CONSEQUENCES OF PROBLEM-SOLVING   AND GUIDED-DISCOVERY  TECHNIQUES OF TEACHING ON STUDENTS‟ PERFORMANCE IN FINANCIAL ACCOUTING IN SECONDARY SCHOOLS, KADUNA STATE, NIGERIA

ABSTRACT

The study was set to determine the effect of problem-solving and guided-discovery methods of teaching on students‟ performance in financial accounting in secondary schools, Kaduna State, Nigeria. Four objectives, four research questions were raised and four null hypotheses were formulated and tested at 0.05 level of significance. Quasi experimental research design adopted was adopted for the study. The sample for the study comprises of 91 students for 2015/2016 academic session. Mean and standard deviation were used to answer the four research questions. Independent t-test was used to test the null hypotheses. The findings revealed, among others that students taught financial accounting using guided-discovery teaching method performed better than those taught using problem-solving and lecture methods and concluded that guideddiscovery is an effective method of teaching financial accounting to achieve students‟ academic performance in secondary schools in Kaduna State. Based on the findings, it was recommended, among others, that teachers should be encouraged in the use of guided-discovery method in teaching financial accounting in secondary schools in Kaduna State to enhance students‟ academic performance.

CHAPTER ONE INTRODUCTION

1.1     Background to the Study 

The secondary school level of education is an important stage in the education pursuit of an individual, because it provides the basis on which the individual can opt for a job and be selfreliant or proceed to a higher institution of learning for further studies. This is in line with the objectives of secondary education which prepares learners for useful living and higher education. To achieve these objectives, secondary education in Nigeria has six (6) years duration given in two stages, three (3) years of junior secondary school followed by three (3) years of senior secondary school. The curriculum designed for senior secondary school is comprehensive broad based and aimed at broadening student‟s knowledge and outlook. Subjects offered in the senior secondary school are in three groups thus: core subjects, vocation and non-vocational subjects. One of the vocational subjects is financial accounting. Financial accounting is seen by Raymond and Ogunbameru, (2005) as the process of recording, classifying, selecting, measuring, interpreting, summarizing and reporting financial data of an organization to the users for objectives attainment and decision making. Accounting data are processed into accounting information through the use of accounting principles and conventions. The accounting principles are known as “generally accepted accounting principles”. They are basic fundamentals which guide accountants in recording, appreciating and assessing accounting information as well as the preparation and interpretation of financial statements.

The accounting information system is a proven and time honored, and its formation is universally understood. Books of accounts prepared by accountants in one part of the world are easily understood by their counterparts in other part of the world because the information system is based on principles that are widely accepted and globally used (Uwaimeiye and Ogunbameru, 2005). According to the National Examination Council (NECO 2004), general objectives of studying financial accounting at secondary schools are to enable secondary school students appreciate the basic rules, functions and principles of financial accounting, to lay proper foundation for further study of accountancy and allied courses at higher level and to enable the students understand basic accounting principles, practice and their applications to modern business activities.

In order to achieve the above stated objectives, financial accounting teachers employ various teaching methods in the classroom. These teaching methods are grouped into two; teacher centered methods namely: teacher demonstration, lecture, discussion, among others and learner centered namely: problem solving, guided-discovery, project, among others. Therefore, it is the responsibility of the teacher to choose appropriate methods that enhance learning based on specified topics to be treated and other factors. There are different views as to different methods of teaching use at the secondary school level. For instance, the problem solving method which is learner-centered according to Kocchar (2007) said that this method, attempts to train the minds of the students by confronting them with real problems and giving them the opportunity and freedom to solve them. The major purpose of the problem, as it is used in school, is to afford training to the students in thinking, in solving the problems mentally. Downs (2010) posits that problem-solving is a process of applying previously acquired knowledge to obtain a satisfactory solution to new and unfamiliar problems. Student taught with this method are given the opportunity to develop critical thinking skills by trying to solve their problems themselves.

On the other hand, guided-discovery method according to Olorukoba and Lawal (2007) is a method of teaching that affords students the ability to solve problems, become active participants, and encourage realism and divergent thoughts. It involves finding out, requires the learner to formulate problems for investigation and hypotheses to guide the investigation and design experiment to collect data. Furthermore, the approach invites the learner to think and to go beyond the given information. This approach is thus used in this study to develop in the learner creative traits that can be useful for bringing about reform/change in learning among students.

Lecture method being the conventional way of teaching by many teachers, according to

Abimbola (2004) is a teaching method in which the teacher makes verbal ideas to the student. Downs (2010) opined that lecture method is use because its involve explanation that even for primary school pupils lecture explanation are essential for their achievement, development and growth. In spite of the various methods available to the financial accounting teachers, the performances of the students over the years have not been encouraging. The West African Examination Council (WAEC) report on 2010 examination revealed a very high rate of failure in financial accounting; a number of authors are of the view that the most contributing factors to these failures are methods of teaching used by the financial accounting teachers.

Ehiametalor (1990) said the effective learning of financial accounting depends on the effective teaching of the subject and available resources. Really it is assumed that the methods of teaching financial accounting largely determine whether students would learn or not. It means that if, the appropriate teaching methods are not used effectively, learning would not take place and academic performance would be poor. Also, Okon (2002) observed that the teaching methods use by financial accounting teachers in secondary schools have failed to produce students with needed skills for employment and admission into tertiary institutions. It is against this background that this study was conducted to establish empirical evidence on effect of problems-solving and guided-discovery methods of teaching on students‟ performance in

financial accounting in secondary schools, Kaduna state, Nigeria.

