Poor Performance of Students in Accounting Subjects

POOR PERFORMANCE OF STUDENTS IN ACCOUNTING SUBJECTS (A CASE STUDY OF ENUGU STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY ENUGU)

In the world of business to day, a good knowledge of accounting studies is important as it stands of key to opening the door of success in financial institutions, trade and other commercial activities.

At the junior secondary school level, the national Curriculum for junior secondary schools (1998) state the aim goals of according education as:

To purchase the complete Project Material, Pay the sum of N3, 000 to our bank accounts below:

BANK NAME: GUARANTY TRUST BANK (GTB)

ACCOUNT NAME: CHIBUZOR TOCHI ONYEMENAM

ACCOUNT NUMBER: 0044056891

After paying the sum of N3, 000, send your full name, email address and the title of the project topic as text message to our phone: 07033378184

We will send your complete project materials to your email within 10 Mins after payment.

  1. To enable students to acquire the basic knowledge of accounting studies
  2. To prepare student for further training in accounting studies fro example ICAN, ANAA etc.
  3. To provide students with the orientation and basic skill which to start a life of work for those who may not undergo further training after senior secondary school.
  4. To develop in the students the basic skill in accountancy. Business administration and management, marketing as well as purchasing and supply, office occupation
  5. To equip students with the ability to relate the knowledge and skills of accounting to the national economy.

These aims and goals f accounting education provide an individual with the opportunity to buy and use more wisely the goals initial employment in the business has to offer and secure initial employment in the business world and financial institutions.  Also, providing a coherent set of logical principles that form the general frame of reference for the evaluation and development of sound accounting practices.

Also, obtaining an explanation and better understanding of an existing accounting practice.  In view of the rapid economic and social changes, it becomes necessary to review the definition of the objectives of accounting discipline the purpose of accounting may be stated as the provision of potentially useful information for making economic decision capable for enhancing social welfare and economic welfare.

This definition emphasizes the social welfare theory of accounting, which has included the interests of employees, trade unions, consumers, creditors, and managers as the main focus of accounting information. The development of accounting has its main spindle as the social role of accounting at any time determines the level of accounting developing.

We may state were the changing role accounting had taken the following terms.

Stewardship accounting has the role of providing the owners of wealth with means of safe guarding it from theft and embezzlement and also reporting on the periodic result of the power’s business.  Financial accounting evolved from stewardship function and is concerned essentially with such matters a financial record keeping, in practice, the teaching of accounting subject should involve the use of teaching method mentioned above, while some teachers adhere faithfully to these practices a number of other do not, thereby rending teaching and learning ineffective, which has affected students performance.

At prominent writer, Dr. Vincent I. Osamor asserted “a good teacher is an asset while a bad quotation, it can be said that the success of effective implementation of any educational system such as the 6 – 3 – 3 – 4 system lines in the quality of the teacher and the techniques or teaching method he adopts in importing the required knowledge and skills use of relevant teaching facilities and equipment.

The inadequacy of teaching facilities and equipments or materials in schools means that students do not have ample opportunities to use teaching of accounting studies such equipment includes computer addicting machines, staplers, perforation, filling cabinets calculators, consultancy firms and well equipped library.

To purchase the complete Project Material, Pay the sum of N3, 000 to our bank accounts below:

BANK NAME: GUARANTY TRUST BANK (GTB)

ACCOUNT NAME: CHIBUZOR TOCHI ONYEMENAM

ACCOUNT NUMBER: 0044056891

After paying the sum of N3, 000, send your full name, email address and the title of the project topic as text message to our phone: 07033378184

We will send your complete project materials to your email within 10 Mins after payment.

 

According to Dr. G.N. Ogwude (1996) he said that teaching aids are applied to teaching in order to appeal to more sensory organs to facilitates earnings in the shortest possible time some of their importance are:

  • to rescue the teacher from the temptation of total verbalization
  • to provide the students the opportunity of experimentation
  • to ensure interest and success thought out the lesson
  • Finally, teaching aid, helps the teacher to conserve energy that would have been used in taking throughout the lesson.

Most scholars consider tuning accounting course curriculum as expensive and therefore not willing to provide the necessary basic materials and equipment such as cash, tape – recorders, computers, black boards scientific calculators etc.  have to be brought physically to the classroom to ease that teaching and learning process.

It is unfortunate that most school cannot met this demand and thus no small measure hinder teaching and learning experience and thus leads to poor academic performance in the subjects. The preparation of final accounts, dealing with debtors and creditors, the raising of finance and all aspects of taxation. (CIMA) defined management accounting accountants interpreting information used for formulating strategy, planning and controlling activities.

Design taking and optimizing the use of resources discipline to shareholders other external to the entity, disclosure to employees and safeguarding assets.

The above involved participation in management to ensure that there is effective formulation of plans to meet objective (strategic planning).

Formulation of short-term operation plan (budgeting profit planning) acquisition and use of finance (financial management) and recording of transaction (financial accounting and cost accounting).  Communication of financial and operating information corrective measure and action to bring plans and results unto line (financial control) reviewing and reporting on systems and operations (internal audit and management audit).

