THE EFFECT OF ACCOUNTING LITERACY POSSESSED BY SECONDARY SCHOOL STUDENTS ON THEIR ACADEMIC ACHIEVEMENT (A CASE STUDY OF SS III STUDENTS IN ENUGU EAST L.G.A. OF ENUGU STATE)

Abstract

 

The study examined the impact of accounting literacy on students’ academic performance in Enugu east Local Government Area of Enugu state, Nigeria. To guide the study, four (4) questions were raised and answered. This is to determine the impact of accounting literacy in the academic performance of students in the senior secondary schools in Enugu east Local Government Area of Enugu state. Data were got with the use of an instrument titled: Questionnaire on Students’ Accounting Literacy Level and Accounting Usage (QSCLLCU). One hundred and twenty (120) out of 1,200 final year students, representing 10% were used from the fourteen (14) existing secondary schools in Enugu east local government area of Enugu state, Nigeria. The findings revealed that: Accounting literate students perform better than non-Accounting literate; Accounting literate female students perform better than male students who are also Accounting literate; Accounting literate students who are not addicted to the use of Accounting facilities perform better than those who are addicted; Accounting literate students in co-educational secondary schools perform slightly better than those in single sex schools. Based on the findings, one of the recommendations was that, all the students in Enugu east Local Government Area of Enugu state should be taught how to use Accounting facilities to search for valid information related to their academic activities.

 

Table of Content

Title page
Approval page
Certification
Dedication
Acknowledgement
Table of content
Abstract

Chapter One:
INTRODUCTION
1.1 Background of the study
1.2 Statement of Problem
1.3 Purpose of the study
1.4 Significance of the study
1.5 Scope of the study
1.6 Research questions

Chapter Two:
REVIEW OF THE RELATED LITERATURE
2.1 History of Secondary Education in Nigeria and Science And Technology of Accounting education
2.2 Difficult Concepts Perceived by Teachers and Learners
2.3 Causes of Difficulties in the Teaching and Learning of Topics in Accounting education
2.4 Causes of Poor Attitude of Students towards Academic Pursuit

Chapter Three:
METHODOLOGY
3.1 Design of the study
3.2 Area of the study
3.3 Population of the study
3.4 Sample and Sampling Technique
3.5 Instrumentation
3.6 Validity of the Instrument
3.7 Administration of the Instrument
3.8 Method of Data Analysis

Chapter Four:
DATA PRESENTATION AND RESULTS
Data Analysis

Chapter Five:
DISCUSSION OF RESULT, CONCLUSION AND RECOMMENDATIONS
5.1 Discussion of the Research Findings
5.2 Conclusion
5.3 Education Implication Finding
5.4 Limitation of the Study
5.5 Recommendations
5.6 Suggestion for further Studies
References
Appendix I
Appendix II

 

CHAPTER ONE

 INTRODUCTION

1.1Background of the study

It is generally believed that education is the bed rock for every technological and economic development of any Nation.

As a result of that, the three (3) tiers of governments are trying to reform educational system through training of teachers by giving them scholarships, good conditions of service, enhanced salaries and pay them salaries as at when due. Despite this efforts made by the governments, there is still persistent increase in failure rate as always indicated in the annual reports by the national examination bodies such as WAEC, NECO, NATEB and JAMB. The failure rate has led to numerous researches that looked at the teachers’ method of teaching, teachers’ characteristics, teachers attitude and students’ attitudes towards education  and its attendant effects on academic performance of students as a result of the failure rate, the teaching process seems to move from teacher centred to student-centred method of teaching, yet the story almost remain the same many studies have revealed that students have poor attitude towards education and as a result of that academic performance is affected negatively. Hence, for many years now in Nigeria, many people are in doubt of the quality of products of her education from primary, post primary and tertiary institutions. Education discourse on poor academic performance seems to be the issue of the day.

Perhaps Accounting literacy may improve the knowledge and ability of students for higher academic performance. Accounting literacy is the knowledge and ability to use Accounting and technology efficiently. Accounting literacy can also be referred to the comfort level someone has by using Accounting programmes and other application that are related to Accountings. The occurrence of Accounting literacy continues to grow at an outstanding rate. A Accounting is an electronic device that has the ability to accept data, store data, process data by following a set of instructions (programme) to produce result. Accounting always change; they become smaller, faster and more powerful. These changes have motivated the modern society to become comfortable with basic Accounting related skills. Accountings are like common pen and paper for writing especially primary, and post primary school students. Many applications especially communicating Accountings are preferred over pen, paper type writers because of their ability to retain information and make editing easy. It is also a fact that Accounting is becoming common place and powerful.The concept of Accounting literacy is almost above basic functionality to more powerful application under literacy. Could the expanding trend of Accounting literacy be responsible for students’ poor academic performance?

