This research work is embark on to find out the causes of student failure in financial accounting at SSCE level in Government Secondary Schools in Ikere Local Government Area of Ekiti State, Nigeria. This in essence will investigate some factors responsible for student’s failure in financial accounting. Such as effectiveness of teacher’s attitude, methods used by financial accounting teachers, peer groups and parental influence, and infrastructural facilities availability in government secondary schools. The questionnaire was administered to five (5) Government secondary schools selected from Ikere Local Government, Ekiti state. In course of the research, the descriptive survey research design method was employed and random sampling technique was used to drew out (100) respondents from five government secondary schools in the local government. The study reveals among others that, teacher’s attitude has high and significant effect on student’s performance in financial accounting. There was significant effect of teaching method used for teaching financial accounting on the learning of the subject in secondary schools. And it was recommended that, teacher should be encouraged and motivated to develop positive attitude towards teaching of financial accounting in secondary school. Parents should ensure proper monitoring of their children in both school and home so that there would be no bad influence from friends.

Approval page                                                                                  
·        Certification                                                                           
·        Dedication                                                                              
·        Acknowledgement                                                                  
·        Table of contents                                                                    
·        List of table                                                                            
·        List of appendices                                                                            
·   Abstract                                                                                                                                                  
          CHAPTER ONE: INTRODUCTION                                                           
·        Background of the study                                                       
·        Statement of the problem                                                               
·        Purpose of the study                                                              
·        Research Questions                                                                          
·        Scope of the study                                                                           
·        Significance of the study                                                                  
·        Operational Definition of Terms                                                     
·        CHAPTER TWO: LITERATURE REVIEW                     
·        Conceptual framework                                                           
·        Theoretical perspective                                                          
·        Teacher attitude on student academic performance                         
·        Method of teaching financial accounting                                
·        Peer group influence                                                                
·        Parental influence                                                                   
·        Role of instructional material in teaching financial                          
·        Summary of Literature Review                                                        
·        Research Design                                                                     
·        Area of the study                                                                   
·        Population of the study                                                        
·        Sample and sampling techniques                                           
·         Instrument for data collection                                               
·        Validation of the instrument                                                  
·        Reliability of the instrument                                                   
·        Administration of the instrument                                           
·        Method of Data collection                                                      
·        Method of data analysis                                                         
·        CHAPTER FOUR                                                                
·        Data Analysis and Discussion                                               
·        CHAPTER FIVE                                                                            
·        Discussion of Findings                                                          
·        Implication of the findings                                                     
·        Conclusion                                                                             
·        Recommendations                                                                            
·        Limitation of the study                                                            
·        Suggestions for further studies                                                       
·        Summary of the study                                                        

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Table 1: Effect of teacher’s attitude on students’ performance in financial accounting                                                                                       
Table 2: Effect of teaching method used for teaching financial accounting on the learning of the subject in secondary schools                                
Table 3: Effect of peer group and parental influence on the learning of financial accounting in secondary school                                        
Table 4: Effect of availability of infrastructural facilities on the learning of financial accounting in secondary school                                              
Table 5: Pearson Correlation Coefficient for male and female students’ opinion on their awareness of sex education                                            
Table 6: Pearson Correlation Coefficient teachers’ method of teaching and learning of financial accounting in secondary school                           
Table 7: Pearson Correlation Coefficient for availability of instructional facilities and the learning of financial accounting in secondary
                                                CHAPTER ONE
Background of the Study
            Education can be described as process by which people are prepare and trained to live and function effectively, efficiently and productively in and around their environments (Ukeje, 2002). The growing stage of youngsters is that particular period of time that provides them with the opportunity to develop the principles of life, make career decisions and begin the pursuit of one’s goals, thus education is an important aspect for the youths. Education should include that kind of training that should be the extension the fields of interest of these youths. The main motto of education is to provide knowledge, make every one aware about proper conduct and gain technical competency. Education helps in the development of an individual, physically, mentally and socially. The importance of education particularly secondary school education to youths is that it helps prepare them for greater responsibility.
            Thus secondary school education should help the youngsters to define their career objectives, make them capable of deciding as to what they want from life, and enable them make progress in their fields of interest.