This chapter will take a look at the contribution of various authors and rioters to the identification of possible causes of students poor performance in accounting studies.  These following major headings were reviewed.

  1. inadequate qualified teachers
  2. use of relevant teaching facilities and equipment
  • lack of interest by students
  1. the role of parents and guidance
  2. government responsibility

2.1     ACCOUNTING OF POOR PERFORMANCE

The users of the information may define accounting as the process of identifying, measuring and communicating economic information to permit informed judgments and decision.

Another earlier definitions advanced in 1961 by A.I.C.P.A in the following words.  Accounting is the fact of reading, classifying and summarizing in a systematic manner and it terms of money.

Transaction and events which are in part at least, of a financial character and interpreting the result thereof.  The task of the management accounting is to use data from the financial and cost accounting systems to conduct special investing actions together required data where by the used accounting and appropriate techniques from statistics and operations research.  Even though he will take account of the underlying economic logic, he does all these thing and many other so that at all times he will produce information which is relevant for the intended purpose.

In summary, therefore we can see the management accounting involves three main functions.  Data collection and record-keeping.   Analysis of data and preparation of reports for management. Transactions and event which are in part at least of a financial character and interpreting the result there of.

Method or techniques: ways or approach by which a desired purpose is achieved.

Student: A leaner that assimilates what is taught by the teacher.

Teacher/lecturer: A learner that assimilates what is taught by the teacher thereby causes a change in behaviours his special preference in the subject matter to develop techniques that enables him to do a high level of job of teaching and to create conditions under which students will learn.

In most secondary schools, there has been lack of adequate teachers to handle accounts subject.  Evidence from recent studies show that large portion of these who teach accounts subject in most secondary schools are not very qualified to teach this subject mainly because they either not trained in accounting profession or teach subjects outside their area of specialization.

Njonue (1990) for instance states that there are cases in which holders of related qualifications to accounting subjects uses more residual knowledge acquired through acquaintance with the practical aspect of the subjects.

In other cases, holders of accounting education qualifications with specialization in accounting for instance teach in university in these situations, it is eventful if the subject will master the subject and acquire the basic skill necessary for the affective performance after leaving school.

Another area of current concerned in the teaching of account studies in the use of appropriate methods.

These methods if appropriately used alongside the lecture method involved increase the student ability to comprehend and understand faster, this is because the introduction of the new national policy on education that most cases the right methods are not adopted in the teachings of accounts subjects.

The result of this that most graduate of university do not acquire enough knowledge and skills needed of effective functioning in the society thereby defeating the aims of the programme.

Conclusively, management accountancy is the application of accounting knowledge techniques and skills to the provisions of information designed to assist all levels of management of business enterprises.

According to Agusioba (1985) such utility education reduces to the best minimum the army of unemployed and improper employed and improper employed and improper employed.

Anen (1986) established that a vocationally trainer individual is useful busy, be it in paid or self employment and therefore, he is not a contributor to social vices resulting from idleness.

  • CAUSES OF POOR PERFORMANCES IN ACCOUNTING STUDENTS IN ESUT

Thus the following were the major headings which reviewed by some students of ESUT for their poor performance in accounting subjects inadequate qualified teacher teaching method use of relevant teaching faculties and equipment, lack of interest by student, the role of parents and guidance, and responsibility.

INADEQUATE QUALIFIES TEACHERS

Teaching is an arduous task and getting students to learn is equally a formidable task, the one who impact knowledge must find ways to make the learner willing to lean, unless the learners is wiling to acquire the knowledge of the teacher impacts, learning will not take place.

Besides, the teacher must adequately be knowledgeable of the roles he psychologically ought in the teaching.  Learning process the role of the teacher cannot be disputed as very essential to the overall development of the child of students.

Aina (1990) says that teaching is importance has remained a lovely profession the world over and throughout history yet the desired to find effective and qualified teachers has persisted.

The teachers preparation of training is an important ingredient for performance as a teacher in the classroom.

In the words, the ability to motivate students and direct class activities depends largely on the training acquired by the teacher.  It is incumbent on the accounts teacher whatever.

Furthermore, a well-equipped school will have little or no problem in providing an effective teaching opportunity but poor equipment school will have problem in providing an effective teaching opportunity.

In order to enhance students performance and avoid poor results especially in ESUT, efforts should be made so that the output which are the students do well, have good inputs by providing the relevant facilities (inputs), lack of interest by students.

According to A.R. Okeme, he erroneously regards asking of questions as second best means of students to develop positive attitude towards the subject and it result is to guide students though along definite channel.

This is the basic of the Socratic method and students are made to find out for themselves at least the truth of the knowledge being sought in accounts.

However, when people regards accounting education as second best means for the academically “stunted” and never-do-well such state of affairs makes students to subject and the result is poor performance, it is the duty of the teachers to make is students know the importance of the subject to the modern business world motivate them by encouraging them to participate in business course sponsored by some local and school district.

Another aspect of students lack interest is the attitude of the students by not asking question during the course of a lesson.

