STUDIES IN TECHNICAL EDUCATION (SITTED) Vol. 12 No. 1 2012

STUDIES IN TECHNICAL TEACHER EDUCATION (SITTED)

Vol. 12 No. I 2012

Dr (Mrs) I. A Bebebiafiai

Editor,

^ISSN 1118-0366

STUDIES IN TECHNICAL TEACHER EDUCATION (SITTED)

Vol. 12 No. I 2012

ISSN 1118-0366

Editor-In-Chief

Dr. N. S. Oguzor (JP) Provost, FCE(T), Omoku

Editor

Dr. (Mrs) I. A Bebebiafiai

Associate Editor

Mr. U. E. Etukudo Dr. S. Jeremiah Mr. Okechukwu Amadike Ven C. U. N. Bella

Secretary Consulting Editors

Frankben. C. Onwurah Prof. E.C Osuala University of Nigeria Nsukka Prof. J. C. Buseri Niger Delta University Amassoma-Y enagoa Professor H. C. Dike University of Port Harcourt Port Harcourt Dr. A. C. Agumagu University of Port Harcourt Port Harcourt Dr. Bassey Ubong Federal College of Education (Tech.), Omoku

Foreword

Research in the area of Science, Technical, and Vocational Education is crucial if we must realize our dream of technological advancement.

Studies in Technical Teacher Education (SITTED) has over the past decade provided a forum for scholars to disseminate their research findings in this very important area. It is therefore with great pleasure that I present Vol. 12 No. 1 edition of SITTED to scholars and others interested in education generally and Science, Technical, and Vocational education in particular.

This edition contains a good number of quality articles spanning a wide area of interest.

1. I congratulate all those who have contributed articles and urge other scholars to join the vanguard.

To the editorial team, I say congratulations and more grease to your elbows.

Dr. N.S. Oguzor

Provost, FCE(T), Omoku

Editor-in-Chief

ADMINISTRATIVE FACTORS AND THE TEACH ING OF
ACCOUNTING IN SECONDARY COMMERCIAL SCHOOLS IN NIGERIA

BY

Emeka G. Nwokocha

School of Business Education

Federal College of Education (Technical),
Omoku, Rivers State

and

Patricia U. Emah
Department of Vocational Education
University of Uyo, Uyo

Abstract

This study examines the influence of administrative factors and the teaching of accounting in Secondary Commercial Schools in Uyo Senatorial district. To guide the study, Three Research Questions and Three hypotheses were developed. Two hundred and fifty six (256) respondents were selected out of 675 principals and staff. Data were collected through structured questionnaire. Administrative Factors and the Teaching of Accounting in Secondary Commercial Schools Questionnaire (AFTASCSQ) and Student’s Opinion Inventory Questionnaires (SOIQ) were used. The kuder-Richardson coefficient (KR-21) was used to establish the reliability of the instruments. Reliability Coefficients of (0.77) and (0.98) were established for (AFTASCSQ) and (SOIQ). Data were analyzed using the Pearson Product Moment Correlation coefficient. The findings showed that administrative factors have a significant relationship with the teaching of accounting in secondary commercial schools. It was also found that the use of non- professional teachers and teacher’s supervision has significant relationship with the teaching of accounting in secondary commercial schools. Based on the findings, recommendations were made.

Introduction

Accounting education is an often researched area. Research topics include investigation into curricula, predictors of academic performance and assessment criteria. Accounting plays a significant role in any educational system. Through accounting, the students acquire the formal knowledge of computation by learning the principles and the concepts of the subject. It has some basic principles which if followed leads to success in the field of professional accounting and professional teaching. In today’s academic environment, the focus on memorizing technical knowledge in accounting leaves little time for developing the skills that most employers seek. It is therefore not sufficient for today’s business teacher to be a possessor of knowledge alone. He must be able to develop an environment in his classroom that is conducive to making student’s desire to learn. He must be vigorous, stimulating, dramatic and exciting (Armstrong, 1985).