            Education is a means through which young and old members of the society are taught about the expected behaviour of the society and the rules of polity, the values, skills attitudes and knowledge that equip the individual to achieve personal and society development and progress. Ozigi (1998). According to Danladi (2006), education is a process of teaching and learning in which students acquire practical knowledge, value and skills for effective participation in the society. He further asserted that, the process of acquiring the relevant knowledge, attitude, values and skills must be made as concrete as possible for easy learning.
Secondary schools are mostly state or federally owned, although in 2001 the federal government began encouraging the return of former church mission schools. The federal government promised to continue paying teacher salaries.
Generally, the federal government funds and manages two federal government colleges (secondary schools) in each state. In addition, each state owns and operates secondary schools. In 1996, there were 7,104 secondary schools with 4,448,981 students. The teacher-pupil ratio was approximately 32:1. The government pays most of the fees for students, but students must pay incidental costs and sometimes part of their board or other expenses that can amount to $200 a year, a considerable amount in a nation where the average annual income was only about $300 in 2000.
The language of instruction for all secondary school grades is English, except for special courses that require another language. Students study 9 to 12 subjects, including a core group that consists of mathematics, English language, a major Nigeria language (Hausa, Igbo, or Yoruba), social studies, creative arts, integrated science, practical agriculture, religious studies (Christianity or Islam), and physical education.
Depending on the school, students may select electives courses such as introduction to technology, home economics, business studies, local crafts, and foreign languages (often Arabic or French).
The SSCE is prepared and administered by the West African Examination Council (WAEC), an organization that has operated school examinations in several West African countries since 1954. In 1989, the SSCE replaced the West African General Certificate of Education O and A levels.
The Senior Secondary School Curriculum is based on the National Policy on Education, with the quality of instruction oriented towards inculcating certain values. The Federal Republic of Nigeria (2004) stated the broad goal of the secondary school education is to prepare individuals for useful living within the society and higher education. To achieve this objective, secondary school education in Nigeria has six years duration given in two stages three years of junior secondary school followed by three years of senior secondary school, the curriculum designed for senior secondary school is comprehensive and broad based, aimed at broadening students' knowledge and outlook. Subjects offered in senior school are in three group’s core subjects, vocational and non-vocational subjects. One of the vocational subjects is book keeping and accounts. Book keeping and accounts is one of the vocational electives that students are expected to offer from the list of elective subjects in group B to give a maximum eight or nine subject. Apart from the core subjects, the students are expected to offer a minimum of one and maximum of three from the list of elective subjects in group B and C to give a maximum eight or nine subject. According to WAEC (2004), book keeping and accounts is the most popular subject that students offer among the vocational elective subjects. Other subjects in this category include Agriculture, Commerce, Computer Education, Clothing and Textiles, Food and Nutrition, Home Management, Technical Drawing, Fine Art, Music According to Asaolu (2002), book keeping and accounting is the process of recording, classifying, selecting, measuring, interpreting, summarizing and reporting financial data of an organization to the users for objective assessment 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 the 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 proven, time honoured, and its format is universally understood. Books of accounts prepared by accountants in one part of the world are easily understood by their counterparts in other parts of the world because the information system is based on principles that are widely accepted and globally used. According to the National Examination Council (NECO 2004), the general objectives of studying book keeping and accounts at senior secondary school are as follows:
1. To enable senior secondary school students appreciate the basic rules, functions and principles of accounting
2. To lay proper foundation for further study of accountancy and allied courses at higher level and
3. To enable the students understand basic accounting principles, practice and their applications to modern business activities.
            Accounting is a generic term covering both the bookkeeping and accounts aspect of an economic entity, According to American Institute of Certified Public Accountants (AICPA) accounting is the art of recording, classifying, and summarizing in terms of money, transactions and events which are part at least, of financial character, and interpreting the result thereof (Agbo, 2007). Similarly Asaolu in Okoli (2013) saw accounting as the process of recording, classifying, measuring, interpreting, summarizing and reporting financial data of an organization to the users for objective assessment and decision making: accounting provides quantitative financial information about economics entities for internal and external users to use in making decisions such as weather to invest further or not.
