INFLUENCE OF SCAFFOLDING AND SCENARIO-BASED TEACHING TECHNIQUES  ON STUDENTS’ PERFORMANCE IN FINANCIAL ACCOUNTING IN  FEDERAL COLLEGE OF EDUCATION,KONTAGORA NIGER STATE, NIGERIA

ABSTRACT

The research investigated the effects of scaffolding and scenario based teaching methods on the performance of NCEI students in financial accounting in Federal College of Education,  Kontagora, Niger State. Four research questions were answered and four  hypotheses were tested at 0.05 level of significance. A population of 234 students who offered financial accounting  in federal college of education kontagora, Niger state  were identified and the same population was used as the sample size for the study.  Quasi experimental design was used for the study. The statistical tool used foranalysis was t-test and Analysis of variance (ANOVA).  The objectives of the study werechanneled towards discovering the significant effects of two teaching methods which are the scaffolding teaching method and the scenario-based teaching method on students‘ academic performance in financial accounting from the conventional (lecture method). The view of male students performing better than the female students in financial accounting was also considered and tested. It proved that scaffolding teaching method and scenario based teaching methods had significant effects on the academic performance of financial accounting students than the conventional teaching method. On the other hand, it also resulted to a conclusion that there are some areas and concepts in financial accounting that would be improved upon in terms of students performance when scaffolding teaching method is used and there are some areas to that the scenario based teaching method will be the best productive teaching method.

CHAPTER ONE

INTRODUCTION

1.1         Background to the Study

Students‘ academic performances are of great importance in ensuring that a supply of competent manpower is maintained. In order to achieve this, students (in colleges of education) are supposed to be well trained and taught with the right teaching methods. To the researcher, teaching methods are seen as strategically and well sequenced patterns teachers adopt to transfer their knowledge of an identified field to prepare learners. This in turn, assists students/learners to understand what is being taught, enhance assimilation and improve their academic performances. Teachers are presented with the option to be flexible in choosing and using diverse teaching method with the sole aim of improving students‘academic performance  but there still seem to be poor performance in financial accounting(Kerry, 2002). Barkely, (2004) opined that students‘ performance reflects their ability to demonstrate the knowledge they learnt in tests, quizzes, presentations and final exams so, their levels of performance will either promote the continuous use of the teaching method adopted or change to another teaching method. The relevance of improved students‘ academic performance is not only of advantage to the students alone but also to the institutions (College and other academic institution as the case may be) as it measures the success of their education process.

Teaching is an act of introducing a concept or set of instructions to a prepared mind, person or group of persons to change or improve a pre-existing knowledge. The role and influence of a teacher is of great significance towards the behavior or life of the recipient/s. For teaching to be successful, methods are applied of which every teacher has objectives meant to be achieved at the end of every encounter and the achievement of these objectives is made possible via the teaching methods applied. There are different teaching methods developed by scholars of which some are most appropriate for different subject matters and contents of lesson.In education, scaffolding refers to a variety of instructional methods adopted to progressively move students towards stronger understanding and, ultimately, greater independence in the learning process. Scaffolding provides sufficient support to promote learning when concepts and skills are being first introduced to students. These supports may include resources, a compelling task, templates and guides and guidance on the development of cognitive and social skills.

Teachers carry out the process of modeling or demonstrating how to solve a problem, and then step back, offering support as needed. The idea behind scaffolding is that when students are given the support they need while learning something new; they stand a better chance of using that knowledge independently and confidently.

The term itself generally refers to structures raised by builders to support a construction until the building can stand on its own. Here, teachers provide successive levels of support that help students reach higher levels of comprehension and skill acquisition that they would not be able to achieve without assistance. The teacher gradually shifts more responsibility to build confidence in practice over the learning process to the student. This can be done either through the use of flash cards, ‗show‘ and ‗tell‘, grouping, to mention but a few.

Scenario-based teaching method is a teaching method that majorly makes use of live practical scenes to drive a concept to learners. Its facilitation helps the learner use preexisting knowledge in addition to newly viewed related scenes, understand it in the context of the training, apply the knowledge, analyze new situations, evaluate, and create new outcomes. Here, learners use their exposure through the guide of the teacher to improve their knowledge and competences when confronted with live issues. Instructional materials mostly used here is the audio-visual aids like video clips, internet-friendly projector and smart boards, and other technologies that support the senses of sound and sight. Trips can also be organized by the teacher applying this teaching method. A concept is taken for instance, manufacturing account.