The philosophy and implementation of accounting objectives hangs on the teacher. No matter how modem or innovative instructional materials may be or how creative the methodology, unless the classroom teacher has knowledge of the programme, the materials may just be present in the classroom but not their philosophy and not their impiementation.(Nwosu, 1993). The business teacher who is vigorous, stimulating, dramatic and exciting is the one who is most successful in the classroom. The School is a dynamic organization, the school programmes continue to change with the demands of the society and knowledge. The teacher’s performance in relation to societal need is a function factor that interplay within the school system. Studies have shown that the individual’s willingness to contribute effectively to the organizational goal is influenced by a lot of factors. Hills (1987) posited that education administration involves the total process through which appropriate human and material resources are made available for effective accomplishment of the organizational goals.

Mbiaeze (1990) noted that the implementation of the philosophy and objectives of financial accounting hangs on a number of factors which he called administrative. He identified inadequate staffing, quality of staff and poor facilities as administrative factors hindering the study of accounting. Student’s academic performance is influenced by many psychological, social and administrative factors. A combination of these factors affect students’ academic performance, (Nwokocha, 2006). Commenting on the required qualities of an accounting teacher, Mkpa (1997) asserted that a good teacher must posses a sound knowledge of his subject matter, be resourceful , understand and motivate the learner, demonstrate sound judgment and possess ability to exercise authority judiciously, have good personality and ability to perform the role of his profession. The teacher is the central pillar upon which education rest, and the quality of teachers is a valid and reliable index in the quality of education (Ocholi, 2004).The changing character of instructional programmes demands flexible patterns of staff and creative adaptations of recruitment, selection, assignment and evaluation (Akpan, 2000). While commenting on the adequacy of basic infrastructural facilities, Prosser (1991) warned that the environment in which the learners will be trained should be exactly the replica of the environment in which they will subsequently work; this should consist of the same tools, equipment and materials. The indispensability of good quality basic training facilities in the impartation of vocational subjects need not be overemphasized. The objective of accounting education can be achieved if administrators can provide the physical and mental atmosphere for learning.

Conceptual and Theoretical Framework

The theory of administration is based on the traditional or classical organizational thought, often called administrative management theory which is an attempt to document and understand the experiences of a successful administration. (Taylor,1856-1915; Fayol, 1841-1925 in Taylor (1981). They conceptualized administration as being able to plan, organize, command, coordinate and control an organization for attainment of organizational goals. They perceived administration as the planning of goals and programmes of an enterprise and the implementation of the plans in accordance with the established policies, codes and regulations. Secondary school principals are the head, having the vice principal next, then the heads of departments and subject specialists, each with a responsibility based on policies (goals and values) determined by the state education board. According to Akpan (2003), Educational administration is the bringing of men and materials together for effective and functional teaching and learning. Administration efforts in the context of the school are therefore directed towards the attainment of teaching and learning process. What the administrator does in his official capacity must be geared towards the attainment of the school’s educational objectives. These principles have come to stay in the field of administration. It therefore implies that in administration, all formally instituted organizations exist to achieve specific objectives, and the task of administration is to plan strategies for the effective attainment of the organizational goals .These strategies include working out details of what need to be done and the methods of doing them.

The decision often made by an administrator includes planning and arranging possible course of action, the procurement and allocation of human and material resources, the stimulation or motivation of the workers to perform their duties with efficiency, the coordination of the activities of the various units within the organization and the periodic evaluation of the progress and the achievement of the organization. Akpan (1997) observed that the changing character of instructional programmes demands flexible patterns of staff and creative adaptations of recruitment, selection, assignment and evaluation. She noted that staff members should be clear in their role expectations and those of other members, and should understand that such roles are interdependent and complement one another. The relationship of the school administrator with members of his

staff determines to a large extent his success or failure in the educational system. Mbiti (2( noted that individual’s willingness to contribute effectively to the organizational goals is influejj by the type of relationship existing between staff and the administrator. Administration therefoi a service through which the fundamental objectives can be efficiently realized.

The enrollment of students into accounting education in senior secondary school certify examination recently has been very low. The few that enrolled do not perform creditably compa to the standard expected from them at that level. During the teaching / learning process, very i students choose accounting as one of the subjects without good aptitude and attitude towards Very few would be seen in the classroom during the lesson period. This alarming anxiety unavoidable at this time when high premium is place on skill acquisition for national develops and advancement.

