The Problems in the teaching and learning of Accounting as a vocational subject in Nigeria Secondary Schools

C. Ezeagba
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引用次数: 16

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.
尼日利亚中学会计职业化教学中存在的问题
本研究旨在确定在Ondo州中学会计作为职业学科的教学和学习所面临的问题,并提供解决方案。研究对象为至少在过去5年里为会计专业注册学生的学校的150名高级会计教师。从18个地方政府辖区中的8个选出50名高级会计教师,每所学校一名教师。采用问卷调查的方式收集数据,并经专家验证。问卷(8项问题和12项解决方案)的分半信度系数分别为0.85和0.75。数据分析采用平均响应、独立t检验和方差分析(ANOVA)。调查结果显示,18项问题中有14项被识别并接受。12项方案也全部接受。假设检验表明,公立学校和私立学校会计教师对问题的感知/评级存在显著差异(t = 2.51, df = 34, P<0.05);(2)男女混合学校会计教师对会计问题的感知/评价差异无统计学意义(F (2,51) = 0.0143, P < 0.05);(3)各地方政府辖区中学会计教师对会计问题的感知/评价无显著差异。
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