TEACHER'S METHODS OF TEACHING AND PERFORMANCES OF FINANCIAL ACCOUNTING STUDENTS IN SENIOR SECONDARY SCHOOLS

This study investigated teacher's methods of teaching and performances of financial accounting students in Senior Secondary Schools. It was guided by four research questions and four hypotheses. The study adopted quasi-experimental design; it was specifically a non-equivalent control group design. The population of the study comprised all SS II students in all the public secondary schools in Effium and Afikpo Local Government Areas of Ebonyi state. The sample comprised of students from classes from four schools in the study area. Out of these schools, two schools were exposed to collaborative learning method while the remaining two were exposed to competitive learning method. The result of the study among others revealed that collaborative learning method enhanced students’ interest and performance in financial accounting as well as reduced the gender gap that existed between male and female students in financial accounting interest and performance. Finally, the result of the study also showed that the interaction effect of learning method and gender was statistically insignificant for students’ interest and performance in financial accounting. Based on these findings, the researcher among others recommended that financial accounting students should be encouraged to develop and adopt the use of collaborative learning method in learning basic science. Also government should endeavor to organize regular workshops to train financial accounting teachers on the development and use of collaborative learning method. This research will enable teachers to acquire innovative pedagogical capability with respect to handling issues concerning students’ interest and performance in financial accounting.

CHAPTER ONE

INTRODUCTION

1.1 Background to the Study

Teaching methods are used to impart knowledge to students they are the means by which the teacher attempts to impart the desired learning or experience (Ndirangu, 2007). The choice of a particular method of teaching by the teacher determined by number of factors which includes the content to be taught, the objectives which the teacher plans to achieve availability of teaching and learning resources and the ability and willingness of the teacher to improvise if convectional teaching aids are not available, evaluation and follow-up activities and Individual learner differences (Ndirangu, 2007).

The Nigerian policy on education has made provisions to make education of the citizenry both functional and relevant with a view to ensuring all round development. Specific provisions have also been made for different levels of education system so as to ensure effective curriculum delivery in schools. For the benefits of all citizens, the country‘s educational goals shall be clearly set out in terms of their relevance to the needs of the individual and those of the society, in consonance with the realities of the environment and the modern world (Federal Republic of Nigeria, (FRN, 2004). Orji and Uka (2012), argued that in order to actualize this in any society, there is the need of attending to certain unavoidable variables such as teaching materials, methods adopted, curriculum, teacher as well as students‘ interest. With particular reference to secondary education in Nigeria, various subjects have been included in the curriculum to enable pupils acquire knowledge and skills. Certain subjects are categorized as core while others are either vocational electives or non- vocational electives. financial accounting is found under both core and non-vocational electives categories. This shows the importance of financial accounting in achieving the national educational goals whose significance cannot be overemphasized.

However, teaching of financial accounting as financial accounting or social financial accounting subject in senior secondary schools is not without some problems. Poor academic performance of students in all financial accounting subjects and financial accounting in particular has been documented by many researchers. This has also been corroborated by high failure in public examinations in the country such as the West African Examination Council (WAEC) and National Examination Council (NECO). Studies have shown decline in students performance in financial accountings … and this has been attributed to the fact that methods used in our classrooms are not very effective (Akinniyi, Olaleye & Adewumi, 2008). Students‘ academic performance is being used as one of the predictors of overall quality of education system. To this end, Effandi and Iksan (2007), stated that the quality of education that teachers provide to students is dependent upon what the teachers do in the classrooms. Similarly, Awoyemi cited in Linda (2000), attributed the poor performance of students to the low quality of teachers. Alimi and Balogun (2010), showed positive relationship between teachers‘ attributes and students‘ academic performance in financial accounting.

The foregoing underscores the importance of teacher pedagogical effectiveness in achieving quality education and as correlate of students‘ academic performance. Persistent use of traditional teaching methods such as the lecture in financial accounting classrooms has been the underlying factor for student‘s poor performance in the subject. Clar and Wareham (2003), observed that financial accounting has traditionally used a wide range of teaching methods than many other subjects and the range has tended to expand further over the last few years. As a synthesis of other subjects, financial accounting has a number of recurring themes which distinguish it from other disciplines and help to unite the human and physical aspects of the subject. The nature of this subject calls for paradigm shift from teacher-centred to learner-centred instructional methods that permit active involvement of learners in the learning process such that a more meaningful learning can be achieved.

