JOB SATISFACTION AMONGST ACCOUNTING TEACHERS IN SENIOR SECONDARY SCHOOLS IN KADUNA STATE

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Abstract

The major purpose of this study was to investigate job satisfaction amongst accounting teachers in senior secondary  schools in Kaduna state. Five research  questions were raised and four null hypotheses were tested at 0.05 level of significance. The population for the  study  consisted  of 110  accounting  teacher  made  up  of 71  male  accounting teachers and 39 female accounting teachers drawn from the 74 public secondary schools in   Kaduna   state.   The   study   adopted   descriptive   survey   design.   A   structured questionnaire  consisting  54  items  was  developed  and  used  for  data  collection.  The questionnaire  was  face-validated  by  three  experts  from  Department  of  vocational technical education, University of Nigeria, Nsukka. Crombach Alpha reliability test was used to determine  the  internal consistency of the instrument and yielded a reliability coefficient of .74 Data were analyzed using mean statistic for the research questions and t-test was used to test the null hypotheses. The major finding were it will provide reliable information   to   government   agencies   such   as  ministry   of   education   and   zonal inspectorate offices with requisite facts with regards to job satisfaction of accounting teachers, it will enable them to improve the working conditions of their staff so as to derive job satisfaction. Furthermore, the results of this research  work will proved the necessary information that will serve as guide to managers and proprietors of schools as it would  expose  them  to  the  need  for improved  funding  to  acquire  useful  teaching materials  for efficient operations.  More so, the  outcome  of this research  will afford parents the opportunity to know that job satisfaction has a great influence on teacher’s performance. This will make them provide rewards in the form of gift and donations. It will  also  make  stakeholder  in  education  industry  to  come  up  with  important  and reasonable  policies that  will make accounting  teachers  have job satisfaction  in their various endeavours.  Base on the finding  of the study conclusion  were drawn  which include:  the  level  of  availability  of  instructional  materials,  funding  of  accounting education,   supervision   and  monitoring  of  accounting   instructions,   appraisal  and promotion,   interpersonal   relationships   considering   its  obvious   important   in   job satisfaction of accounting teacher serve as an ingredient that motivate the teachers to put  their  maximum  attention  to  pursuit  the objective  of his  profession.  Finally,  the following recommendations were made: The government should continue to improve on the condition of service, salaries and job security of accounting teachers to ensure that they remain satisfied with their job. The  government should increase the provision of necessary  condition  that  will  ensure  job  satisfaction  of  accounting  teachers  which include  further  training,  promotion  and  remuneration  for  extra  work  .  Lastly,  the government should as a matter of urgency provide the necessary instructional materials, equipment, facilities in classroom and workshops, office space and give the teachers free hand to operate.

CHAPTER ONE

INTRODUCTION

Background of the Study

Accounting  is one of the subjects offered  in Business  Education at the  tertiary education levels in Nigeria. At the senior secondary school level, Accounting is offered as financial  accounting.  Accounting  is the process  of recording,  summarizing,  analyzing, interpreting  transactions  which are financial  in nature to  facilitate  decision making  by users of the information.  Anao  (2009)  described  accounting  as a set  of concepts  and techniques that are used to measure and report financial information about an economic unit. The economic unit is generally considered to be a separate enterprise from its owners. The information is potentially reported to a variety of different types of interested parties. A good accounting system is therefore necessary to enable users of accounting reports who include  management,  investors,  and  tax  authorities  among  others  to  make  informed decisions for the attainment of desire objectives. Accounting is a discipline which records, classifies, summarizes and interprets financial information about the activities of a concern so that  intelligent decisions can be made about the concern. The American Institute of Certified Public Accountants (AICPA, 2011) defined accounting as a service activity that provides quantitative information,  primarily financial in nature, about economic  entities that are intended  to be useful in making economic decisions,  that is,  reasoned  choices among alternative courses of action.

In  every  business  establishment,  be  it  government  establishment,  parastatals, private companies,  banks and other financial institutions,  the importance  of accounting cannot  be  overemphasized.  Umunnah  (2007)  explained  that  accounting  education  is regarded as an area of study that equips the youths with  knowledge, skills and attitude necessary  for efficient  financial  calculation  required  for occupational  competence,  and economic  activities  of  an  organization  are  measured,  recorded  and  communicated  to

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interest parties for analysis and interpretation. Book-keeping and financial accounting are the two aspects of accounting taught at the secondary school level.