1.2            Statement of the Problem

One of the objectives of business education subjects taught in secondary schools is to enable students prepare, choose, enter into and progress in occupations of their choice. Whether paid employment or self-employment, the emphasis is on the exposure and acquisition of relevant knowledge, skills and attitudes adequate for employment in specific business occupation. Therefore, teachers are expected to device ways of making their students develop positive attitudes toward business subjects particularly financial accounting. The relevant knowledge of financial accounting exposes learners to a number of skills that are useful in the world of works and in one‟s own business.

The rate of failure in financial accounting in secondary schools particularly in Kaduna State has been alarming. This is evident in the Educational Resource Center (ERC, 2008) report on WAEC for the year 2006 and 2007 financial accounting results. The report revealed that 51.8% and 55.1% of students who took financial accounting failed respectively. WAEC (2010) report the percentage performance of candidates in financial accounting for the year 2008, 2009 and 2010 which revealed that 52.48%, 58.21% and 51.21% respectively, failed. Also, NECO report for the year 2011 and 2012 results of financial accounting which revealed that 87.72% and 87.92% of the candidates failed in financial accounting. This poor performance in financial accounting depicts the inability of candidates to get admission into institution of higher learning. Some researchers are of the view that most of the reasons for the failure can be attributed to the ineffective teaching methods used by financial accounting teachers in secondary schools which failed to produce students with the needed skills and knowledge to comprehend for examinations and admission into tertiary institutions not to talk for preparing them into gainful employment.

The researcher‟s interaction with some financial accounting teachers in some secondary schools in Kaduna metropolis reveals that there are inadequate facilities and lack of seriousness on the part of the student. Also an interaction with the students has shown that most did not understand the subject very well, possibly because of the teaching methods used by the teachers. These inconsistencies in opinions prompted the researchers‟ concerned and seeks to establish the causative factors of poor results with reference to the methodology of teaching financial accounting with particular reference to problem-solving and guided-discovery methods of

teaching.

1.3           Objectives of the Study 

The main objective of this study was to ascertain the effectiveness of problem-solving and guided-discovery methods of teaching on students‟ performance in financial accounting in secondary schools in Kaduna State, Nigeria.

The specific objectives were to:

1. compare the effect of using problem-solving and lecture methods of teaching on the performance of secondary school students in financial accounting.
2. determine the effect of using guided-discovery and lecture methods of teaching on the performance of secondary school students in financial accounting.

• ascertain the effect of using problem-solving and guided-discovery methods of teaching on the performance of secondary school students in financial accounting.

1. determine the effect of using problem-solving, guided-discovery and lecture methods of teaching on the performance of secondary school students in financial accounting.

1.4            Research Questions 

The study provided answers to the following research questions:

1. what is the effect of using problem-solving and lecture methods of teaching on the performance of secondary school students in financial accounting?
2. what is the effect of using guided-discovery and lecture methods of teaching on the performance of secondary school students in financial accounting?

• what is the effect of using problem-solving and guided-discovery methods of teaching on the performance of secondary school students in financial accounting?

1. what is the effect of using problem-solving, guided-discovery and lecture methods of teaching on the performance of secondary school students in financial accounting?

1.5            Research Hypotheses

The following null hypotheses were stated to further enable the researcher arrive at meaningful conclusion:

1. there is no significant difference in the performance score of students taught financial accounting using problem-solving and those taught using lecture method of teaching. ii. there is no significant difference in the performance score of students taught financial accounting using guided-discovery and those taught using lecture method of teaching.

• there is no significant difference in the performance score of students taught financial accounting using problem-solving and those taught using guided-discovery method of teaching.

1. there is no significant difference in the performance score of students taught financial accounting using problem-solving, guided-discovery and lecture methods of teaching.
   • Significance of the Study

It is expected that the study findings would be beneficial to the following stakeholders; students, teachers, curriculum planners, policy makers as well as other research.

The students will benefit immensely from this study in that most effective methods of teaching financial accounting had been revealed by this study. Such methods would be used in the classroom to teach the students financial accounting so as to make them skillful and perform better academically in their final examinations. The findings of this study will assist teachers in practicing financial accounting using effective methods of teaching in secondary schools in Kaduna state, thereby, exposing the students to meaningful learning experiences. The study will be significant and beneficial when designing curriculum for financial accounting. This will go along way to recommend textbooks and other materials for financial accounting. The findings will be of help to policy makers in Kaduna state and Nigeria as a whole in the area of vocational and technical education to include appropriate in-service training programme and encouraging financial accounting teachers to attend seminars, workshops and conferences on the use of teaching methods for financial accounting. Finally, the findings of this study will serve as a reference material to other researchers.

• Basic Assumptions

The basic assumptions for this study are that:

1. Failure in financial accounting in public examinations (WAEC and NECO) is as result of the ineffective methods used in teaching the subject.
2. The student‟s performance in financial accounting will be enhanced with the use of problem- solving method of teaching.

• The student‟s performance in financial accounting will be enhanced with the use of

guided -discovery method of teaching.

1.8            Delimitation of the Study

This study was delimited to the use of two (2) teaching methods: problem-solving and guided-discovery as these were the chosen methods by the researcher. It was also delimited to one (1) public secondary school offering financial accounting in Kaduna State, Nigeria. The study was delimited to both male and female senior secondary two (SSII) students study because they have background knowledge of the subject. The study was delimited to manufacturing account without adjustment. The choice of this topic was in line with the secondary schools‟ syllabus for SSII that includes manufacturing accounting and the topic encompasses other topics such as trading, profit and loss accounts and balance sheet.

CONSEQUENCES OF PROBLEM-SOLVING   AND GUIDED-DISCOVERY  TECHNIQUES OF TEACHING ON STUDENTS‟ PERFORMANCE IN FINANCIAL ACCOUTING IN SECONDARY SCHOOLS, KADUNA STATE, NIGERIA

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