The pedagogy of financial accounting teaching demands that learners be made to view financial accounting as an activity which exists in the immediate environment as well as an articulated structure of knowledge not only to be acquired but to be subjected to transfer and constant exploration, application and critique. Learning or instructional methods determine the approach for achieving the learning objectives and are included in the pre-instructional activities, information presentation, learner activities, testing and follow through. The methods are usually tied to the needs and interests of students to enhance learning and are based on many types of learning styles (Ekwensi, Moranski, &Townsend-Sweet, 2006).

Thus, the learning objectives point towards the instructional methods while the instructional methods will points to the medium that will actually deliver the instruction. There is therefore the need for the financial accounting teacher to introduce learners to the appropriate learning method for learning financial accounting as early as possible with the hope of enabling the learner to achieve the objectives of learning financial accounting.

Hill (2010) considered learning as the process of absorbing new information in a meaningful way and putting it to use. As children differ in appearance, so also do they learn in different ways, for example, some learn by memorization, others by hands-on, peer or individual learning, problem solving, inquiry or worksheet based methods among others. Griffiths, Podisky, Deakin & Maxwell (2006) suggested that the different ways in which a child learns is partially related to the type of learning method available. It also determines the type of learning that takes place in an educational set up. It is therefore very important for the teacher to discern the type of learning method to guide learners to develop in other to achieve the stated objectives of the subject. There are different types of learning methods among which are individualistic, competitive, cooperative and collaborative learning methods.

In Individualistic Learning Method (IDLS), the learning or performance of one student is independent and separate from the performance of other students in the class (Johnson & Johnson, 1991) as cited by Griffiths et al (2006). This learning method can be described as teacher-centered.

That is, the teacher provides the major source of information, assistance, criticism and feedback. Students work alone and are not expected to be interrupted by other students. In this regard, students may be seated as far from each other as space permits. This type of learning aims to be individually beneficial and assessment is commonly judged against a set criteria.

Cooperative Learning Method (COLS) enables students to work together towards a common goal (Panitz, 1997). Effective co-operative learning promotes interdependence, individual accountability, face to face interaction, social skills and group processing. Performance in this type of learning is positively correlated with that of the other cooperating students. Students work together in small clusters or groups. Effective cooperative learning method relies on group management techniques, social skills, training and student-centered teaching methods.

Collaborative learning method (CBLS) is a method of learning in which students team together to explore a significant question or create a meaningful project. This learning method shares many of the same traits as cooperative learning method. However, the major difference is its being more student-centered than cooperative learning. Collaborative learning provides the driving force for social constructivism where students are in control of their own learning and ultimately, the outcome of their learning. Cooperative learning is more concerned with a specific outcome based on teacher facilitation and transmission of knowledge. Collaborative learning is best suited to an arrangement of groups where students can freely interact with one another and construct their ideas together.

Before proceeding with the theoretical underpinning of each method, it would be helpful to describe the differences between the two paradigms in terms of an actual class.

In the cooperative model the teacher maintains complete control of the class even though the students work in groups to accomplish the goals of a course. The cooperative teacher assigns a specific task, provides additional materials for the students to read and analyze beyond the text and then asks the students to work in groups to answer the questions. The groups then present their results to the whole class and discuss their reasoning. A follow up question may then be posed to the groups to analyze the findings of the various groups and to make recommendations on possible changes needed to make their findings more effective. The teacher might use specific structure, such as a Jig Saw model to help facilitate the group interactions. He or she might require a specific product such as a term paper or report, class presentations and an examination at the end of the topic. The students do the work necessary to consider the material being covered but the teacher maintains control of the processes at each stage.

