A STUDY OF THE RELATIONSHIP BETWEEN TEACHER CHARACTERISTICS AND STUDENT ACADEMIC PERFORMANCE IN FINANCIAL ACCOUNTING
TABLE OF CONTENTS
Title Page i
Certification ii
Dedication iii
Acknowledgement iv
Abstract vi
Table of contacts vii
Chapter one
Introduction 1
1.2 Statement of the problem 5
1.3 Purpose of study 6
1.4 Research question 6
1.5 Research hypothesis 7
1.6 Significance of study 7
1.7 Scope and delimitation of study 8
1.8 Definition of terms 9
Chapter two
Literature review 11
- Review of related literature 11
2.2. Theoretical background 15
2.3. Empirical studies 17
2.4. Appraisal of literature 18
Chapter three
Research methodology 19
- Introduction 19
- Research design 19
- Sample and sampling procedure 19
- Research instrument 19
- Validity of the instrument 20
- Reliability of the instrument 20
- Procedure for data collection 20
- Data analysis techniques 21
Chapter four
Presentation and analysis of data 22
- Introduction 22
- Analysis of bio-data of the respondent 22
Chapter five
Summary conclusion and recommendations 33
5.1 Summary 33
5.2 Conclusion 34
5.3. Suggestions for further studies 35
References 36
Appendix 37
CHAPTER ONE
1.1. INTRODUCTION
Teaching is a systematic and organized process of transmitting knowledge, skills and attitude under professional principles—those who do not perform the act under laid down principles of the profession.
Teaching has come a long way from the primary era to the new modern time. Trails and errors characterized the primitive ear, but now there is an organized body of knowledge.
Teaching is part of education aimed at learning the skills, competence, and intellectual c capacity necessary for him to live a useful life for himself and the society to which he belongs.
Cark and star in Asoga Allen (2002) define teaching as an attempt to help someone acquire or change skills, attitudes, knowledge, ideas or appreciation. According to o them, teaching entails the skills of an individual teacher to impact the capabilities mentioned above, attitudes, and ideas. of the learners, which is called teaching and learning activities; it is, therefore, important to know that through teaching, there is a change in behaviour and attitude of the learner positively.
Teaching can also be defined as the guiding principle given to the learner by the teacher through specified and planned activities which will enable them to acquire the richest learning from experience. Dalen and Bridal (1999 in Asoga – Allen (2002 stated that learning is the result of experience and retries the child’s active participation. According to the due’s explanation, pupils do not just learn simply because they were exposed to the teacher’s experience and skills and knowledge or the content of the course of study, the availability of textual material instructional materials or laboratory equipment but rather, learning takes place from the active participation of the learned which guided and directed through planned activities in the school system.
The teacher’s sex as a factor that affects student’s performance depends on the teaching subject of the teacher in the teaching of science subject earnests (1998) says male teachers produce better performance than the female teacher; This is because of retriggering associated with the teaching of such subjects but in the teaching of humanities and social science subject male and female teachers have equal chances of improving the academic performance of students.
Book-keeping is the classification and recording of business transactions in books of accounts. Akinduko (2000) identified the processes involved in the above definition, which are:
- The classification of a business transaction using some document.
- Recording of classified transactions in appropriate subsidiary brooks (also called the book of prime entry or original entry.
- Posting of entries from the subsidiary book to the ledger.
- Extraction of trial balance.
According to Obina (2007), financial accounting is the recording classifying and summarizing of financial transactions or events in terms of money and reporting the result of the management, and another user of accounting is often said to be the language of business.
It is used in the business world to describe transactions entered into by organizations.
As it is the language of business, some words and terms mean one thing in accounting, but their mention is completely different in ordinary language. After a certain amount of practice, when this is achieved, that person will be able to survey the transactions of business and will gain a greater insight into how business is transacted and the method by which business decisions are taken book; keep, therefore, a phase of accounting.
Difference between bookkeeping and financial accounting
- Book-keeping refers to the mechanical aspect of recording and classifying transactions, whereas financial accounting includes recording, classifying, summarizing, analyzing, and interpreting financial statements.
- Bookkeeping involves the routine recording of transactions and is the simplest aspect, whereas financial accounting is more complex because it involves designing an accounting system.
- Book-keeping is small and limited, while financial accounting has a wide scope.
- Financial accounting assists in obtaining information from bookkeeping recordings to control and manage enterprise, whereas this is lacking in bookkeeping
- It requires several years of study and experience to become an accountant, while professional bookkeeping takes over within a few weeks.
Historical Development of Accounting in Nigeria recording business transaction is as old as civilization itself, and the majority of such recording was from the Middle East. They relied on listing expenditure on sheep and cattle, which go with the attendant error of calculating modern bookkeeping was published by an Italian monk and mathematician called Luca Pacioli.