A scenario of a video clip of a manufacturing firm can be introduced and played to the students, and then they are either grouped or work individually trying to interpret the scene into segments which may include materials needed for production, first steps in production, types of labour required for production and how many departments are involved from production to distribution

All these are based on the pre-outlined expected objectives of the teacher. The teacher through a well planned lesson plan identifies suitable video clips for the stated specific or behavioral objectives of the lesson and after a preview by the teacher, presents it to the students and the lesson commences with the application of his chosen style/s.

The poor academic performance of financial accounting students has been traced to quite a reasonable number of factors of which the identified cause in the course of this research is in the teaching method adopted while teaching financial accounting which is the conventional lecture teaching method. If nothing is done to properly teach financial accounting, its after-effects would be a generation of incompetent financial accounting graduates which will definitely affect education andthe society. Financial accounting known to be a course that requires expertise in knowledge and practice requires a more adequate and productive application of teaching method or methods.

Scaffolding teaching method was considered by the researcher because one of its major feature is that its learner-active percentage is high. The ideology of learner centered productive teaching and learning prompted the researcher to select this teaching method to subject it to an application and statistical test if it will have a significant effect on the academic performance of financial accounting students.

Scenario-based teaching method on its own part which has to do majorly with the application of audio-visual aids was also selected and tested alongside with the scaffolding teaching method to determine their significant effects on academic performance of financial accounting students as against the conventional lecture teaching method. If and when scaffolding teaching method is used in comparison with the lecture method, will there be any significant effect on their academic performance? If it were to be the scenariobased teaching method in comparison with the lecture method, will there be any effect on their academic performance? Or should the lecture teaching method be retained? All these puzzle form part of the bedrock of this research.

One other factor is gender. Gender is the range of physical, biological, mental and behavioural characteristics pertaining to and differentiating between the feminine and masculine (female and male) population. The importance of examining performance in relation to gender is based primarily on the socio-cultural differences between both sexes. Some courses sees female participation as irrelevant while in some other courses too, male are considered not needed. Gender differences in performance have been examined by some researchers for some time resulting in a substantial body of literature (Jegede&Iyang (1990); Mustafa, Khan &Fabunmi (2004); Adeyemi&Ajibade (2011). In some parts of the country, female performances has been shown to be better than that of male. In financial accounting for example, a study by Liticia (2015) has its findings that there are genders differences in student‘s performance, male students perform better than female students. This study however tends to find out if there are differences in gender performance of students in financial accounting.

Teaching learning is said not to be complete if at the end of the contact session, the learners cannot be self-independent and self-sufficient enough to actualize their wisdom under the auspices of what was learnt.The scope of financial accounting and the components of scaffolding teaching method and scenario based teaching method is therefore the reason why the researcher decides to go into this work so as to find out their effects on students performance in financial accounting (in federal college of education, kontagora, Niger state). From the above discussed variables, they form the basis for this research work.

1.2         Statement of the Problem

There is a decline in the academic performance of financial accounting students of Federal College of Education, Kontagora, Niger State. To get variety of opinions, there was also a discovered reflection of poor academic performance in College of Education, Minna. This was majorly traced to the teaching methods adopted by most of their lecturers. All they are after is to cover the scheme undermining the students‘ understanding and progress. No matter how explicit a lecture note may be, there is still need for learners‘ active participation in the teaching learning process which is lacking in the lecture teaching method. Picking it from the background, poor performance of students in financial accounting was stressed in Ogunu (2000) as a problem in Nigeria‘s analysis of percentage performance of candidates in West African Senior Secondary certificate examination from 1998 to 2000 which revealed 52.48%, 53.38% and 51.21% percentage failure in financial accounting.It is the failure they exhibit in their secondary school leaving exams that they carry along into higher institutions (federal college of education, KontagoraNiger state to be precise) which will definitely affect their performances as the progress. Failure according to Akintelure (1998) has been blamed on accounting teacher‘s insensitivity to the nature of financial accounting when planning instructional activities. Financial accounting is not one of those other subjects that only require memorization of the basic rules; it requires total determination, critical interpretation and analysis of transactions, sound theoretical knowledge and intensive constant practice and application of its required and related formats.

The researcher went further to observe the academic performances of students of financial accounting in Federal College of Education, Kontagora for four years 2014 to 2017 academic session of level III (NCE III). The table below shows their percentage passes and failures respectively.

Table 1: Percentage Passes and Failures of Financial Accounting Students of Federal College of Education, Kontagora (2014-2017)

Source:             Examination    Office,    School    of    Secondary    Education,    Vocational

Programmes, Federal College of Education, Kontagora Niger State (2020).