Book-keeping  is  part  of  accounting  and  is  concerned  with  the  recording  of transactions  which is often routine and clerical  in nature whereas  financial  accounting performs  other  functions  viz: measurement  and  communication  besides  recording.  An accountant   is   required   to   have   a   much   higher   level   of   knowledge,   conceptual understanding  and  analytical  skill than  is required  of the  book-keeper.  An accountant designs  the  accounting  system,  supervises  and  checks  the  work  of  the  book-keeper, prepares the reports based on the recorded data and interprets the reports. Nowadays, he is required  to  take  part  in  matters  of  management,  control  and  planning  of  economic resources. Osuala (2004) believes that book keepers are employed in various business and industries including government agencies. The author stressed that book-keepers perform the following  duties: make entries  in ledger accounts, use the telephone,  make journal entries, use the adding and calculating machine, examining or sorting of business papers, prepare  operating or financial statements,  prepare trial balance,  type bills,  invoice  and statements,  balance  cash  daily,  keep  inventory  records,  prepare  cheques,  reports  and payrolls. However, beyond the book-keeping activities is the financial accounting.

Financial accounting deals with the maintenance of books of accounts with a view to ascertain the profitability and the financial status of the business. Accounting is globally useful  most  especially  in international  trade  where  business  transactions  in the  world market is being recorded, analyzed and interpreted to parties concerned (Osuala, 2004).

The objectives of financial accounting is to ascertain the results (profit or loss) of business operations during the particular period and to state the financial position (balance sheet) as on a date at the end of the period. Financial accounting is the oldest and other branches have develop from it. The objectives of financial accounting, as state above, can

be achieved only by recording the financial transactions in a systematic manner according to a set of principles.

Students offering Accounting have wider employment opportunities either for self- employment or paid employment. The students use the skills for their personal and future family life. Accounting is not only important and useful to the person training to become an accountant but it is useful to other professions, such as typist, filing clerk, sales persons, person  planning  to operate his own farm,  workshop  and  management  of any business (Osuala, 2004). Accounting like any other skilled subjects in Business education required special methods and teaching technique in teaching the students.

A teacher is someone who teaches, guides, directs, controls, counsels,  manages, and  diagnosis  his  students  needs  etc  (Oguegbune-Olwuenu,   2008).  The  accounting teachers  must  be  knowledgeable  in  accounting  and  have  the  teaching  qualification requirements.  Though many people teach accounting without  the teaching qualification requirements, such teachers have diploma or B.Sc in Business subjects. Such teachers are regarded as “interlopers” (Osuala, 2002). The teachers are expected to have an NCE or B.Sc (Ed) in Business education or B.Sc in Accounting with a post graduate diploma in Education  (Osuala,  2002  and  Aliyu,   2001).  The  functions  of  accounting  teachers, according to Osuala (2004), are: playing the critical role in making accounting viable and visible in the community, delivering high-quality accounting programme that are equal to any academic offering  in the school system, playing the role of an agent of change in accounting  and  identifying  problems facing the learning and teaching of accounting as well as being able to speculate solutions to the problems. A qualified accounting teacher can teach accounting at any level of education including secondary school.

Secondary  school  education  is  the  education  children  receive  after   primary education and before the tertiary stage (NPE, 2013). In specific terms, secondary education shall provide all primary school leavers with the opportunity for  education at a higher

level, irrespective  of sex, social status, religious or ethnic background;  provide  trained manpower  in the applied science, technology and commerce  at  sub-professional  grade; provides technical knowledge and skills necessary for agricultural, industrial, commercial and  economic  development  among  others  (NPE,  2013).  To  achieve  the  stated  goals, secondary education shall be of six years duration given in two stages; junior secondary school stage and at the senior secondary school stage of three years duration each (NPE,

2013). The teachers in the secondary school like their counterparts in other  educational institutions teach for job satisfaction.  The accounting teachers in the  secondary schools also need to be satisfied on the job to improve their own  performance  and that of the students.