Figure 1: The Diagram Below Illustrates the Process of Accounting Literacy

The above processing Accounting model or diagram, indicates that Accounting literacy is the bed rock of sound academic performance. The diagram also indicates that when one is Accounting literate. ICT skill is developed and when the skill is developed, the use of internet facilities becomes very easy due to constant practices. Consequently, one gets efficient and have access to information, which is later processed and when this processed information is relevant and usable, there may be an improved academic performance of students. This is also applicable to the senior secondary students in Enugu east Local Government Area of Enugu state, Nigeria.

Oviawe and Oshio (2011) and Mike(2003), in their findings of their studies revealed that ICT facilities serve as a major contributor to effective teaching and learning.

 

1.2   Problem statement

From the reviewed literature, it can be deduced that there seems to be no research studies on the joint contributions of Accounting literacys’ socio-demographic, hours spent online/offline and prior Accounting skills variables to their academic performance. Whereas, researchers and theorists (Coldeway, 1986; Calvert, 1986; Garrison, 1987; Kumar, 2001) have stressed the need for a comprehensive approach, taking into account all the experiences of Accounting literacys as well as the unique aspects of Accounting literacy environment. In addition, it has also been observed that little research has been devoted to exploring factors that predict the academic performance of Accounting literacys (Cookson, 1989) while those that even exist concentrated largely on demographic correlates as a component in their studies (Kumar, 2001).

 

Several studies have been carried out on academic performance especially on conventional students, but not much on Accounting literacy students within the Nigerian educational system. The need to sever this ground so as to extend the frontier of knowledge in order to help improve the unimpressive Accounting literacy academic performance necessitates and serves as the motivating factor for undertaking the present piece of research so as to fill the existing important research gap

1.3   Purpose of the study

The purpose of this study is to examine the Impact of Accounting literacy on students’ academic performance. Specifically the study:

1. Determine the difference in the academic performance of students who are Accounting literate and non – Accounting literate
2. Determine the difference in academic performance between male and female students who are Accounting literate
3. Determine the difference in academic performance between students who are addicted and non-addicted to internet facilities
4. Determine the difference in academic performance between students who are Accounting literate in co- educational and single sex secondary schools

 

• Significance of the study

Web Based Training and its newer and more general synonymous term Accounting literacy are two of today’s buzz-words in the academic world. Decision-makers associate with its new ways of learning that are more cost efficient than traditional learning strategies and which allow students to better control the process of learning because they can decide when, where and how fast to learn.The emergence of e-leaning has tremendously transformed information – handling and management in academic environments (Ani and Ahiauzu, 2008). A number of Accounting literacy initiatives have been put in place to assist in the development training and use of electronic resources in a number of academic institutions.

These initiatives notwithstanding, some inadequacies in the development provision and utilization of electronic resources have been identified in a number of academic institutions. A number of studies have been made with a view to proffering solutions to problems encountered in the development of electronic information resources. However, little or no efforts have been recorded in the identification of influence and impact of Accounting literacy on academic performance of student in higher learning institutions.  As the use of Accounting literacy is becoming more and more widespread in higher education it has become increasingly important to examine the impact that this teaching style has on student performance. This study will therefore help add information on the role of Accounting literacy on academic performance.

 

• Research questions

The following research questions were raised and answered to guide the study:

1. Is there any difference in the academic performance of students who are Accounting literate and non – Accounting literate?
2. Is there any difference in academic performance between male and female students who are Accounting literate?
3. Is there any difference in academic performance between students who are addicted and non-addicted to internet facilities?
4. Is there any difference in academic performance between students who are Accounting literate in co- educational and single sex secondary schools?

 

Scope and Limitations of the Study

The study scope is limited to investigating the impact of Accounting literacy on students’ academic performance in senior secondary schools in Enugu east Local Government Area of Enugu state, Nigeria. Limitation faced by the research was limited time and financial constraint

• Organization of study

The study is grouped into five chapters. This chapter being the first gives an introduction to the study. Chapter two gives a review of the related literature. Chapter three presents the research methodology; chapter four presents the data analysis as well as interpretation and discussion of the results. Chapter five gives a summary of findings and recommendations.

THE EFFECT OF ACCOUNTING LITERACY POSSESSED BY SECONDARY SCHOOL STUDENTS ON THEIR ACADEMIC ACHIEVEMENT (A CASE STUDY OF SS III STUDENTS IN ENUGU EAST L.G.A. OF ENUGU STATE)    CLICK FOR ACCOUNTING EDUCATION PROJECT TOPIC