For 2014 academic session a percentage failure in performance was 55%; for 2015, there was an increase in passes as it also revealed an increase in passes for 2016. Year 2017 had an increase in failure which was the major point of consideration in this research. This could be due to some reasons of which inappropriate choice of teaching method could be one. The researcher considered this poor performance as deterrent to academic excellence and proficiency in financial accounting profession.If this pattern continues, there will be decline in education standard especially from Business education department in Colleges of

Education- Federal College of Education, kontagora to be precise.

Financial accounting requires a step-by-step progressive learning pattern and because of its nature relevance to the society in terms of practice, graduates from colleges of education are required to be properly groomed so as to deliver after graduation. Teachers therefore are required to equally teach extensively and productively through the use of appropriate teaching method.Financial accounting is not a difficult course if its foundation is adequately taught  and to achieve this, appropriate and productive teaching method or methods need to be applied.

To the researcher, gender could also be a reason for poor performance in financial accounting students as opined by Weerakkody, W.&Ediriweera, A. N. (2008). From oral interviews with some financial accounting students in federal college of education, kontagora, the researcher observed from their responses that most female students tend to dislike anything that has to do with calculation on the basis that the calculations in financial accounting will be closely related if not thesame with those in mathematics so that foundational conception was a deterrent factor for their interest, concentration and poor performance in financial accounting unlike the males. This also gave an edge to desire to take up the research from the view of gender.

It is this quest that prompted the researcher to carry out this research on the effects of scaffolding teaching method and scenario based teaching method on the performance of students in financial accounting in Federal College of Education, Kontagora, Niger state.

1.3         Objectives of the Study

The general objective of the study is to determine the effects of scaffolding and scenariobased teaching methods on students‘ performance in financial accounting in Federal college of education, Kontagora, Niger state.

The specific objectives were to:

1. ascertain the effect of scaffolding teaching method on students‘ academic performance in financial accounting in Federal college of education, Kontagora, Niger state.
2. determine the effect of scenario-based teaching method on students‘ performance in

financial accounting in Federal college of education, Kontagora, Niger state.

3. Compare the performance of male and female students taught financial accounting using scaffolding teaching method and those taught financial accounting using the conventional (lecture) teaching method in Federal college of education, Kontagora, Niger state.
4. Compare the performance of male and female students taught financial accounting using scenario-based teaching method and those taught financial accounting using the conventional (lecture) teaching method in Federal college of education, Kontagora, Niger state.
5. Find out the students‘ performance in financial accounting using scaffolding, scenario-based and lecture teaching methods in Federal college of education, Kontagora, Niger state.

1.4         Research Questions

The following were the research questions drawn from the study:

1. What is the effect of Scaffolding teaching method on performance of students in Financial Accounting when compared to those taught using the conventional (lecture) teaching method in Federal College of education, kontagora, Niger state?
2. What is the effect ofScenario-based teaching method on performance ofstudents in Financial Accountingwhen compared to those taught using the conventional (lecture) teaching method in Federal College of education, kontagora, Niger state?
3. What is the difference between performance of male and female students taught financial accounting using scaffolding teaching method from those taught using the conventional (lecture) teaching method in Federal College of education, kontagora, Niger state?
4. What is the difference between performance of male and female students taught financial accounting using scenario-based teaching method from those taught using the conventional (lecture) teaching method in Federal College of education, Kontagora, Niger state?
5. What is the effect of using scaffolding, scenario-based and the conventional (lecture) teaching methods on the performance of students taught financial accounting in federal college of education, Kontagora, Niger state?

1.5         Research Hypotheses

The following null hypotheses are formed for this study which will be tested at (p=0.05) level of significance:

1. There is no significant effect on the performance of students taught financial accounting using scaffolding teaching method from those taught using the conventional (lecture) teaching method in federal college of education Kontagora, Niger state.
2. There is no significant effect on the performance of students taught financial accounting using scenario-based teaching method from those taught using the conventional (lecture) teaching method in federal college of education Kontagora, Niger state.
3. There is no significant effect between performance of male and female students taught financial accounting using scaffolding teaching method from those taught using the conventional (lecture) teaching method in Federal College of education, Kontagora, Niger state.
4. There is no significant effect between performance of male and female students taught financial accounting using scenario-based teaching method from those taught using the conventional (lecture) teaching method in Federal College of education, Kontagora, Niger state.
5. There is no significant difference in the performance of students in financial accounting taught through scaffolding, scenario-based and lecture teaching methods.

