Background of the Study
Across the global, it has been observed that countries that thrive in all sectors of their economy did emsbrace education as their bedrock (Meisinger and Wagner, 2006). It is therefore not farfetched to understand that a nation is as good as the kind of education system it operates.
For quality of education to be guaranteed, emphasize should be placed on the quality of teaching, in order to ensure impress! veness, efficiency and productivity of education. When focusing on quality, the possibility of national and international level comparability should remain and improve. It is also necessary to control the quality of education by using the relevant agencies such as National University Commission (NUC), National Board for Technical Education (NBTE) as well as National Commission for Colleges of Education (NCCE) etc. These agencies were established in order to ensure the quality of education in Nigeria. The concern here is quality assurance hi Accounting Education.
Accounting Education is an integral part of vocational and technical education. It is a form of vocational education according to Idialu (2007) that is directed towards developing the learner to become productive in teaching, paid employment and self-employment. Amoor and Udoh (2008) noted that business education plays a significant role in the economic development by providing knowledge and skills to the learners thereby enabling them to adequately impart knowledge into others, and handle sophisticated office technologies and information systems. The goal of business education is primarily to produce competent, skillful and dynamic business teachers, office administrators and businessmen and women that will effectively compete in the world of work (Odunaike and Amoda, 2008).
The present technological advancement in many countries of the world requires that an individual be given a type of education that will prepare him as an all-round consumer or producer of human and material resources in any society he may find himself.
Nigeria economy is facing technological changes in business and industry. Hence the increasing demands for competent and efficient personnel in these sectors. The economy today is such that specialization is required in the labour market. It is no longer a period for pen pushers and letter writers but a time- for people who possess the necessary skills and knowledge in various occupations, such as business and office occupations.
The present situation in Nigeria can be compared to that of America when the National Business Education Association Chaired by A. C. Farkner (1963) observed that office and distributive occupation constitute one of the fastest growing employment groups in the labour market. The Nigeria economy is expanding in line with the demand for youths prepared for occupations in these areas. Preparing youths for various occupations and providing occupational information for the same group of youth is the duty of business education. There is, therefore, an urgent need for the expansion of the programme of business education in our secondary schools.
The expansion does not however, mean much, unless the programme maintains a corresponding high status, which of course is measured by the attitude of the general public i.e. the Government, schools, parents, students and teachers towards it as well as the effectiveness of teaching the subject.
Among the objectives of teaching business education in secondary schools as outlined in the accounting education curriculum for senior secondary school (1983) includes:
  1. That the student may, after completing the junior secondary school will have opportunity for a job in a business organization or/and apprenticeship in industry.
  2. That the student may go through senior secondary school, technical colleges and on to polytechnics or universities.
  3. To offer prospective graduates an opportunity to develop those skills, abilities and understanding that will enable them to handle competently their personal business affairs.
  4. To provide them with occupational intelligence to enable them get job satisfaction in the labour force of the economy.
  5. To provide business oriented graduates who can be self-reliant in future.
  6. To produce skillful graduates in accounting education.
The teaching of accounting education in secondary schools today is not encouraging as there are insufficient qualified teachers, lack of teaching facilities, textbooks and workshops. Besides, period allocations for the teaching of the subjects as a teaching unit are hardly enough to cover the scheme within' the specified period.
Yet schools continue to produce students who pass through the teaching of booking and accounting education as a subject without the requisite acquisition of skills.
Accounting education at the secondary school level is regarded as booking keeping and accounting. The SSS Accounting study is a single subject, which comprises five integral areas of commence, bookkeeping/accounting, office practice, shorthand and typewriting. Business studies at the senior secondary school comprise five separate subjects which are economics, commerce, bookkeeping/accounting, shorthand, and typewriting. Students should be equipped with the appropriate skills in each of the units in business education after graduation from the school systems. Only then can one conclude that the objectives of teaching these subjects in secondary school have been achieved.
It is, therefore, necessary to find out the present teaching situation and the problem facing the teaching of booking keeping and accounting education to know whether it is capable of achieving the objectives for which it was established.
Statement of the Problem
In the senior secondary school, accounting education subjects are treated as interpreted subject, as business studies, which comprises commerce, office practice, bookkeeping and accounting, shorthand, and typewriting. In the senior secondary school, it is treated as single subjects where the students are allowed to choose the subjects they feel they can do. These subjects are economies, commerce, bookkeeping and accounting, shorthand and typewriting. For the effective teaching and learning of business education subject, there should be enough qualified teachers, enough teaching facilities, enough period of teaching allocated to the subject and adoption of practical oriented teaching method, these will lead to the realization in teaching of the subject in school.
Moreover, the availability and utilization of the instructional facilities in most of the schools cannot be guaranteed and the training in the subject areas where they will specialize in future. This is because most universities and colleges of education allow their 4, undergraduates to specialize in a particular option of their choice, thereby producing graduates who are not all round specialists.
