EFFECT OF PEER-LEARNING ON THE ACHIEVEMENT OF SECONDARY SCHOOL STUDENTS IN PREPARING THE FINAL ACCOUNTS IN ACCOUNTING

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ABSTRACT

The  title  of  the  study  is  The  Effect  of  Peer-Learning  on  the  Academic Achievement of Secondary School Students in preparing the Final Accounts in Accounting in Cross River States. The performance of students in financial accounts keeps dropping every year in senior secondary schools in the Northern Senatorial district of Cross River State. Teachers employed different instructional methods to improve students’ performance in financial accounting but has not yielded a positive result. Effort to improve the students’ performance in this area has resulted in the  need to  try another technique of teaching rather than the traditional method of teaching. Peer-learning which make provision for student- student  interaction  among  themselves  may  result  in  higher  performance  and greater achievement of students in preparing the final accounts. This technique could be use to test it efficacy in preparing the final accounts. The main purpose of the study is to determine the effect of peer-learning on the academic achievement of  secondary school students in  preparing the  final  accounts. The  study  also intends to find out the effect of peer- learning on the academic achievement of students in preparing the trading accounts, profit and loss accounts and the balance sheet. The study will provide an additional setting for educational administrators, curriculum planners, teachers, students, and the society at large on how to improve students’ performance. Three research questions and three hypotheses were formulated to guide the study. The study is delimited to only the three components of the final accounts. Related literatures were reviewed under conceptual and theoretical frame work after which the summary of the reviewed literature was made. The study adopts a quasi experimental design of pre-test, post-test. Intact classes were used based on schools sampled. The study is conducted in Northern senatorial district of Cross River State, making use of only the public secondary schools sample from the area. The population comprised all the senior secondary school year 11 students that offer financial accounts in the sampled schools. Six schools were used for the study, taking two schools each from three local governments. Final accounts academic Achievement Test (FAAAT) was used as the instrument for data collection including the lesson plans for both groups. The instrument was validated by three lecturers in the dept. of Vocational Teacher education, University of Nigeria Nsukka. The reliability of the instrument was established using the Cronbach Alpha reliability technique which gives 0.60. Data were  collected by  administering a  pre-test  before the  treatment and  after  the treatment, a post-test (examination) was given and data collected for analysis. Data were analyzed using mean and standard deviation to answer the research questions and Analysis of Covariance (ANCOVA) was used to test the three hypotheses at 0.05 level of significance. The results of the findings were established. Discussions were  made from the findings. Education implications given, recommendations made, suggestions for further study stated and conclusion also made.

CHAPTER I

Background of the Study

INTRODUCTION

 1  

Accounting is one of the vocational subjects offered in both secondary and tertiary levels of education in Nigeria. Accounting is the fundamental and indispensable intellectual skilled subject that requires adequate and good teaching methods, techniques and procedures for its effective teaching and learning. All those who seek to become managers, accountants, accounting teachers/lecturers needs a thorough knowledge of accounting.

According to Akpan, (1998) accounting refers to the measuring of performance, processing and communicating of financial information about an economic sector. Longe and Kazeem (2006) defined accounting as the process of recording. Classifying, selecting, measuring, interpreting and communicating financial data of an organization to enable users make decision. Accounting incorporates measurement and reporting of profit and

loss.

Akpan (1998) further said that accounting has the responsibility of keeping track of the essential information affecting the financial activities of the organization, of interpreting the information in terms of related success or  failure and  helping to  plan the  course of  future actions.  Accounting discipline ensures that ethical behaviour, transparency and accountability are adhered to. Longe and Kazeem (2006) noted that accounting deals with logical systematic and accurate selection and recording of financial in formation and transactions, as well as the compilation, analysis and interpretation  of  financial  statement  and  managerial  report  for  use  by

interested parties.

1

Accounting develops learners’ knowledge, skills values, attitudes and ability  to  make  meaningful  and  informed  personal  and  collaborative financial decisions in economic and social environments. No matter all the good teaching methods employed by the teachers to impart accounting knowledge, students’ performances are still very poor.

As  revealed  by  the  past  and  West  African  Examination Council (WAEC) Chief Examiners’ Report (2006 – 2009) examination results, the performance and level of achievement of students in accounting especially in  final  Accounts  is  below  expectation.  Investigation from  internal and external examination results have equally shown that students’ weaknesses in accounting are prominently in final accounts; The trading accounts, profit and loss accounts and the balance sheet.