1.6        Significance of the Study

The findings of this study will be of significance to Financial Accounting students, Financial Accounting teachers, Curriculum planners, School Administrators and Parents.

On the part of the students, it will improve their understanding in Financial Accounting, create in them the joy to study, build in them team spirit and improve their weak points in terms of learning alone, thus, developing their interest which will result into a better and satisfactory academic performance.

The resultof the study will be significant to financial accounting teachers to select from a suggested appropriate teaching method or methods to be used in teaching financial accounting towards improving the student‘s academic performance.It will aid teachers to come up with strategies or combination of methods for teaching financial accounting in colleges of education and other institutions of learning. It will help them in adequately using the period allocated for their teaching to cover their identified objectives. It will contribute to the performance of Financial Accounting thus serving as a check to the percentage of failure in Financial Accounting.

The result of this study will also be of significance to Curriculum planners by guiding them on allocating suggestible methods of teaching to certain course or course content to arrive at a productive result after delivery. This further explains that there are some course content that will be better delivered using either scaffolding teaching method or scenario based teaching methods aside others.

To school administrators, it will guide them in taking decisions on admission of students into accounting programme by providing the basis for selecting candidates that are interested in offering financial accounting into the accounting programme. This explains that not all students that applied for Vocational and technical education department under business education will be offered admission to take financial accounting option when it comes to choice because there will be a guide/procedure to determine who will be given such course. This will in turn help to curtail the low performance in financial accounting.

To the parents, it will be of significance in the area of getting adequate supportive technologies for their children (who are now the students in colleges of education), they, from home can also browse the internet to get and send teaching clips so as to contribute to their children‘s academics. They will also be able to monitor and manage the study peers of their wards. In addition, the result from this study will assist parents to be abreast of the study pattern that can improve their children‘s performance.

The result from this study will also be of significance to future researchers to go into researches on these selected teaching methods on other commercial-related courses addressing poor performances in such courses in colleges of education either in the same state or other states of the federation.

All these can be achieved through publications both at a low scale or high scale level, public rural or urban awareness like seminars, talk shows and educative rallies.

1.7         Basic Assumptions of the study

For the purpose of this study, the following basic assumptions were made:

1. It is assumed that performance of students taught financial accounting using scaffolding teaching method will be better than that of students taught using the conventional (lecture) teaching method in federal college of education, kontagora, Niger state.
2. It is assumed that performance of students taught financial accounting using scenario-based teaching method will be better than that of students taught using the conventional (lecture) teaching method in federal college of education, kontagora, Niger state.

• It is assumed that students‘ performance in financial accounting is better using the conventional (lecture) teaching method than scaffolding and scenario-based teaching methods.

1. It is assumed that students‘ performance in financial accounting is same irrespective of gender of students taught using scaffolding teaching method.
2. It is assumed that students‘ performance in financial accounting is same irrespective of gender of students taught using scenario-based teaching method.
3. It is assumedthat there is no effect on the performance of students in financial accounting using scaffolding, scenario-based and the conventional (lecture) teaching methods.

1.8         Delimitation of the Study

The study was delimited to Federal College of Education, Kontagora Niger Statewith focus on National Certificate in Education I (NCEI) because it is at this level that this group of students were admitted as fresh students into the college with little or no adequate knowledge in financial accounting. The topic covered by the study for six weeks was Depreciation Account which comprisedof its meaning, causes, two methods of its calculation aside others (Straight line method and Reducing balance method), accounts affected by depreciation (which is the profit and loss account and balance sheet-balance sheet is just a statement of affairs and not an account (this was equally explained to the students) and modern method of accounting posting of depreciation (which involves the preparation of the Asset account, provision for depreciation account and profit and loss account). This topic was selected by the researcher because it is a core topic in Financial Accounting irrespective of the level; furthermore it was selected because it has a link to the final accounts of a business (as adjustments, provisions or additional information to be treated before arriving at the final net worth of a business). This study was also delimited to scaffolding and scenario-based teaching methods in teaching Financial Accounting. These methods were chosen for consideration because based on the researcher‘s knowledge; they are rarely used by teachers in teaching Financial Accounting.

INFLUENCE OF SCAFFOLDING AND SCENARIO-BASED TEACHING TECHNIQUES  ON STUDENTS’ PERFORMANCE IN FINANCIAL ACCOUNTING IN  FEDERAL COLLEGE OF EDUCATION,KONTAGORA NIGER STATE, NIGERIA