The Problem of Teaching and Learning Accounting in Nigeria Universities
Chapter One
OBJECTIVES OF THE STUDY
One of the aims of this study is to investigate the perception of the public attitudes towards the accounting profession in societal development.
The specific objective is to:
To determine to what extent Student seriousness affects teaching and learning accounting in Delta State University Asaba campus.
To determine whether the nature of the lecture timetable affects the teaching and learning accounting in Delta State University Asaba campus
To determine whether the environment of learning affects the teaching and learning of accounting in Nigeria universities
CHAPTER TWO
LITERATURE REVIEW
Introduction
This section of the study will deal with all the relevant literature regarding the factors that influence major selection, accounting education, what shapes a student’s perception of the accounting profession and the ‘choice of major’ decision. Indeed there have been previous studies which have examined the attitudes of students towards accounting and the influencing factors that contribute to a students choice of major (Mc Dowell and Jackling, 2007; Geiger and Ogilby, 2000). These influencing factors include extrinsic and intrinsic interests in the discipline. Extrinsic factors such as perceived benefits, opportunities for advancement have been found to be important factors in a student’s choice of major (Felton et al. 1995).
A study carried out by Byrne and Willis (2005) cited educational experience in accounting together with personal characteristics such as gender as factors which will influence a student’s choice of college major. Perceptions of the accounting profession and the stereotypical view of the accountant is a factor which has been cited by several authors including Geiger and Oligby (2000), Marriot and Marriot (2003), Freidman and Lynne (2000), Cory (1992) as being a negative factor that will deter a business student from majoring in accounting. This research will take into consideration all the aforementioned factors; however it will also take into account the influence of the accounting education and how the criticisms of accounting education are affecting graduates that are pursuing careers in accounting. This is an area which has not receive much researches before in Nigeria . Finally the review will cover literature relating to ‘timing of the major decision’; this is an American term which basically means ‘when do students make the decision to pursue a career in accounting’?
A study conducted by Geiger 7 and Oligby (2000) found that the majority of students will decide on a career by the time they finish secondary school.
Who is an accountant?
Accountants are of vital importance to the efficient operation of an economy. They work with businesses of every size to set up and maintain the systems that collect and report information about business activity. They play a critical role in regulatory functions of government, including day to day operations, taxation, and detection of crime. An accountant can be defined as ‘one that keeps audits and inspects the financial records of individuals or businesses and prepares financial and tax reports’ (Houghton, 2004). Beyond carrying out the fundamental tasks of their work i.e. preparing, analysing and verifying financial documents in order to provide information to clients-many accountants are now required to possess a wide range of knowledge and skills. The concept of accounting can be defined as the process of ‘recording, summarising, and allocating all items of income and expense of the company and analysing, verifying and reporting the results’ (Gorman, 2006)
CHAPTER THREE
RESEARCH METHODOLOGY
Introduction
In this chapter, we would describe how the study was carried out.
Research design
The study employs quantitative descriptive research design to examine The Problem Of Teaching And Learning Accounting In Nigeria Universities.
Sources of Data
The data for this study were generated from two main sources; Primary sources and secondary sources. The primary sources include questionnaire, interviews and observation. The secondary sources include journals, bulletins, textbooks and the internet.
Population of the study
A study population is a group of elements or individuals as the case may be, who share similar characteristics. These similar features can include location, gender, age, sex or specific interest. The emphasis on study population is that it constitute of individuals or elements that are homogeneous in description (Prince Udoyen: 2019). In this study the study population constitute of all accounting students of th institutions ranging from 100 level to 400 level.
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
Introduction
This chapter deals with research questions and treatment.
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
SUMMARY
This study has been on investigating the factors that influences the teaching and learning of accounting in Nigeria universities, the study took specific case study which was the Delta State university.
The findings from the study reveals that:
- Seriousness is a factor that affects teaching and learning accounting in delta state university Asaba campus.
- Timetable have not had a significant effect on the teaching and learning of accounting, however, it has had more of positive effect than the negative.
- The school environment in Delta state University has been student involving, this situation has enhanced the teaching and learning of Accounting in the school.
CONCLUSION AND RECOMMENDATION
The importance of teaching and learning financial accounting in our Universities cannot be over emphasize. There should be total participation for the successful
implementation of financial accounting programme in our schools by the stake holders.
Stake holders in this context refer to Government, communities, and teachers of financial accounting. The efforts of the stake holders should be geared toward encouraging the students to develop interest in financial accounting by educating them on the job prospect. Regarding the problems highlighted in the previous chapter, the universities should ensure a more friendly academic environment as this would enhance learning.
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