Question should play a part in delivery of accounts lesson, it is incumbent on the student whatever his special preference in the subject mater to develop techniques that enable him or take to ask questions and to create conditions under which students will learn in the form question.

During the course of lesson, doubts exists in the mind of students, which need to be cleared, the basis of doubts might be due to faculty explanation or the wrong use o words by the teacher.

Questions are useful in finding out whether.  It is safe to proceed to the next point since each preceding points is the foundation of the succeeding points, then there is need to get every point understood.

Education of students in accounts subject should at all stages and all aspects of it be regarded as a living and the various accounting subjects making up the curriculum experiences in the living.

Another aspect of student’s lack of interest in the attitude of the parents.  These parents believe and makes their children believe that accounting educational is for house maids, bankers, office practice and hotel management. Therefore any student with this wrong idea is discouraged at the though to do with accounting subject since is difficult to pass professional examination there is no way the students or the fellow should be recognized as an accountant and work within accounting bodies.

 

THE ROLE OF PARENTS AND GUIDANCE

The home is the first school a child under goes.  Their child’s relation with the family is of importance as their love and mutual respect helps to build good learning skills.

According to K. Lovell, the home plays the most important role of shading the intellectual and personality development of student. Parents as well as the society from the foundation bricks of a child’s knowledge.

In these opinion of SIWS (1978) during his study of attitude of parents towards vocational and non-vocational course or professional courses, he observed that most parents determined the type of education their children’s should have. This skills the interest of the student who is willing to study some thing different and makes them not to do well in the field. We are strongly condemning the action of some parents who dictates.

We are strongly condemning the action against natural justice and fair play.  These actions have most cases accounted for the failure of children and students in the career imposed on them by their parents.

On the other hand, for students to be able to make a good choice, a good guidance and counseling unit should be made available in the schools.

This is to ensure that those student ability conform to the course they want to take and areas where the interest can be sustained.

GOVERNMENT RESPONSIBILITY

Government takes over if schools have been one of the most controversial issues in the education history of Nigerian.  There are advantages as well as disadvantages in this move.  The issue is outside the scope of our paper and while we are not any way trying to highlight the point raised, we noted that most present day educational administrations are not out of touch with reality.

Furthermore, the dossal get operating today coupled with administrative red-tape in ESUT.  Has often impeded not only a realistic appraisal of the problems but actions to students poor performance in accounting subject.  Many people today view accountings and show interested concerned for the fate of commercial colleges.

This can be seen in their Luke warm attitude to request for teachers and materials.

While scholarship is awarded to students in other subject, it is provided in commercial colleges condition of service and salary structure also affected generally the quality of teaching in the Enugu State of University of Science and Technology (ESUT) such as who are well qualified are attracted away from teaching by fact salaries of the commercials establishment.

2.3     EFFECT OF POOR PERFORMANCE OF STUDENTS OF ESUT THAT ACCOUNTING SUBJECTS

Problems of information production in accounting, we have been that a company’s profit and loss account and balance sheet produced for general publications is a multipurpose document.  The present state of the art of accounting is such that we have not yet arrived at providing specific financial response for each group of users.  Tailored to their special needs.At times, schools and companies do produce special reports for certain groups of users.

A bank for instance, will almost certainly want to see a forecast of future cash flows before granting a loan or an overdraft.

The inland revenue will often require various analysis in order to agree the tax positions.  Some companies produce special reports for the use if their employees.  Some schools and university produce special report for the use of their employees.

In total, such extra reports are very small part of the report is not cost less.  To produce special repost exactly tailored to every possible group of user’s would be extremely costly and time consuming.

It is hardly likely that any existing company and university would wish to do so there is, however, no doubt that this is the way things are moving and will continue to move for the present, however, most institutions and companies produced on set of accounts for all the possible users, with the exception that management will have produced on management accounts for its own internal purpose.

TIME PLANNING

Time planning affect the students of ESUT thus causing poor performance in accounting subjects. We now look at the way in which students should tackle the examinations is that the students is expected to do a lot work in a relatively short time.

I have personally campaigned this attitude but the tradition, is of long standing and I am therefore afraid that you are stuck with it.  It will be the same for every other student taking your examination, so it is not unfair as fast as speed does bring about various disadvantages and makes the way you tackle the examination, of even importance than examination where the peace leisurely understanding examiners.

Let me start by saying that if you want to understand anything about examinations then you have to understand examiner so let us look together at what these peculiar creatures get up to in an examination they are looking at it on the basis that they want good students to get a pass mark.

It is important for me to stress that before I could get down to the details of setting about the task.  There are, however quite a large number of students who will fail, not because they haven’t put in enough hours on their studies, and not because they are unintelligent but simply because they throw away marks unnecessarily the poor examination in techniques.

[simple-links category=”3199″]

 

Articlesng.com will only provide papers as a reference for your research. The papers ordered and produced should be used as a guide or framework for your own paper. It is the aim of Articlesng.com to only provide guidance by which the paper should be pursued. We are neither encouraging any form of plagiarism nor are we advocating the use of the papers produced herein for cheating.


About articles

Speak Your Mind

*

Click To Call Us