Factors Affecting the Performance of Accounting Students in Junior Secondary School (a Case Study of Enugu North Local Government Area of Enugu State).
CHAPTER ONE
Objective of the study
The objective of this study is to investigate the factors affecting the performance of accounting students in junior secondary schools. Specifically, the study aims to achieve the following objectives:
- To assess the current academic performance of accounting students in junior secondary schools.
- To identify and analyze the various factors that may influence the academic performance of accounting students,
- To examine the relationships between students’ study habits, teacher competence, and academic achievement in accounting
CHAPTER TWO
REVIEWED OF RELATED LITERATURE
Factors That Impact the Performance of Accounting Students
Students Performance
Arguably learning and performance go hand in hand. Thus, a meaningful distinction between these two concepts is important. Learning is the ongoing accumulation of knowledge that can be translated into behaviour development whilst performance is the display of knowledge and current ability that can provide quality assurance in learning (Sisaye and Birnberg, 2010). Assessment allows the students learning experience be measured. This is because assessment demonstrates the students’ knowledge and skills in a learning environment that embraces their critical thinking ability and their ability to apply knowledge to real-world situations. Performance is more tangible in nature as it reflects what can be measured and observed for the acquired knowledge. On the other hand, learning, the acquisition of knowledge or skills through study and experience, is more intangible in nature. There are variety of dimensions on how students’ performance can be assessed. Cheng and Ding (2021) examines the summative and formative assessment for introductory accounting subjects and the effect on students’ engagement. Formative and summative assessments are two most commonly approaches used to evaluate students’ performance. The former refers to the assessment that provide ongoing feedbacks to ensure that continuous improvements can be made (Barnard and Mostert, 2015; Collett et al., 2007). While the latter refers to the evaluation to identify how much the students have learnt throughout a course.
Formative assessment is developmental in nature. It assiststudents to identify their strengths and weaknesses and helps them to focus on areas that need work and attention (Adnan et al., 2019). Unlike formative assessment, summative assessment is a means to gauge the extent to which the pedagogy meets the expected curriculum learning outcome and more formal in nature (Blayney and Freeman, 2004). Hence, it is able to determine the effectiveness of the instructional activities. The literature depicts studies that examine students’ performance from various perspectives. Mooi (2006) assesses student self-efficacy and their performance in accounting course. Selfefficacy is the student’s beliefs, thoughts and perception about their own capabilities that influence their performance. Self-motivation to learn and acquire knowledge is critical influence on the performance (Schunk, 1983; Bandura, 1993; Dembo and Seli, 2016). Hence, students with low level of self-motivation and self-efficacy would find difficulty in aligning efforts with desired performance levels (Mooi, 2006). Most of the findings in educational research demonstrates positive correlation between self-efficacy and academic performance (Mooi, 2006; Schunk, 1991; Talsma et al., 2019, Zimmerman, 1989). This indicates that the more students believe in their ability to learn, the higher would be the level of motivation and thus, enhances their academic achievement. The amount spent studying, coupled with additional exercises and tutorial questions, could also improve academic performance (Plant et al., 2005). This provides a paradigm to understand how the learning context interacts with learning choices. There are also studies that examine the use of information technology and students’ performance (Bawaneh, 2011). Not isolating the students from technology, research indicates that the use of technology improve educational process and enhance engagement and performance (Goffe and Sosin, 2005; Watson et al., 2007).
CHAPTER THREE
RESEARCH METHODOLOGY
INTRODUCTION
In this chapter, we described the research procedure for this study. A research methodology is a research process adopted or employed to systematically and scientifically present the results of a study to the research audience viz. a vis, the study beneficiaries.
RESEARCH DESIGN
Research designs are perceived to be an overall strategy adopted by the researcher whereby different components of the study are integrated in a logical manner to effectively address a research problem. In this study, the researcher employed the survey research design. This is due to the nature of the study whereby the opinion and views of people are sampled. According to Singleton & Straits, (2009), Survey research can use quantitative research strategies (e.g., using questionnaires with numerically rated items), qualitative research strategies (e.g., using open-ended questions), or both strategies (i.e., mixed methods). As it is often used to describe and explore human behaviour, surveys are therefore frequently used in social and psychological research.
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
INTRODUCTION
This chapter presents the analysis of data derived through the questionnaire and key informant interview administered on the respondents in the study area. The analysis and interpretation were derived from the findings of the study. The data analysis depicts the simple frequency and percentage of the respondents as well as interpretation of the information gathered. A total of eighty (80) questionnaires were administered to respondents of which only seventy-seven (77) were returned and validated. This was due to irregular, incomplete and inappropriate responses to some questionnaire. For this study a total of 77 was validated for the analysis.