Some authors for some time now have argued that student’s achievement in account] depends on their knowledge and understanding of a number of mathematical concepts and ski) while others hinge their arguments on absence of quality personnel, finance and equipment. Bas on the above conditions, this study therefore seeks to examine the administrative factors ti impinge on the teaching of accounting in secondary commercial schools.

This study is to specifically;

1. 1               Determine the relationship between administrative factors and the teaching of accounting Secondary Commercial Schools
2. 2               Assess the relationship between using non-Professional teachers and the teaching il accounting in Secondary Commercial Schools
3. 3               Examine the relationship between teacher’s supervision and the teaching of accounting Secondary Commercial Schools.

Methodology

This study adopted the survey design. The method involved sampling from the population I the study and generalizing the findings obtained over the entire population. The population of th study comprised all principals (15), teachers (130) and accounting students (530) in 15 publ| commercial secondary schools in Uyo senatorial district of Akwa Ibom State, totaling 675. t stratified random sampling technique was used to select the sample size, Except for the principal who were few, fifteen (15) in number, a sample size of (61) and (180) respectively were selected ii each stratum of the teachers and students, representing 47% and 34% respectively totaling twt hundred and fifty six (256) respondents.

The following research questions were formulated to test the relationship that exists between the independent and dependent variables.

1. 1.             What is the relationship between administrative factors and the teaching of accounting in Secondary Commercial Schools?
2. 2.             How does the use of non- Professional teachers affect the teaching of accounting in Secondary Commercial Schools?

3 What is the relationship between teachers Supervision and the teaching of accounting in Secondary Commercial Schools?

Research Hypotheses

1. 1.             There is no significant relationship between administrative factors and the teaching of accounting in Secondary Commercial Schools.
2. 2.             There is no significant relationship between using non- professional teachers and the teaching) of accounting in Secondary Commercial Schools.
3. 3.             There is no significant relationship between teachers Supervision and the teaching of | accounting in Secondary Commercial Schools.

To facilitate this study, two instruments were designed; one for the staff (principal and | teachers) and the other for the students offering accounting. The staff questionnaire was made up of two sections. The first section measured demographic data, while the second section measured

administrative factors of teaching accounting. The questionnaire was 30 items self-rating questionnaire on a 4 point discrete rating scale stating Strongly Agree (SA) – Strong Disagree (SD) – The instruments were validated by panel of experts in faculty of Education, University of Uyo. Reliability coefficients for al! the variables ranging from 0.77 to 0.98 were established. The data generated from this study were analyzed using Pearson Product Moment Correlation Co-efficient (PPMC). Three hypotheses were tested in the study and results were significant at the selected (0.05) probability level.

Presentation of Results

Hypothesis 1:

There is no significant relationship between Administrative factors and the teaching of accounting in commercial secondary schools. In other to test the hypothesis, two variables were identified as follows.

• (1)    Administrative factor as independent variable.
• (2)    Teaching accounting as dependent variable.

Both variables were measured in interval scale of measurement in order to produce continuous data Table 1: Pearson Product Moment Correlation of the relationship between administrative factor and the teaching of accounting in secondary commercial schools.

N=256

Variable	Zy	£x2 £xy Xy2	r
Administrative (x)	14088	804064
		197232       0.77
Teaching of Accounting (y)	5322	114614

* Significant at 0.05 level; df = 254; critical r- value = 0.196

Table 1, presents the obtained r – value as 0.77. This value was tested for significance by comparing it with the critical r – value at 0.05 levels with 254 degree of freedom. The obtained r – value (0.77) was greater than the critical r – value (0.196). Hence the result was significant. The result therefore means that administrative factor has a significant relationship xSrith the teaching of account in secondary commercial schools.

Hypothesis 2:

There is no significant relationship between using non-professional teachers and the teaching of accounting in secondary commercial schools.

Table 2; Pearson Product Moment Correlation of the relationship between non-professionals teachers and the teaching of accounting.

N = 256

Variable	Z* ly	£x2
Zy2	£xy *	r
Non-Pro fession al Teachers (x)	5305	114031	115161 0.71
Teaching of Accounting (y)	5322	144614

Significant at 0.05 level; df = 254, critical r – value = 0.196.