Omiuya (1982) noted that final accounts is  an aspect of financial accounting that deals mainly with logical  systemic and accurate recording of financial transactions as well as the analysis, interpretation and communicating   financial statements by understanding the fundamental concepts regarding basic accounting principles and practice. The component of final accounts include:-

(1)     The trading account

(2)     The profit and loss account

(3)     The balance sheet

According to Etuk-Udo (1990), Longe and Kazeem (2006) trading account is prepared to show the gross profit or loss of a business for a period of time. It is prepared to conform to the rules of double entry. Trading accounts look at the differences between sales and the cost of goods sold. It is a revenue account which follows the principles of double entry. It is mainly prepared to determine the trading activities of a business.

Etuk-Udo (1990) defined Profit and loss accounts as that account that is prepared to show the net profit or loss of an organization. Income or gains are  credited while  expenses  are  debited.  It  takes  into  consideration the overall performance of a business expenses to arrive at either a net profit or net loss for the period under consideration.

Balance sheet as defined by Edeh (2002) is a statement of business dealings that shows the financial position of a business as at a particular time or period Longe and Kazeem (2006) agreed that it is a statement that shows the presentation of the summary of assets and liabilities in a well arranged form, so that the financial and true position of business activities may be clearly ascertained. Balance sheet is not an account. It shows the balances remaining in the books of accounts after preparing the trading profit and loss accounts. Balance sheet shows the assets and liabilities of a business that provide   a   vivid   information  and   description  about   such   businesses concerned.

A balance sheet is divided into two; viz; Assets and liabilities. Assets refer to the business belongings (what the business owned) while liabilities

are the indebtedness of the business. This can be illustrated thus:

Final Accounts

Trading Accounts

Profit and loss account

Balance sheet

Assets                                           Liabilities

Fixed

Assets

Current

Assets

Long-Term

Liabilities

Short-Term

Liabilities

Figure 1: The Components of Final Accounts

However, the teacher is the key actor in learning. This is because he is responsible for selecting the best method of instruction that will enable him achieving the set goals and objectives. For an effective teaching and learning of accounting, especially the final accounts, the teacher needs to employ relevant   and   appropriate   methods   of   teaching,   good   strategies   and procedures that  must  be  adopted  so  that  optimum achievement in  final accounts be enhanced.

The lecture method is alright if illustrations are used but peer learning may save the teacher valuable time in teaching. Peer learning according to Cohen and Gaynor (1999) is a teaching method in which students of the same class and of the same age bracket undertake the teaching of themselves through a  process  whereby one  student  among  the  group  teaches  other students.   Peer   learning   which   permits   students’   interaction   among themselves may generate good results that lead to  high achievement of students. He further noted that the interactions among peers in the classroom are normal and essential part of the learning process that influences the lifelong learning habits of student. Boud (2001) noted that students learn a great  deal  by  explaining  their  ideas  to  others  and  by  participating  in activities in which they can learn from their peers.

Christudason (2003) defined peer learning as a kind of cooperative learning that enhance the value of student-student interaction and result in various advantageous learning outcomes. Peer learning is a procedure that enables each member in the group to participate in the group as a tutor. In peer learning, Griffin and Griffin (1997) said that students function equally as both tutor and tutee. On this note, peer learning can be used interchangeably with reciprocal peer tutoring, and collaborative learning.

According to Kirschner, Sweller and Clark (2006) providing guidance in learner-centered instructional strategies is necessary if effective learning is to occur. Bohuijs (1998) stated that today information technology has provided students with excellent opportunities to learning without requiring a teacher to transmit the available information.

Uwamejye and Ugiegbaen (2006) opined that reliance on the traditional lecturer method of teaching has been criticized as molding students into passive recipient of information transmitted by the teacher and making them highly dependent on teachers for their learning needs. Any instructional method that involves students active participation that presents opportunities for students to formulate their own questions, discuss issues, explain their views and engage in cooperative learning by working in teams on problems and project needs to be adopted, if this may improve upon student achievement in final accounts. Boud (2001) reported that students are essentially   involved in searching for, collecting, analyzing, evaluating, integrating and applying information to complete an assignment or solve a problem.

Achievement entails how well and successful a task is performed with ease and dexterity. According to Oxford advanced Learner’s Dictionary (6th Edition) Achievement refers to a thing somebody has done successfully especially using their own effort and skill. Thus the level of achievement of students in preparing the final accounts in secondary schools is determined through evaluation of  WAEC  and  NECO  examination results.  Obiekwe (2008) stated that a number of factors have been found to have contributed to  the  students’  poor  achievement  in  accounting  specifically  in  final Accounts in Senior School Certificate Examination (SSCE). Some of this factors  include:  teachers  ineffectiveness  in  terms  of  content  coverage,

inability of teachers to teach well and inability of student to learn. Achievement in accounting may result from their study habits and availability of resource materials. Any effort to fight the problem of poor achievement in final accounts will prove abortive if the student interest is not taking into consideration.