Job satisfaction is the level of contentment a person feels regarding to his or her job. This feeling is mainly based on an individual’s perception of satisfaction. According to Muncreif in Egbule (2008), job satisfaction appears to be the most important ingredient in the success of any enterprise.  It is composed  of complex  factors which range from satisfaction with the material and non-material aspects of the job through inter-personal relations  to  specific  behaviour  such  as  efficiency,  productivity  and  dependability  of workers. Within the framework of job satisfaction and work adjustment, the ability of a specific job to fulfill an individual’s vocational need is a determinant of an individual’s job satisfaction. Kumar, K.S. (2011), reported that job satisfaction depends upon the extent to which an individual finds adequate outlets for his abilities, interests, personality traits and values as well as the  individual’s establishment  in a type of work or work situation in which his growth  and exploratory experiences  have led him to consider congenial and appropriate. In the secondary schools for example, a high level of job satisfaction must act as a motivating factor in order to increase performance. Similarly, Parmer and East (2010) describe job satisfaction as relating to individual’s feeling or emotion towards work. The happier  people  are  with  their  jobs,  the  more  satisfied  they will  be.  Eneasator  (2009)

asserted that of all the major plans which administrators must develop, none is as critical to success of the undertaking as those affecting satisfaction and psychology of the people responsible. The satisfaction of workers as well as teachers of accounting can be based on the material and social economic provisions available  in the work  place. Aliyu  (2001) opineds  that     job  satisfaction  of  accounting  teachers  in  secondary  schools  can  be influenced by the facilities and materials that are available for teaching, level of funding, the interpersonal  relationship  that exist in the  work  place,  the teachers’  appraisal  and promotion among others.

Instructional resources which are educational inputs are of vital importance to the teaching of any subject in the school curriculum. A teaching resource is a material which a teacher  uses  to  facilitate  the  learning,  understanding  and  acquisition  of  knowledge, concepts, principles or skills by his students. These instructional resources are meant to aid teaching and learning of accounting.  Wale (2011) asserted that the  use of instructional resources   would   make  discovered   facts  glue  firmly  to   the   memory  of  students. Instructional resources include all the devices employed in the teaching-learning  for the purpose of facilitating learning. Ali (2008)   defined     resources as produced objects of information  or instruction.  These  materials  and  devices  are representation  of real  life situations as media of communicating ideas. Thus resources help to convey the intended message effectively and meaningfully to the learners. There importance are : Instructional resources  serve  as the channel  between  the  teacher  and the students  in delivering  the instruction, it’s  also serve as the motivational on the teaching- learning process, Use to get attention of the students in order for them to experience boredom.

The desire to learn financial accounting is compelling and must be satisfied,  but this  cannot  be  without  the  necessary  resources  for  the  teaching  and  learning  of the subject. Although, the importance of learning resources in effective teaching and learning of financial accounting has been highlighted,  there are notable  problems hindering the

procurement of the needed resources by the accounting teachers. Duru (2007)  asserted that teachers in general want to make learning interesting and meaningful,  so they are concerned with tools which are available to make them perform the job satisfactorily. He further emphasized that if a teachers lacks these vital materials he will be frustrated and dissatisfied  with  his  job.    Adeogun  (2006)  observed  that  low levels  of  instructional resources available in public schools are starved of both teaching and learning resources. The author opined that effective teaching cannot take place within the classroom if basic instructional resources are not present. This is most especially important in the teaching of accounting  courses. Examples  are  Bank  statement,  cardboard  illustrations,  payment vouchers, receipts, invoices, waybills, promissory notes, debits and credit notes, samples of final accounts of organizations.

Funding of secondary education in Nigeria  has been a topical issue due to  the present bleak in economy arising from the global inflationary trend and economic down turn. In spite of the effort of the different governments to provide funds for  education, educational institutions still lack the necessary funds to implement various programmes.