In the collaborative model, groups assume almost total responsibility for answering the question. The students determine if they had enough information to answer the question. If not, they identify other sources such as journals, books, videos and the internet, to name a few. The work of obtaining the extra source material would be distributed among the group members by the group members. The group would decide how many information they could identify. The collaborative teacher would not specify a number but would assess the progress of each group and provide suggestions about each group’s approach and the data generated. It might also occur to the students to list the reasons in order of priority. The teacher would be available for consultations and would facilitate the process by asking for frequent progress reports from the groups, facilitate group discussions and group dynamics, help with conflict resolution, among others. The final product is determined by each group, after consultation with the teacher. The means of assessment of the group’s performance would also be negotiated by each group with the teacher. Some groups might decide to analyze the task, as the cooperative group was directed to do or they might try to come up with a completely new method. The process is very open ended while it maintains a focus on the overall goal. The students develop a very strong ownership for the process and respond very positively to the fact that they were given almost complete responsibility to deal with the problem posed to them and they have significant input into their assessment.

The terms collaborative learning and cooperative learning sometimes are used interchangeably. This is reasonable as both favor small-group active student participation over passive, lecture-based teaching and each requires a specific task to be completed. Each method inherently supports a discovery based approach to learning. The two methods assign various group roles though collaborative learning can have fewer roles assigned. In both situations, student members are required to possess group skills though cooperative learning may include this as an instructional goal. Each plan comes with a framework upon which the group's activity resides but cooperative learning is usually more structurally defined than collaborative learning (Cooper & Robinson, 1997; MacGregor & Smith 1992; Rockwood, 1995a, 1995b).

Practitioners point out that these two methods are different. Rockwood (1995a, 1995b) characterizes the differences between these methodologies as one of knowledge and power. Cooperative learning is the methodology of choice for foundational knowledge that is, traditional knowledge while collaborative learning is connected to the social constructionists’ view that knowledge is a social construct. Rockwood further distinguishes these approaches by the instructor's role. In cooperative learning, the instructor is the center of authority in the class with group tasks usually more close-ended and often having specific answers. In contrast, with collaborative learning, the instructor abdicates his or her authority and empowers the small groups who are often given more open-ended, complex tasks.

Competitive learning method (CPLS) is motivated by participation in a competition. In competitive learning method (CPLS), when one student’s goal is achieved, all other students fail to reach that goal (Johnson & Johnson 1991); there is always a winner and a looser in competitive learning. Competitive learning can be interpersonal (between individuals), or intergroup (between groups) where a group setting is appropriate. However, in this study, the competition was between individual learners. This type of learning method can be an effective learning method if used in combination with cooperative learning or any other learning method that encourage the use of minds- on , hands- on activities in financial accounting classrooms.

Learning method has a considerable effect when explaining financial accounting performance because when students attend to information, try to figure out the relationship between new ideas and previous knowledge, they are engaged in method use. A method is a mental event carried out by the learner to achieve some desired goal such as remembering some fact. Therefore when a learner adopts and employs the appropriate learning method to study basic financial accounting, he is likely to achieve positively. Therefore, to promote financial accounting education, there is the need for the Basic financial accounting teacher to encourage students to develop and employ appropriate learning methods that will enable them view scientific knowledge as that which is inseparable from their environment and background. Based on this assertion, the researcher investigated the effects of collaborative and the competitive learning methods on students’ interest and performance in basic financial accounting.

1.2 Statement of the Problem

The general public outcry against poor academic performance of Senior Secondary School students in Senior Secondary Certificate Examination (SSCE) conducted by West African Examination Council (WAEC), National Examination Council (NECO) and similar bodies is illustrative of low quality education and associated teachers‘ ineffectiveness at this level. Secondary school teachers have been held responsible for growing decline in students‘ academic performance since the quality of education depends on the teachers as reflected in the performance of their duties. The results of learning are always influenced by the nature and quality of the methods and techniques employed for the teaching and learning of a particular content, subject mater or learning experience (Mangal, 2009).