However, if a child is interested on a topic of instruction, there is that tendency for active participation since he will be deeply involved in that activity. This will promote meaningful learning of accounting concepts, as students are involved in a learning process. More so, achievement in any educational task or course is a function of instructions, approach to instructions and method of teaching employed by the teachers. These are considered serious factors in accounting education with current emphasis on competency  attainment  and  sustainable  economic  development. Achievement of student in final accounts has to do with the extent to which students prepare the final accounts with ease and understanding and the ability to present accounting information logically and systematically resulting in an informed decision for the parties concerned Akpan (1998).

Nevertheless, peer learning that makes provision for constructive reasoning among peers has fascinating implication in accounting instruction Gwee (2003). It has not been substantiated that the current poor performance and low level of achievement of students in final accounts examinations is as a result of the current traditional approaches to accounting instruction. However, the extent to which peer learning approach affects achievement of students  in preparing final Accounts needs to be subjected to  empirical investigations. Thus the need for this study.

Statement of the Problem

Recent drop in academic achievement and poor performance of secondary school students is quite alarming and have become a matter of concern to parents, teachers, administrators and school counselors. This fall in the standard of education is evident in the poor academic performance revealed by the West African Examination Council on written and oral examinations. For instance, students who sat for May/June 2007/2008 performed very poorly in financial accounting especially in final Accounts. Most invigilators reported many incidences of examination malpractices, where students were caught trying to copy from test books and from their friends.

Result obtained by the students who sat for Financial Account in the

West African Examination Council (WAEC) Examination for four years in three Local Government Area of Cross River State are listed below:

Years of ExamsNo. sat for ExamsNo. PassedGrades obtainedPendingNo. failedPercentage PassedPercentage Failed
200621798Passes = 58 Credit = 4011945.254.8
200710830Passes = 18 Credit = 12Pending= 205827.753.7
20089512Passes = 10 Credit = 2Pending = 87512.678.9
20096239Passes = 24 Credit = 10Pending = 52342.140.4

Source: Result  sent to  schools  by WAEC,  for  nine  Secondary Schools sampled in three local Government: – Areas namely Obudu, Obanliku and Bekwarra.

In addition, many students viewed accounting as the most difficult subject, especially the final accounts unit. Different instructional strategies/resource  and  teaching  methods  have  been  employed  by  the

teachers to encourage the students in order to improve performance and achievement in preparing final accounts but to no avail. Effort to correct this situation and poor academic achievement has resulted in the need to try another method of teaching-peer learning.

There is that tendency that student working with peers who values learning will  also  value  their  own  learning and  strive  to  enhance  their education Boud, Cohen and Sampson (2001). Also values and attitude of peer group are essential elements in motivation and learning Gwee (2003). Since students work and discuss more freely among themselves, working collaboratively in a   team resulting in high performance and better achievement, then the need to explore the peer-learning method in preparing the final accounts to test it efficacy.

Purpose of the Study

The main purpose of the study is to determine the effect of peer learning on the achievement of students in preparing the final accounts in financial accounting. Specifically, the study intend to;

1.     Find out the effect of peer learning of achievement of students in preparing the trading accounts.

2.     Find out the effect of peer learning on the achievement of students in preparing the profit and loss accounts.

3.     Determine the effect of peer learning on the achievement of student in preparing the balance sheet.

Significance of the Study

Peer learning is of great interest to many participants in public education, including administrators teachers, special education personnel,

parents and students. The  findings  from this  study will be  of  immense significance since it will help provide insight for the educational administrators,   educational   institution,   researchers,   companies,   policy makers curriculum planners, lecturers/teachers,   parents, society, business education programme and students in realizing the effect of peer learning on the achievement of students.

Curriculum planners are those experts responsible for planning and developing a school curriculum which provides for the skills, attitudes and values that are required for specific profession. Mkpa (1987) stressed that curriculum planners develop a curriculum that will be suitable for specific purposes, learning experiences that are required for all levels of education. The findings will help to provide an insight for planning and design learning experiences that will incorporate the one for peer’s activities and that of the teachers.

Zais in Mkpa (1987) stressed that the curriculum provide direction for classroom instruction.., since it give a sequential arrangement of steps as proposed by the curriculum experts.

Lecturers/teachers will benefit from this study because they are the key agents in the learning process. They are the curriculum implementers. After developing a curriculum for the school, the successes or failure of it implementation rest on the teachers who are the significant factors. According to  Obi  (2005)  “Adequate training  cannot  take  place  without competent teachers to handle the programme”. It will help the teacher to determine the best instructional method from the numerous ones available in teaching and learning, especially the most suitable one for teaching final accounts.