Many researchers  have the consensus   opinion that the most nagging  problems facing the procurement of the learning resources in secondary schools seem to be finance. Finance  is considered  as an obstacle  to improvement  of education.  Mkpa (2005)  sees finance as one of the major factors militating  against the  procurement  of instructional materials by teachers. This is because most of the equipment for financial accounting are costly to buy. By their nature, secondary schools lack the internal means of generating revenue to procure some of the  necessary but expensive instructional materials such as projector, computers, generating sets, accounting projected films and so on. Moja (2008) asserted that building of classroom has not kept up with increase in enrolment in all levels of  education.  The most affected  are primary and secondary schools  where classes are offered  in  the  open  air.  In  several  secondary  schools,  as  many  as  four  classes  are

accommodated in one classroom and these are classes that are already over crowded and in poor state of repairs (Moja 2009). The poor funding and the absence of the  necessary facilities cause resent and dissatisfaction on the job. Another factor of the school that can affect the teacher’s satisfaction is supervision.

Supervision is one of the major aspects of school administration technically viewed as an effort to create awareness and provide professional assistance to  teachers so as to make teaching and learning situation easy and meaningful for  students. Nwaogu (2005) also defined supervision as the process of bringing about improvement in instruction, by working with the people who are working with students. From these definitions, one can deduce  that  supervision  of instruction  is a  process  of helping  people  to use the right procedure in teaching. In other ways, it is concerned with ways of making pupils learn, so that the school can achieve goals for which it is set for.  Supervision is very much needed in Nigerian  secondary  schools  because  of the astronomical  increase  in the  number  of secondary schools within the  last decades. As a result there is inadequate but also poor quality teachers who need supervision so as to improve their performance on the job so as to  derive  job  satisfaction.  According  to  Afianmagbon  (2008),  supervision  relates  to guiding and coordinating the work of teachers and all concerned with school work in such a way that students’ learning is facilitated. The author emphasized that supervision aims at facilitating  learning  through creating awareness  and offering professional  assistance  to teachers,  releasing  teachers’  potentials  so  that teachers  willingly  improve  the  learning situation. Supervision is based on the assumption that every human being has a potential to do some work. It is the sole purpose of supervision to discover these potentialities in the supervisee and bring about improvement in their job. In supervision, teachers’ ignorance is dispelled while their skills are upgraded. Teachers are helped during supervision to attain a recommended  level of professional  competence  through guidance  and direction  by the supervisors to improve instruction.

Furthermore, the issues of appraisal and promotion of teachers has become  very critical factor among teachers job dissatisfaction. Appraisal according to Okoro (2006), is the assessment of the worth or value of a thing or action, and the making of an appropriate decision  on  the  basis  of  such  appraisal.  Appraisal  is  used  to  assess  the  quality  of performance  for the purpose of promotion.   Promotion is one  of the sensitive issues in every employee’s life. Through promotion,    a  employee  get  recognition  of  his  or  her performance,  and is motivated to continue in this  way. According to Pigors and Myers (2010), promotion is an advancement  of an  employee to better job in terms of greater responsibilities,  more  prestige  or  status,  greater  skill  and  specially  increase  in  salary. Promotion is a movement to a position in which responsibility and prestige are increased. Promotion  involves  an  increase  in  rank  ordinarily.  The  promotion  system  within  the teachers is not fair and transparent that will make teachers to derive satisfaction in the job. The variety of tasks  involved, the interest and the challenge the job generate determine how happier teachers are with  their job.

The more satisfied teachers are with their system of appraisal and promotions other working conditions, the more likely they are to stay on their jobs. Teachers satisfaction can also affect students outcome, as more satisfied teachers are likely to be more motivated to improve and deliver good teaching. Most teachers are happy with their jobs but perceive the teaching profession as undervalued by the society. There is a growing consensus that the nature and quality of relationship  within teachers  and  students  play a critical  and central  role  in  motivating  and  engaging  students  to  learn  (Wentzel,  2009).  Effective teachers are typically described as those who develop relationships within themselves that will  create  an  enabling  environment  for  job  satisfaction.  However,  these  relationship qualities are believed to support the development of students’ motivational orientations for social and academic outcomes, aspect of motivation related to emotional well-being and a positive sense of self, and level of engagement in positive social and academic activities.

They also provide a context for communicating and high expectation for performance and for teaching students what they need to know to become knowledgeable and productive citizens.