He was the first to provide a complete description of the double-entry system, which was contained in the book called summawe Arithmetical geometric proportion exponent naira) meaning everything about geometrics and proportion. It includes a section on double-entry 1605; a Dutchman, Simeon Steven, advocated the preparation of profit and loss accounts at year intervals. The preparation of the lance sheet annual was introduced advancement gets to increase the rules policies, and principle guiding accounting of Royal Niger company necessitates the preparation of proper record is by the company. The association of accounts of Nigeria, which later metamorphosed into the institute of charted accountants of Nigeria, was established in 1960
The majority of the members were trained in Britain in 1964; the federal government passed an act of parliament no 15 establishing the institute o chartered accounts Nigeria. The institute has more than 100,000 student members
1.2 STATEMENT OF THE PROBLEM
Even though financial acting is one of the important subjects for students in commercial class n senior secondary school, teachers’ characteristics go a long way in determining the relationship that exists between the academic performance of students in financial accounting and the teacher’s characteristics hindering the effective performance of students or financial accounting in secondary schools.
The outcome of the research study will go a long way in determining the extent to which teachers’ characteristics in terms of qualifies possessed and personal attributes affect the students’ academic performance in financial accounting.
1.3 PURPOSE OF THE STUDY
The main purpose of this research work is this:
- They expose the qualities of teachers in financial accounting.
- To extract the relationship and characteristics between financial accounting teachers and the student’s performance.
- The research also focuses on the student’s performance, either negatively or positively.
- The research work also creates a possible solution in terms of the negative qualities of teachers and the performance of students.
1.4 RESEARCH QUESTION
In an attempt to answer the problems, the following research question was raised.
- Does the teachers’ qualification relate to a student’s academic performance in financial accounting?
- Does the teacher’s teaching experience relate to student academic performance in financial accounting?
- Does the teacher’s gender affect student academic performance in financial accounting?
- Does the teacher’s physical appearance impact the student’s academic performance in financial accounting?
1.5 RESEARCH HYPOTHESIS
- There is no significant relationship between teachers’ qualifications and students’ academic performance.
- There Is no significant relationship between teacher gender construct and student’s academic performance.
- There is no significant relationship between teaching experience and student academic performance.
- There is no significant relationship between a teacher’s physical appearance and a student’s academic performance in financial accounting.
1.6 SIGNIFICANCE OF THE STUDY
The ministry of education (both federal and state). The body is saddled with the responsibility of supervising activities within the educationist industry and seeking ways to promote the qualities of education in the entry through formulations of relics. His body will benefit by specifying the minimum qualification for any teacher who wants to take up the teaching of one subject.
School administration, e.g. principals, will benefit from the study in selecting and placing the teaching staff. Teachers will be placed in positions and classes within the school setting according to their qualifications, teaching experience, gender and physical appearance.
The funding of this study will also be of immense use for those concerned about the academic programmers of students in schools.
Apart from revealing the impact of teacher’s characteristics on the student’s performance in a subject, the student will serve as a database for who one interested in finding causes of deficiency in learning among commercial students.
1.7 SCOPE AND DELIMITATION OF THE STUDY
The researcher carrying out the research work is faced with some problems. In one way or the other, these problems have affected the researcher in getting more data and other related information on the problems of time this disposal to go to different schools to get much information for a thorough work to be done. Also, the researcher encountered the problem of meeting appointments in some schools whereas the day of the appointment; she will be told that the teacher concerned is not around the research work will be carried out in some selected senior secondary schools in the educational district AOCOED Lagos sate
1.8 DEFINITION OF TERMS
Teaching: this is a process by which a teacher selects subject matter to e learn and performs a series of operations whose purpose is to transmit this subject matter.
Accounting is the act of recording, classifying, measuring, interpreting and communicating financial data of an organization to enable users to make assessments and decisions.
Performance: this is the actual behaviour of the disposition and capabilities of learning.
A teacher is a person whose job is to teach more, especially in a school.
Characteristics: this is a quality or feature of something or someone typical of them and easy to recognize.
Academic: This is connected with education especially studying in schools and universities.
Motivation: an eagerness and willingness to do something without being tolled or forced to do it.
Education: is a process of teaching, training and learning, especially in schools or colleges, to improve knowledge and develop skills.
Knowledge: is the information understanding and skills that someone gains through an educator’s experience.
Primitive: is something that is very simple and does not have the extra modern parts that will make it comfortable
Development: I the gradual growth of something so that it becomes more advanced and stronger
Psychological: it is concerned with a personal mind and one way in which it works
Discipline: is the practice of training people to obey rules and orders and punishing them if they do not comply.
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