In the senior secondary, the students are allowed to choose their subject,-but in a course like typewriting and shorthand which go on parri passu a student may be good in one area and not very good in another, but since the two subjects go together it poses a problem in teaching of the course.
In order that business education should meet up with the challenges, all the business subjects including typewriting and shorthand must be properly taught both in theory and practice to produce the type of individuals needed in the society. This is not always the case. The problem of this study, therefore, is on the need to find out the problems facing the teaching of booking keeping and accounting education curriculum in secondary schools are carried out for better understanding of the subject in Ekiti state.
Purpose of the Study
The purpose of this study is to identify the problem facing the learning and teaching of bookkeeping and accounting in senior secondary school in Ikere local government area of Ekiti State also to find out the factor that are responsible for the teaching of Business studies in our secondary school.
Significance of the Study
This research work is significant and useful in the teaching and learning of bookkeeping and accounting. Findings from this study will help to assess the effectiveness of the stated objectives of secondary school - business studies curriculum.
Subsequently, the findings from the study will help accounting teachers in choosing an appropriate instructional material(s) capable of releasing students' tension towards the subject thus improving students' academic performance in accounting. It will motivate accounting teachers to develop interest towards utilizing suitable teaching materials that will be a possible means towards reducing failure in the teaching and learning of bookkeeping and accounting. Findings of this study will help clarify among the teachers need for continuous and regular improvisation of suitable instructional materials for teaching and learning of bookkeeping and accounting.
Moreover, the results of this study will be of great significance to the accounting curriculum planners. The curriculum developers will find the work useful in reviewing the business studies curriculum by seriously laying emphasis on utilization of instructional materials so as to meet up with emerging needs of the society. This study will be of immense benefit to researchers in the field of accounting by forming a basis for further studies on the usage of instructional materials and teachers' quality in order learning aspects of bookkeeping and accounting as a subject.
The study will also equip our educational administrators in the Ministry of Education, Science and Technology (MOEST), educational test and measurement experts on the need to provide instructional materials for teaching of bookkeeping and accounting in. our secondary schools setting particularly in selected secondary schools and the Ikere Local government area of Ekiti state as a whole. The study will also be useful in educational policy making. The research will arouse instructional educational funding agencies such as Federal Ministry of Education, Faculties or Schools of Education, National Teachers' Institutes as well as professional bodies such as Science Teachers Association of Nigeria (STAN) to formulate educational polices which may be useful in implementation of business studies curriculum.
Research Questions
For purpose of a greater sense of direction in the study, a number of questions to guide the research will be formulated thus:
  1. To what extent do teachers carry out the accounting education curriculum content during the teaching of accounting education hi schools?
  2. What facilities and equipment are available for the teaching of bookkeeping and accounting subjects in secondary schools?
  3. What are the qualifications of the teachers in accounting subjects in the secondary school?
  4. What are the roles of the government in implementing the national policy on education as it affects the teaching of bookkeeping and accounting education in Ekiti state?
Basic Assumptions
It will be assumed that all the information that will be supplied to the researcher by the respondents on the status of accounting education in secondary schools in Ekiti state will be corrected and reliable.
Delimitations of the Study
To carry out a study of this nature, the researcher will be expected to cover a wider area to enable him collect enough facts for the study. The scope will covered the curriculum content coverage of accounting s Education, equipment and facilities available for teaching bookkeeping and accounting, quality of professionally trained teachers and the extent of support from Government. The study will also be delimited to Ekiti state only.
Significant of the Study
This study will enable the teachers of accounting to identify those problems affecting student's performance, thereby helping them to proffer solution to them.
The government too will benefit from this study in that, it will beam it's search high on provision of teaching material and other teaching facilities that should be made available for the use in the classroom
Scope of the Study
The research work is limited to the secondary school. The research is carried out to determine the problem facing learning and teaching of Bookkeeping and accounting the possible solution to those problems in senior secondary school in Ikere local government area of Ekiti State.
Research Questions
The following research questions were answered in the course of the study.
  1. What are the characteristics of instructional materials being used for learning and teaching of bookkeeping and accounting in senior secondary schools in Ikere local government area of Ekiti state?
  2. What is the importance of instructional materials used for learning and teaching of bookkeeping and accounting in senior secondary schools in Ikere local government area of Ekiti state?
  3. What are the factors affecting the use of instructional materials for learning and teaching of bookkeeping and accounting in senior secondary schools in Ikere local government area of Ekiti state?
Definition of terms:
Teaching Materials: these are the equipment or resources used enhance teaching and learning process for the achievement of set educational objective or goals.
Prevocational Subjects: these are subject which students are initially introduced to, in order to expose them to available opportunities which will later help them to select a career in business.          :
Teaching: The profession of a teacher or the activities of educating or instructing; activities that impart knowledge or skill.
Learning: The cognitive process of acquiring skill or knowledge or profound scholarly knowledge.
Problem: A state of difficulty that needs to be resolved or a question raised for consideration or solution.
Secondary school: A school for students intermediate between elementary school and college; usually grades 9 to 12
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