The influence  of gender on job satisfaction  has been established  because  many research findings have revealed that significant differences exist between male and female workers in organizations.  For example, Kumar (2011) asserted that  female teachers are more satisfied than their male counterparts. According to the author, male teachers have more responsibilities  to attend to and the salary being  paid is not enough.   Motivation plays a vital role in the performance of a given task. Fabumni (2000) observed that in any organization,  the goal of production was  usually  the major task of the leadership.  The educational goal depends to a great  extent on how well the teachers were motivated to effectively discharge their duties.  The issues of motivation and job satisfaction of teachers has  become  very  critical  and  topical  in  recent  times.  Every  written  document  about teachers extols the roles and the importance of teachers in the education process yet when it comes to the questions of how to improve and motivate them, those whose duty it is to manage and administer teacher’s motivation fail to do so (Horng, 2009). It can, therefore, be  argued  that if these teachers are not properly motivated and sustained on the job, it means  that  government  should  look  into  the  only profession  that  tends  to  give  them economic,  social  and  political  development  and  do  better  implementations  as  private schools cannot run free education. The best way to make accounting teachers effective in the performance  of their duties should be to motivate them through a  harmonization of their conditions of service, provision of teaching and instructional facilities, fringe benefit and in- service training and promotion (Nwogu, 2007). Teachers need to be motivated so that they could execute their duties with high level of enthusiasm. This will go a long way to helping enhance job satisfaction and optimize productivity in their endearvours.

Statement of the Problem

The satisfaction of teachers in their job would ultimately increase their interest and productivity,  which  will  by  extension  increase  the  student’s  academic  achievement. However,  the  cases  of  unpaid  salaries  and  allowances,  strikes,  teachers  truancy  and anomalies witnessed in schools indicate that the teachers,  including accounting teachers may be dissatisfied on the job. The absence of commitment and dedication to duty, general apathy towards teaching, indiscipline, poor conditions of service, absenteeism observed in schools nowadays could signified teachers dissatisfaction which would contribute directly or indirectly to the falling standard of educational system.

On the other hand, the poor performance as shown in Kaduna State SSCE  final accounting results for years 2011, 2012, 2013, 2014, is enormous ( Kaduna state education resource centre ( 2014). For instance, in 2010/2011  it was     revealed that  out of 7456 candidates  who  sat  for  the  WAEC  examination,  only  40%  passed   with  credit.  In

2011/2012  out of 8148  candidates  that sat for the examination,  only 36% passed  with credits. Furthermore, in 2012/2013 out of 6987 candidates sat for the  examination, only

28% passed with credits in 2013/2014 out of 7000 candidates sat for the examination, only

32% passed with credits. This general failure includes candidates who sat for  financial accounting.    Ladd  (2011)  observed  that  lack  of interest  and  commitment  by teachers makes them produce secondary schools leavers who do not have the  basic knowledge, only to show ignorance and poor performance in their further  education or at the work place .Therefore  the problem  of this study posed  a  question;  Are accounting  teachers satisfied with their jobs?  If they are to what extent are the teachers satisfied with their job? Purpose of the Study

The major purpose of the study is to determine the job satisfaction of accounting teachers in secondary schools in Kaduna State.   Specifically, the study seeks to determine the job satisfaction of:

1.   accounting teachers with regard to the availability of instructional material in senior secondary schools in Kaduna state.

2.   accounting  teachers  with  regard  to  funding  of  accounting  education  in  senior secondary schools in Kaduna state.

3.   accounting teachers with regard   to supervision  and monitoring of instructions  in senior secondary schools in Kaduna state.

4.   accounting teachers with regard to staff appraisal and promotion in senior secondary schools in Kaduna state.

5.   accounting  teachers  with  regard  to  interpersonal  relationships  with  colleagues, administration and students in senior secondary schools in Kaduna State.

Significance of the Study

This research  work will be of immense  benefit  to  accounting  teachers,  school administrators, government, parents, students   researchers and the society at large.

