaching in Accounting aims to make the subject matter accessible, relevant, and engaging for students, fostering deep understanding and application of accounting principles.
Learning: Learning is the process by which individuals acquire knowledge, skills, behaviors, or attitudes through study, experience, or teaching. It involves the transformation of information into lasting understanding, which can then be applied in real-world situations. Learning in the context of secondary school Accounting refers to how students understand and internalize accounting concepts such as financial statements, budgeting, bookkeeping, and financial analysis. The effectiveness of learning is influenced by both the teaching methods and the students’ attitudes toward the subject.
Accounting: Accounting is the systematic practice of recording, classifying, analyzing, and interpreting financial transactions to provide useful financial information. It involves understanding and applying principles such as double-entry bookkeeping, preparing financial statements, budgeting, and costing, among others. Accounting is a key component of business education and plays a vital role in personal and corporate financial decision-making. In secondary schools, Accounting is taught as a specialized subject that prepares students for careers in business, finance, and economics.
Secondary Schools: Secondary schools refer to educational institutions that provide instruction to students typically aged between 12 and 18 years. These schools follow after primary education and are considered the next stage in the formal education system. In many countries, secondary schools are divided into two stages: lower secondary (junior secondary) and upper secondary (senior secondary). Secondary schools provide a broad curriculum that includes subjects like mathematics, science, languages, social studies, and specialized vocational subjects like Accounting. They serve as a preparatory stage for either higher education or the workforce.
Project – An assessment of students attitude toward the teaching and learning of Accounting in secondary schools