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INTRODUCTION
Background of the Study
It is true that many students in Accounting Education today do not have
secondary school background in Accounting unlike Mathematics, Economics,
English, Government and the likes, and therefore they tend to have a negative
attitude at the very beginning of the course at the university and assume that
accounting is a very difficult course. Atieh (1997) shows that the Saudi
Arabian students have a negative attitude toward accounting, considering it a
difficult subject. This is usually manifested by their poor performance and
high rate of failure in Principles of accounting. Supporting the above,
Osoghe
(2010)
reported
that
non-accounting
students
of Business
(1999), some of these factors are students-related, some are teacher-related, and
some are institutional-related.
Previous research work on students success factors in accounting,
such as Tailab (2013), Uyor and Gungornus (2011) and Adeleke, Binyuomote
and Adoyinka (2013), examined the two extreme factors (students-related and
teachers-related) with little or no consideration given to the factor that brings
the symbolism between teachers and students (institutional factors). More so,
although the high rate of students failure in Accounting Education in Nigerian
higher institutions is clearly observable, to the best of our knowledge, there are
scanty empirical studies in Nigerian that have examined factors responsible for
this poor students achievement. In order to close these existing gaps, this
study is therefore aimed at investigating the institutional factors and the effect on
academic performance of students in Accounting Education in Nigerian higher
institutions of learning.
Statement of the Problem
Accounting education has been considered by many students as a difficult
course to study. To this end, what are the responsible factors that led to this trend or
assumption? The research work will carry out a survey on these possible factors.
Purpose of the Study
The main objective of this research work is to carry out a survey of the
possible factors responsible for poor performance of accounting students in
business education in Federal College of Education (Technical), Asaba and provide
solutions to those factors.
The solutions proffered by the researcher will enable students who are
already studying accounting education to improve their academic performance and
as well enable the teacher to be effective and productive in teaching the students.
Research Questions
The following questions will guide this research work:
1. What are the factors responsible for poor academic performance of students
in accounting education?
2. To what extent does each of these factors contribute to poor academic
performance?
3. How can these factors be eliminated to enhanced academic performance?
Limitation of the Study
This research work will be limited to accounting students in business
education in Federal College of Education (Technical), Asaba.
Definition of Important terms
1. Accounting: Accounting is a systematic process of communicating
business transactions and events to interested parties
2. Academic: The achievement of student as a result the teaching and learning
process in the classroom situation.
3. Performance: the act of carrying out a task or action. A task or action that
has been accomplished or done by somebody.
CHAPTER TWO
REVIEW OF RELATED LITERATURE
Accounting is a systematic process of communicating business transactions
and events to interested parties. It is often times described as the language
of business because it provides financial information which is vital to the
economic
decisions
that
have
to
be
made
course. Basile and D Aquilo (2002) surveyed 128 accounting students who were
exposed to either computer-mediated instruction using course management
software (WehCAT) or to any traditional instructional method. The result shows
that students who used the computer more frequently reported more positive
attitudes about course delivery methods in general and about specific course
management software applications.
Class Size
Class size in the teaching and learning of Accounting Education has been
identified as a factor influencing students performance.
Hill (1998) investigated the effect of large sections on accounting students
performance and perception in introductory accounting using a research design
which controlled instructor mode of instruction, examination content and
university setting. An ANCOVA model of the study showed that students in
large classed outperformed students in small classes when other explanatory
variables (attendance, GPA) were considered. But Ingram (1998) had a
different result
on
the
relationship
between
class
size
and
academic
entry
requirements
for
students
of
accounting
and
its
related
in
students
academic
achievements
on
sample was 30%. This was a preliminary study with the purpose of improving
in
undergraduate
correlation
between
accounting
courses
by
emphasizing
CHAPTER THREE
RESEARCH METHODOLOGY
This chapter discussed the method used in the conducts of this study. The
procedures followed are as follows: research design, area of study, population of
the study, sample and sampling techniques, instrument for data collection,
validation of instrument and method of data analysis.
3.1
Research Design
Survey design is a form of descriptive research that is aimed at collecting
large and small samples from population in order to examine the distribution,
incidence and interaction of educational sociological phenomena. Ofor (2004)
states that the design possesses a great relevance of adoption when a researcher
intends to describe conditions that already exist and intend to determine reasons for
their prevalence. This design enables the researcher to explore and describe the
possible factors responsible for poor performance of accounting students in
business education in Federal College of Education (Technical), Asaba and provide
solutions to those factors. The choice of survey research is carried out over a wide
area with a view to ascertaining what exists at the time of the research in their
natural settings.
3.2
10
3.3
sample for this study. 50 students will be selected at random for the survey.
3.5
data for this study. In all, a total of fifty copies of questionnaire will be distributed
and administered to students randomly selected to fill the questionnaire. The
instrument used for the study is tagged factors responsible for poor performance of
accounting students in business education in Federal College of Education
(Technical), Asaba.
3.6
11
3.7
students. After instructing students on what the questionnaire is all about, the
students will be allowed to complete the copies of questionnaire. Guidance will be
giving where necessary to ensure valid information. The researcher will ensure that
all copies of the questionnaires are retrieved on the same day.
3.8
Number of Response
Total Response
12
X 100
1
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