Society also benefit because it uses the school as an important tool for social reproduction and social transformation. Esu, Enukoha and Umoren (1998) stressed that the society therefore expects many things from the teachers and students. They further noted that the society expects that teachers teach and relay ideas/information effectively to students. When the needed aims, goals and objectives of education are achieved, the society benefits as this will help to solve some societal problems that serves as drawbacks and deterrents to its’ growth. Esu, Enukaha and Umoren (1998), stated that society consisted of a group of people within a certain area that have common values, tradition and beliefs, activities and institution and interest even though the language may differ. However, if the school successfully transferred the societal values, attitudes, beliefs, aptitude values to the students using appropriate learning and teaching methods, the society benefits.

Parents have great expectations from their children (students) as they undergone a learning process to be educated. They believe that the school will instill the right and useful values that will promote their children academic achievement/performance. If this is achieve through various learning  processes  involved,  parents  will  benefit  because  appropriate channel has been adopted as a vehicle for transferring the right values and norms into their children (students).

Companies however benefit as they are the professional bodies that will  utilize  the  services  of  professionals  (students)  after  graduation  to achieve its’ set goals and objectives. CAMA (1990) stated that companies are professional bodies/organizations registered under the Companies and Allied matter Act to promote their professionalism. Therefore, companies will  benefit  in  no  small  measure  from  the  students  who  undergone

professional training and acquired the pre-requisite skills for professional sustainability.

Educational policy makers will benefit from the finding of the study as they will be impressed and satisfied if the national objectives of education are attained through certain learning process that leads to the acquisition of skills, aptitudes, attitudes and values that moves that nation ahead to attain its’ height. Policy makers take decision concerning education as to what is to be done and how it should be achieved based on the nations’ philosophy of education. Therefore, the success of achievement will be beneficial to them and to the nation as a whole.

Business Education programme will also benefit from this study as this will provide an insight to Business educators on how business education programme  be   administered  using  appropriate  learning  and   teaching methods, strategies and approaches to develop in students the necessary skills required for the profession.

Students also benefit as this will serve as a reference material and a guide on how to follow-up a learner-centered method of teaching.

Education institutions are the schools that provide the students with educational experiences with definite goals. Esu et al (1998) contended that school is a social organization established by the society for its citizenry to perpetuate its cultural heritage. They further continued that, the children are to  learn  the  necessary skills  and  knowledge  that  will  lead  to  desirable learning experiences such as good learning habit, punctuality and cleanliness through appropriate teaching method, strategies and teaching approaches. Since educational institutions are responsible for educating the child, they need  to  know  the  appropriate  methods  to  be  used  by  the  teachers  for effective teaching and learning of educational instruction. In addition, the

school serves as a social transformation of character. So, it must use proper medium to transfer the societal values into its citizens.

Researchers are those in search of knowledge explosion. Knowledge and new learning keep emerging as a result of research findings. Therefore researchers need to have authentic knowledge about the new methods and procedures emerging for effective teaching and learning in education. Esu, Enukoha and Umoren (1998) confirmed that, researchers have led to knowledge explosion in several disciplines in which education is one. New approaches to  learning or  organization of learning experiences   such as computer-base learning,    programmed instruction, inquiry/discovery approach and others which are research oriented  has much influence on the level of achievement of students.

Educational administrators are those responsible for coordinating educational activities at various levels of education. They are responsible for effective planning, organizing, supervising, controlling and evaluation of educational practices. So, they will benefit from this study as this will help them to know the area of needs and materials needed to be provided to facilitate teaching and learning. It also enable them know when and how to supervise and evaluate the learning activities of both the teachers and the peer groups.

Research Questions

The following research questions are frame to guide the study

1.       To what extent does peer learning influence the achievement of students in preparing the trading accounts?

2.       To what extent does peer learning influence the achievement of students in preparing the profit and loss accounts?

3.       To what extent does peer learning influence the achievement of students in preparing the balance sheet?

Hypotheses

The following null hypotheses are formulated for the study and will be tested at 0.05 level of significance.

1.       There is no significant differences in the mean score of students taught with peer learning and those taught with traditional method of teaching in preparing the trading account.

2.       there is no significant differences in the mean score of students pre-test and post-test achievement test taught with peer learning methods and those taught with the traditional method of teaching in preparing profit and loss account.

3.       There is no significant relationship between the achievement of students in urban and rural areas taught with peer learning method and those taught with the traditional method of teaching in preparing the balance sheet.

Delimitation of the Study

The study will be delimited to the influence of peer learning on the achievement of students in preparing the final accounts in accounting. The delimitation will be based on the three components of final accounts; trading accounts, profit and loss account and the balance sheet in accounting.

Assumption

It is assumed that the scores generated from the responses of students

in this study, will be reliable for making comparison between peer learning method of teaching and other traditional methods of teaching.



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