A STUDY OF RELATIONSHIP BETWEEN TEACHER CHARACTERISTICS AND STUDENT ACADEMIC PERFORMANCE IN FINANCIAL ACCOUNTING
TABLE OF CONTENTS
Title Page i
Table of contacts vii
1.2 Statement of the problem 5
1.3 Purpose of the study 6
1.4 Research question 6
1.5 Research hypothesis 7
1.6 Significance of the study 7
1.7 Scope and delimitation of the study 8
1.8 Definition of terms 9
Literature review 11
- Review of related literature 11
2.2. Theoretical background 15
2.3. Empirical studies 17
2.4. Appraisal of literature 18
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
Presentation and analysis of data 22
- Introduction 22
- Analysis of bio-data of the respondent 22
Summary conclusion and recommendations 33
5.1 Summary 33
5.2 Conclusion 34
5.3. Suggestion for further studies 35
Teaching is a systematic and organizes process of transmitting knowledge, skills and attitude in accordance with professional principles those who do not perform the act in accordance with laid down principle 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 which is aimed at giving learning same skills competence and intellectual c capacity necessary for him to live a useful life to himself and to the society in 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 o them teaching entails the skills of an individual teacher to impact the above mentioned capabilities attitudes, ideas etc on the learners which is called teaching and learning activities it I therefore important to know that through teaching there is a change in behaviour and attitude of the learner positively.
Teaching can also be define as the guidance principle give to the learner by the teacher through specified and planned activities which will enable them to acquire the richest learning from experience. Dalen and Brital (1999 in Asoga – Allen (2002 stated that learning is the result of experience and retries the active participation of the child. According to the due’s explanation, pupils do not just learn simply because they were expose to the teachers experience and skills and knowledge or to the content of the course of study the availability of textual material instructional materials or laboratory equipment but rather, leaning take place from the active participation of the learned which guided and directed through planned activities in the school system.
The teacher sex as a factor that affects students performance depends on the teaching subject of the teacher in the teaching of science subject earnests (1998) says male teachers produce better performance than female teacher. This is because of retrigger 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 transaction in books of accounts. Akinduko (2000) identified the processes involved in the above definition which are:
- The classification of business transaction using some document.
- Recording of classified transaction in appropriate subsidiary brooks (also called book of prime entry or book of original entry.
- Posting of entries from subsidiary book to the ledger.
- Extraction of trail balance.
Financial accounting according to Obina (2007) is the recording classifying and summarizing of financial transactions or events in terms of money and reporting the result of the management and other user of accounting is often said to be the language of business.
It is used in the business world to describe transaction entered into by all kinds of organizations.
As it is the language of business there are words and terms that means one things in accounting but whose mention is completely difference in ordinary language. After a certain amount of practices when this is achieve that person will be able to survey the transactions of business and will gain a greater insight into the way that business is transacted and the method by which business decision are taken book keep therefore a phase of accounting.
Difference between book keeping and financial accounting
- Book-keeping refers to the mechanical aspect of the recording and classification transaction where as financial accounting includes recording classifying summarizing analyzing and interpretation of financial statement.
- Book-keeping involve routine recording of transaction and is the simplest aspect where as financial accounting is more complex because it involves design of accounting system.
- Book-keeping is small and limited in scope while financial accounting has a wide scope.
- Financial accounting assists in obtaining information form book-keeping recording for the purpose of controlling and managing enterprise whereas this is lacking in book keeping
- It requires several years of study and experience to became an accountant while on proficient book-keeping to take over within few weeks.
Historical Development of Accounting in Nigeria recording business transaction is as old as civilization itself and majority of such recording was from the Middle East. They relied on listing expenditure on sheep and cattle which go with attendant error of calculate modern book-keeping was published in an Italian monk and mathematician call Luca Paciol.
He was 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 geometric and proportion. It include a section on double entry 1605, a Dutchman, Simeon Steven advocated the preparation of profit and loss account at year interval. 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
Majority of the members were trained in Britain in 1964, the federal government passes 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
Despite the fact that financial accounting is one of the important subject for students in commercial class n senior secondary school teachers characteristics go a long way in determining the of relationship that exist between academic performance of students in financial accounting and the teachers characteristics hindering the effective performance of students or financial accounting in secondary schools.
The outcome of research study will go a long way in determine the extent to which teachers characteristics in terms of qualifies possessed and personal attributes effect the students’ academic performance in financial accounting.
1.3 PURPOSE OF THE STUDY
The man purpose of this research work written this:
- The expose the qualities of teachers in financial accounting.
- To extract and the relationship and characteristics that exist between financial accounting teachers and performance of student.
- The research also focuses on the student’s performance either negatively or positively.
- The research work also creates possible solution in term of negative qualities of teachers and performance of students.
1.4 RESEARCH QUESTION
In an attempt to provide answers to the problems the following research question were raised.
- Does the teachers’ qualification relate to students academic performance in financial accounting?
- Does the teacher’s teaching experience relate to student academic performance in financial accounting?
- Does the teachers gender effect student academic performance in financial accounting?
- Does the teachers physical appearance have any impact on the student academic performance in financial accounting?
1.5 RESEARCH HYPOTHESIS
- There is no significant relationship between teachers qualification and students academic performance.
- There Is no significant relationship between teacher gender construct and students academic performance
- There is no significant relationship between teaching experience and student academic performance
- There is no significant relationship between teacher physical appearance and students academic performance in financial accounting.
1.6 SIGNIFICANCE OF THE STUDY
The ministry of education (both federal and state). The body saddled with the responsibility of supervising activities with the educationist industry and seeking for ways that will promotes the qualities of education in the entry through formulations of relics. He body will benefit by specifying the minimum qualification from any teacher who want to take up the teaching of one subject.
School administration e.g. principals will benefit from the study in the selection and placement of the teaching staff. Teachers will be place is position and classes within the school setting according to their qualification teaching experience gender and physical appearance.
The funding of this study will also be of immense use for those who are concerned about the academic programmers of students in schools.
Apart from revealing the impact of teachers characteristics on the students performance in subject the student will serve as a data base for who one interested in finding causes of deficiency on leaning among commercial students.
1.7 SCOPE AND DELIMITATION OF THE STUDY
The researcher carry out the research work is faced with some problems. These problems has in one way or the other affects he researcher in getting more data and other related information on the problems of time a my disposal to go to different school to get a lot of information for a thorough work to be done. Also the researcher encountered the problem of meeting appointment in some schools where as the day of appointment she will be told that the teacher concerned I not around the research work will be carried out in some selected senior secondary schools in educational district AOCOED Lagos sate
1.8 DEFINATION OF TERMS
Teaching: this is a process by which a teacher selected 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 make assessment and decision.
Performance: this is actual behaviour of the disposition and capabilities of learning.
Teachers: is a person whose job is to teach more especially in a school.
Characteristics: this is a quality of feature of something or someone hat are 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 college to improve knowledge and develop skills.
Knowledge: is the information understand and skills that someone gain through an educator 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 become more advanced and stronger
Psychological: it 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 punish them if they do not comply.
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