Teachers‘ ineffectiveness in classroom interaction with students could be responsible for the observed poor `nce of students and the widely acclaimed fallen standard of education in Nigeria (Akiri & Ugborugbo, 2009). Eduwen (1993), also discussed problems in teaching of financial accounting which included shortage of professionally trained teachers and subject wide coverage. Useni, Okolo and Yakubu (2012), attributed the problem of poor performance of secondary school students to the quality of teaching, environment and attitudes of students towards the subject. Students‘ performance in financial accounting is generally poor when compared with their performance in other subjects. Teachers‘ persistent use of ineffective instructional methods such as the lecture method has been responsible for students‘ poor academic performance in financial accounting. In this regard, Tshibalo (2003), attributed the poor performance of financial accounting students to the use of ineffective traditional teaching methods such as the lecture method. There is the need for the teachers to shift from their present traditional, teacher-centred to modern and student-centred methods that enhance academic performance of students.

The search for more improved and modern method of teaching financial accounting has become part of the professional concern of financial accounting teachers if they are to succeed in their duties. There is need for the financial accounting teachers to try other teaching methods that are found effective in other subjects. A variety of instructional methods have been proposed and used in many different subject areas with positive effects on students‘ academic performance. As one of such methods, collaborative and competitive learning method provides many learning opportunities that do not occur in the typical traditional classroom and its potential in science, mathematics and many different areas. For these reasons, financial accounting teachers need to try cooperative learning method in their classes in order to improve their instructions and the students‘ academic performance. In the words of Van Wyk (2011) excellent and effective teaching demands a host of devices, techniques and methods not only to achieve cross critical outcomes, but because variety, itself, is a desirable. To enhance senior secondary school students‘ performance in financial accounting therefore, pedagogical competence of financial accounting teachers is highly imperative. In view of the fore going, a more improved and modern method of teaching financial accounting has been proposed for use at upper secondary school level- the cooperative learning method. In cooperative learning method, the emphasis is on getting students to work together on a given problem in small heterogeneous groups of 2 to 5 students in order to achieve a common goal. A financial accounting teacher using this method to teach an aspect of map reading can make use of limited topographical maps at his disposal to maximize learning among students even in large size class since our secondary schools are characterized by limited resources and large size classes.

Specifically therefore, the researcher seeks to determine the Teaching methods and it's effectiveness in the teaching of financial accounting. This is with the view to providing information on the methods and how financial accounting teachers can take advantage of it in teaching-learning process.

1.3 Aims and Objective of the study

The general purpose of the study was to find out the teacher’s methods of teaching and performances of financial accounting students. Specifically the study intended to determine:-

1. the relative effect of collaborative and competitive learning methods on students’ interest in financial accounting.

2. the influence of gender on students’ interest in financial accounting under collaborative and competitive learning methods.

3. the interactive effect of learning method and gender on students’ interest in financial accounting

4. the relative effect of collaborative and competitive learning methods on students’ performance in financial accounting.

1.4 Research questions

1. What is the relative effect of Collaborative and competitive learning methods on students’ interest in financial accounting?

2. What is the influence of gender on students’ interest in financial accounting under collaborative and competitive learning methods?

3. What is the interactive effect of learning method and gender on students’ interest in financial accounting?

4. What is the relative effect of collaborative and competitive learning methods on student’s performance in financial accounting?

1.5 Hypothesis

The following hypotheses formulated to guide the study were tested at 0.05 level of significance

HO₁: There is no significant difference in the mean interest scores of students taught financial accounting using collaborative and competitive learning methods.

HO₂: Gender does not have significant influence on students’ mean interest score

HO₃: There is no significant interaction effect of learning methods and gender on students’ interest in financial accounting.

HO₄: There is no significant difference in the mean performance scores of students taught financial accounting using collaborative and competitive learning methods.

1.6 Significant of the study

This study will be of enormous benefits to an array of stakeholders in education. It will be helpful to financial accounting teachers, students, school administrators as well as curriculum developers. Information from this study will help financial accounting teachers improve their teaching effectiveness through the use of methods as effective instructional method in their field. For the financial accounting students, the benefits derivable from the study are numerous.

For curriculum developers and school administrators, findings from this study will provide them with insights into the effectiveness of the methods in achieving maximum result with limited curriculum instructional materials or resources and therefore consolidate it in their future policy efforts.