THE PROBLEMS AND PROSPECTS OF TEACHING ACCOUNTING IN SECONDARY SCHOOLS

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THE PROBLEMS AND PROSPECTS OF TEACHING ACCOUNTING IN SECONDARY SCHOOLS

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND OF THE STUDY

Accounting could be referred to as that area of vocational education that offers to courses in economic, commerce, book keeping, accounts, business mathematic typing and shorthand.

The international dictionary of education (1979) refers to it as both commercial studies and accounting . The dictionary sees the commercial studies of education as the area that comprises such school subjects as typewriting, shorthand, book keeping and elementary accounting at defines accounting a studies of commerce and management subjects.

This definition however does not indicate the level of education at which the title should be used.

The difference in title is a matter of sentiment which does not in any way determine the content of the courses at the various levels of education.

In the secretary school in Nigeria the course is regarded as accounting but in the higher levels, in colleges and universities it is known as Accounting or management science which covers subjects as well as related courses like business law, business management, accountancy, marketing data processing and computer.

Under the new system in education, these subjects are not studies in isolation in the junior secondary school. As a result of this problem, there has been less interest and motivation on the part of the students who offer business subjects in schools.

1.2 STATEMENT OF THE PROBLEMS

Accounting in Nigeria is at its developmental stage at the initial introduction of this course into our education system there was no interest nor motivation from the government. According to Nsofor (1979) “The government was not only uninterested in including commercial subjects in the educational curriculum it made a deliberate and calculated attempt to frustrate the efforts of come of the philantiopicts”. Due to lack of attention which accounting received at the introduction stage, efforts by the private proprietors no attention to crumple down. The proprietors gave no attention to the training of business teachers. This may be due to professional complications and financial burden which were not within their reach.

It is discouraging to note that despite all the problem accounting faces at the earlier stage and the opportunities at had offended to the country, much has not been done to improve the situation. Schools, students still today lack qualified business teachers which may be as a result of the period of former inadequate when compared with the complexities and dynamic nature of knowledge required. A major problems that face accounting today is lack of equipment which are very necessary for proper mastery of the subject. As a result of these problems, there has been less interest and motivation on the part of the students who offer business subjects in school.

Another problems which will inhibit a smooth teaching of accounting in secondary school is lack of libraries. The important of which cannot be over emphasized nor will not occupy lengthy discussion in this work..

1.3 PURPOSE OF THE STUDY

The purpose of this study is to find out the problems and prospects of teaching and learning accounting in secondary schools in Nuskka educational zone of Enugu state.

These include the following.

To identify the problems of teaching and learning accounting in secondary school in Nsukka Educational Zone of Enugu state.

To find out if such problems test in Nsukka Educational Zone of Enugu state

To know the extent of these problems if they exist

To recommend actions to be taken to prevent or avoid/reduce future problems of teaching and learning accounting in Nsukka Educational zone of Enugu State.

1.4 RESEARCH QUESTIONS

a. Does lack of accounting teachers affect the teaching and learning of accounting subject

To what extent are materials and equipment available for the teaching and learning of accounting in the secondary schools.

Does lack of fund contribute to ineffective teaching and learning of accounting in the secondary schools.

1.5 PURPOSE OF THE STUDY

The purpose of the study is to research, look deeply and to find out the teaching and learning of accounting in secondary schools. It also attempt to blend the differing view points in such a ways as to stimulate interests not only in the casual readers.

1.7 SIGNIFICANCE OF THE STUDY

The significance of this study definitely lies on the hope that an early identification of the existing problem in the teaching of accounting in secondary school call per measures to be adopted to eradicate them from the grass root. This will not doubt place the students on the right state with other areas to studies,

It would serve as a reference point for further research not will also assist the government and the people in designing future educational policies to meet the need of the people.

1.8 PROBLEMS OF BUSINESS EDUCATION

Accounting in Nigeria is at it development stages.

At the limited introduction of this course into our educational system. There was no interest nor motivation from the government.

According to Nsofor (1979) “The government was not only uninterested in including commercial subjects in the educational curriculum. It made a deliberate and calculated attempts fir frustrate the effort of some of the philanthropists.

Due to lack of attention which accounting received at the introduction stage, the efforts by the private proprietors stated to crumple down. The proprietors gave no attention to the training of business teachers. This may be due to professional complications and financial burden which were not within their reach.

Another problem that face accounting today is lack of equipment which are very necessary for proper mastery of the subjects.

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