The above table presents r – value as 0.71. This value was tested for significance by comparing it with the critical r – value at 0.05 levels with 254 (df). The obtained r – value (0.71) was greater than the critical r- value (0.196). Hence, the result was significant. The result therefor means that, non-professional teachers have a significant relationship with teaching of accounting.

Hypothesis 3:

There is no significant relationship between teacher supervision and the teaching of accounting.

To test the hypothesis, two variables were identified as follows

• (1)    Teacher supervision as the independent variable.
• (2)    Teaching of Accounting as dependent variable.

Table 3: Pearson Product Moment Correlation of the relationship between teacher supervision and the teaching of accounting.

N = 256

Variable	Ex Ey	Ex2 Exy Exy2	r
Teacher supervision (x)	4014	64892
		85802	0.85*
Teaching of Accounting (y)	5322	114614

Significant at 0.05 level; df = 254; critical r – value = 0.196

Table 3; above presents the obtained r – value as 0.55. This value was tested for significance by comparing it with the critical r – value 0.85. This value was tested for significance by comparing it with the critical r – value at 0.05 levels with 254 degree of freedom. The obtained r – value (0.85) was greater than the critical r – value (0.196). Hence, the result was significant. The result therefore means that, teachers’ supervision has a significant relationship with the teaching of accounting.

Discussion of Findings

The result of the data analysis in Table 1 was significant due to the fact that the obtained r – value (0.77) was greater than the critical r – value at 0.05 level with 254 (df). This result implies that administrative policy has a significant relationship with the teaching of accounting in secondary commercial schools. The finding of this study is in support of Onubugu (1990), who emphasized that the success of any administration depends on the administrative policy, therefore for any school to achieve its goals the administrative policy must incorporate school programme, adequate resources and mostly motivation of staff and students. Also the result of the employment on non­professional teachers in table 2 was significant. The obtained r – value (0.71) was greater than the critical r – value (0.196) at 0.05 level. The result indicates that there exists a significant relationship between non-professional teacher and the teaching of accounting in secondary commercial schools and that a non-professional teacher would not be able to deliver effective teaching in accounting. This finding is in agreement with the opinion of Ocholi (1995), who noted that the teacher is the central pillar upon which education rests, and the quality of a teacher is a valid and reliable index in the quality of education. Similarly, the work aligns with the opinion of Mkpa (1987), who when commenting on the qualities of an accounting teacher asserted that a good teacher must posses a sound knowledge of his subject matter, be resourceful, understand and motivate the learner, demonstrate sound judgment and posses the ability to exercise and to perform the role of his profession.

The result of data analysis in Table 3 was also significant due to the fact that the obtained r – value (0.85) was greater than the critical r – value (0.196) at 0.05 level with 254 (df). This result implies that there exist a significant relationship between teacher supervision and the teaching of accounting in secondary commercial school. In any organization supervision helps to ascertain the strength of the staff and the success or otherwise of the organization. Thus, this result is in agreement with the opinion of Ozigi (1991) who noted that one factor that contributes most significantly to the success of an organization is the quality and strength of the staffs in the school system, supervision would help the administrators to ascertain the strengths of the teacher and to order training where necessary.

Conclusion and Recommendation

This study was conducted to find out the administrative factors that affect the teaching of accounting in secondary commercial schools. Based on the findings, it can be concluded that the success of any administration depends on administrative policy. For schools to achieve its goals; the administrative policy must incorporate school programmes, adequate resources and motivation of staff and students. The study confirms that the teacher is the pillar upon which education rests, and the quality of the teacher is a valid index in the quality of education. Supervision is also a vital factor which helps to ascertain the strength of the staff and the success of the institution consequent upon the findings, the researcher made the following recommendations;

• (1)        School authority should always formulate administrative policy that would promote effective leaching of accounting in secondary commercial schools.
• (2)        Secondary Education Board should always ensure that during recruitment of teachers, only professional teachers are employed to teach accounting in secondary commercial schools.

(3 Finally, Secondary Education Board should embark on routine supervision of schools to ascertain the effectiveness or otherwise of accounting teachers.

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