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
Introduction
It is important to ascertain that the objective of this study was to ascertain factors affecting the performance of accounting students in junior secondary school (a case study of Enugu North local government area of Enugu state).. In the preceding chapter, the relevant data collected for this study were presented, critically analyzed and appropriate interpretation given. In this chapter, certain recommendations made which in the opinion of the researcher will be of benefits in addressing factors affecting the performance of accounting students in junior secondary school.
Summary
This study was on factors affecting the performance of accounting students in junior secondary school (a case study of Enugu North local government area of Enugu state). Three objectives were raised which included: To assess the current academic performance of accounting students in junior secondary schools, to identify and analyze the various factors that may influence the academic performance of accounting students and to examine the relationships between students’ study habits, teacher competence, and academic achievement in accounting. A total of 77 responses were received and validated from the enrolled participants where all respondents were drawn from Enugu North. Hypothesis was tested using Chi-Square statistical tool (SPSS).
Conclusion
In conclusion, this study has shed light on the multifaceted factors influencing the performance of accounting students in junior secondary schools, with a specific focus on Enugu North Local Government Area of Enugu State. Through a comprehensive examination of teacher quality, classroom environment, student motivation, socioeconomic status, parental involvement, and study habits, several key findings have emerged.
It is evident that teacher quality plays a crucial role in shaping student achievement, highlighting the importance of investing in teacher training and professional development initiatives. Moreover, creating a positive classroom environment that fosters student engagement and participation is essential for enhancing learning outcomes in accounting education.
Furthermore, student motivation emerged as a significant factor affecting academic performance, underscoring the need to cultivate intrinsic motivation and interest in the subject matter among accounting students. Additionally, socioeconomic status and parental involvement were found to exert considerable influence on student success, emphasizing the importance of addressing inequities and promoting parental engagement in the educational process.
Lastly, promoting effective study habits and self-regulated learning strategies among accounting students can contribute to improved academic performance and long-term success in the subject.
Recommendations:
Based on the findings of this study, the following recommendations are proposed to enhance the performance of accounting students in junior secondary schools in Enugu North Local Government Area of Enugu State:
- Educational authorities should prioritize ongoing professional development programs for teachers, focusing on enhancing subject knowledge, pedagogical skills, and classroom management techniques specific to accounting education.
- Schools should strive to create a supportive and conducive learning environment for accounting students, including clear expectations, adequate resources, and opportunities for student engagement and collaboration.
- Teachers and school administrators should implement strategies to cultivate intrinsic motivation and interest in accounting subjects among students, such as project-based learning, real-world applications, and recognition of student achievements.
- Efforts should be made to mitigate the impact of socioeconomic factors on student performance through targeted interventions, including access to educational resources, support services, and financial assistance programs for disadvantaged students.
References
- Eskew RK, Faley RH (1988) Some determinants of student performance in the first college-level financial accounting course. The Accounting Review, 63(1): 137-147
- Garkaz M, Banimahd B, Esmaeili H (2011) Factors affecting accounting students’ performance: The case of students at the Islamic Azad University. Procedia – Social and Behavioral Sciences, 29: 122 -128
- Ishak Z, Manaf NAA, Zin RM (2008) Faktor penentu prestasi pelajar matrikulasi dalam subjek perakaunan. Malaysian Journal of Learning and Instruction, 5: 99-115
- Ismail S, Kasim M (2011) Accounting for non-accounting students: What affects their performance? Journal of Technical Education and Training, 3(2): 19-31
- Jemali I (1988) Exposure, attitudes, motivation and achievement in ESL among Malay learners: A SocioPsycholinguistic Study. The British Library, West Yorkshire.
- Koh MY, Koh HC (1999) The determinants of performance in an accountancy degree program. Accounting Education, 8(1): 13-29
- Kukreja G, Habib M (2013) The determinants of students’ performance in introductory accounting courses: Evidence from Kingdom of Bahrain. Journal of Emerging Issues in Economics, Finance and Banking, 1(3): 183-201
- Muda S, Hussin AH, Johari H, Sapari JM, Jamil N (2013) The key contributing factors of non-accounting students’ failure in the introduction to financial accounting course. Procedia –Social and Behavioral Sciences, 90: 712 – 719
- Papageorgiou K, Halabi AK (2014) Factors contributing toward student performance in a distance education accounting degree. Meditari Accountancy Research, 22(2): 211-223
- Procházka D (2016) The determinants of students’ success in the Introduction to Accounting Course at the university level. The Turkish Online Journal of Educational Technology, Special issue: 777-784