The findings of this study would benefit accounting teachers when government and education authorities through the knowledge of the findings of this study begin to improve on the provision of all instructional materials that make teachers satisfied with the job. The findings of this study will also provide clues to accounting teachers on how to showcase their  maximum  potentials  in  their  chosen  profession,  and  make  them  improve  their performance and proficiency.

The findings of this study will be of immense importance to managers and proprietors of schools as it will equip them with better understanding on how to motivate and increase the teachers interest through incentives, good salary structures and working conditions in their endeavors.   Hence, it will serve as a guide in planning and implementations.  The findings of this study on funding would be of value to managers and proprietors of schools as it would expose them on need for improved funding of the schools and the activities of the schools funds to acquire useful teaching instructional materials for efficient operations.

Prospective  investors in the school business  will also benefit from the findings of  this study.  When  the  findings  of  this  study  is  communicated  to  managers  and  school proprietors through workshops and seminars, they will be able to improve  the working conditions of their staff so as to derive job satisfaction by improving the conditions of the service.

The findings of this study will be of immense benefit to government agencies such as the ministry of education and zonal inspectorate offices as it would furnish them  with information that will agitate their minds to come up with informed decisions especially when planning grants that will be disbursed to schools. It will also stimulate government interest in giving considerate attention to teachers through adequate provision of materials facilities and funds for improving teaching and it will assist the teachers satisfaction.

The findings of this study will also help parents to know that job satisfaction has a great influence  on teachers’ performance.  This will make them provide  rewards in the form   of  gifts   and   donations.   These   findings   will  also   expose   parents   who   are administrators on issue of teacher’s job satisfaction. When this finding is communicated to parents through workshops and radio jingles, it will motivate parents to strive more to provide the basic learning and  requirements of their wards that will improves the teachers satisfaction.

The findings of this study will be of importance to researchers and academics as it will provide empirical evidence on which further researches on job satisfaction could be anchored upon. The findings of the study would also have theoretical significance as it will gave more support to the two factor theory of Frederick Herzberg. This theory states that job  satisfaction  and  dissatisfaction  is  a  product  of  different  factors:  motivation  and hygiene. Motivation is seen as an inner force that drives individuals to attain personal and organizational goals.

Research Questions

1. To  what extent  are  accounting  teachers  satisfied  with the  level  of availability  of instructional  materials  used in teaching accounting  in senior  secondary  schools  in Kaduna State?

2.  To  what  extent  are  accounting  teachers  satisfied  with  the  level  of  funding  of accounting education in senior secondary schools in Kaduna State?

3. To what extent are accounting teachers satisfied with the level of supervision  and monitoring of accounting instructions in senior secondary schools in Kaduna State?

4. To  what extent  are  accounting  teachers  satisfied  with the mode  of appraisal  and promotion in senior secondary schools in Kaduna State?

5. To  what  extent  are  accounting  teachers  satisfied  with  the  level  of  interpersonal relationships with colleagues, administrators and students in senior secondary schools in Kaduna State.

Hypotheses

The following null hypotheses will guide the study and will be tested at 0.05 level of significance:

H01:  There  is  no  significant  difference  in  the  mean  responses  of  male  and  female accounting  teachers  on  their  job  satisfaction  with  regard  to  the  funding  of accounting education in senior secondary schools in Kaduna State.

H02: There is no significant difference in the mean responses of accounting teachers on their job satisfaction with regards to the supervision and monitoring of accounting instructions in senior secondary schools in Kaduna State with respect to teachers qualification.

H03: There is no significant difference in the mean responses of accounting teachers on their job satisfaction with regards to the interpersonal relationships with colleages and students in senior secondary schools in Kaduna State with respect to teachers grade level.

H04: There is no significant difference between the mean responses of accounting teachers on  their job satisfaction with regards to the availability of instructional materials in senior secondary schools in Kaduna state with respect to school location.

Scope of the Study

The study is delimited to all the public secondary schools in Kaduna State. It will also be delimited to accounting teachers and students in the twelve (12) education zones of the state. The study will determine the teachers job satisfaction based on the availability of instructional  materials  and  facilities  for  teaching  accounting,  funding  of  accounting education in the schools, supervision and monitory of instruction, appraisal and promotion as well as the interpersonal relationship  with colleagues, administrators,  and students in the area of study.



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