AN ASSESSMENT OF THE FACTORS FACING TEACHING AND LEARNING OF ACCOUNTING IN NIGERIAN UNIVERSITIES

Abstract

This study is designed to identify the problems facing the teaching and learning of Accounting as a vocational subject in secondary schools in Ondo State and to proffer solution. The study population was about 150 senior accounting teachers in those schools that registered students for  accounting at the SSC Examination for at least the past five years. Samples of 50 senior accounting teachers, one teacher per school, were selected from eight out of the 18 local government areas. A questionnaire was used for data collection and was validated by experts. The split half reliability coefficients of the two scales in the questionnaire (I8-item problems and 12-item solutions) were 0.85 and 0.75 respectively. Data were analyzed using mean responses, independent t-test and analysis of variance (ANOVA). Findings revealed that 14 out of the 18-items problems were identified and accepted. All the 12-item solution was also accepted. The hypothesis tested showed that there was a significant difference in the perception/rating of the problems by the accounting teachers in public and private schools (t = 2.51, df = 34, P<0.05); (2) There was no significant difference in the perception/rating of the problems by the accounting teachers in either boys, girls only or mixed school (F (2,51) = 0.0143, P < 0.05); (3) There was no significant difference in the perception/rating of the problems by the accounting teachers in the secondary schools in the various local government areas.