            It is an information and measurement system that identifies, records and communicates relevant, reliable and comparable financial data about an organization’s business activities (Wild., 2003) it helps us make better decision, including assessing opportunities, products, investments and social and community responsibilities. Accounting activities according to Needles et al embraces all the line functions performed in accounting process and which include general financial accounting, accounting systems and design, cost accounting, budgeting, taxation, auditing and data processing.
Statement of the Problem
            The primary objective of financial accounting in the secondary school curriculum is to prepare the students for Senior Secondary School Certificate Examination (SSCE) which will enable the holders pursue further education or to go into lower clerical work in the office. It is as a result that the government, teachers and parents have been given support to ensure that student’s performance in both internal and external examination was improved upon.
            However, the researcher through discussion with some of the financial accounting teachers in secondary schools and through interaction with some of the students offering financial accounting at secondary school level realized that financial accounting has not recorded a remarkable success. Many of the students that offered the subject in SSCE have failed woefully. Some of them that secured clerical job have not been able to adjust to the practical working of financial accounting and finally some of those that gained admission for further studies have not been able to cope due to their poor foundation in financial accounting.
             Furthermore, the recent trend shows that there is low enrolment of students for accounting in Senior Secondary and low number of accounting teachers in Senior Secondary. It is as a result of this problem that the researcher intends to investigate on the Causes of student failure in financial accounting.
 Purpose of the Study
            The aim and objective of the study is to find out the causes of student’s failure in financial accounting at SSCE level in Government Secondary Schools in Ikere Local Government Area of Ekiti State, Nigeria.
Therefore, the study intends to:
i.          Assess the effectiveness of teacher’s attitude on students academic performance in financial accounting.
ii.         Assess the method used by financial accounting teachers as it affects the learning of financial accounting in secondary schools.
iii.       Determine peer groups and parental influences and their effects on the learning of financial accounting in secondary schools.
iv.        Evaluate the impact of available infrastructural facilities as they affect the learning of financial accounting in the secondary schools
Significance of the Study
            Since the research contributes to development of knowledge, as such, interested students or researchers who may want to carry out similar study will find this work very worthwhile. Similarly, this study will also be helpful to policy makers in formulation of educational policy in the nearest future. In the same vein Federal and State Ministry of Education and other institutions within the study location will benefit from this study by identifying the Causes of student failure in financial accounting at the SSCE level in Ikere local Government Area of Ekiti state.
Scope of the Study
            This study is meant to analyze the causes of student’s failure in financial accounting at SSCE level in Ikere Local Government. This study is limited to Government owned Secondary Schools in Ikere Local Government Area of Ekiti State
            Thus using such information to current imbalances by proper funding of educational sector. It is hoped that the study will serve as an open door policy to government for finding solution to the failure of financial accounting.
            Conclusively, this study wishes to create awareness among parents, state and federal government in the need to sensitize, providing conducive atmosphere for proper learning and fabulous performance where necessary.

Research Questions
            Based on the specific objectives, the researcher deducted the following research questions:
i.                    To what extent does the teacher’s attitude affect student’s performance in financial accounting?
ii.                 To what extent does the method used in teaching financial accounting affect the learning of financial accounting in secondary schools?
iii.               To what extent does peer groups and parental influence affect the learning of financial accounting in secondary schools?
iv.               To what extent do available infrastructural facilities affect the learning of financial accounting in secondary schools?
Operational Definition of Terms
Ø   Financial Accounting: financial accounting is the process of recording; classifying, selecting, measuring, interpreting and communicating financial data of an organization to enable users make decision. It incorporates measurement and reporting of profit and loss. Furthermore, it is the field of accountancy concerned with the preparation of financial statements for decision makers, such as stakeholders, suppliers, banks, employees, government agencies, owners, and other stakeholders. It is also reporting of the financial position and performance of a firm through financial statements issued to external users on a periodic basis.
Ø   Bookkeeping: book-keeping is the systematic recording of transaction on a daily in the appropriate books. It is the recording of financial transactions. Transactions include sales, purchases, income, and payments by individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with accounting. The accounting process is usually performed by an accountant.
Ø   Parental Influence: is the effect of parents have on their children. The parent-child relationship is the most important relationship the child has. Different parental styles lead to various ways the interact with their children and is an important component that shapes the child’s views about themselves and their world. Parents must be aware of the way they influence their children every day.
Ø   SSCE: Senior school certificate examination


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