Background of the Study

There has been a consistent record of remarkable failure in public examinations, especially, in subjects like English Language, Mathematics Accounting. There is underlying complexity of the factors affecting the performance of students in education attainment and this is what has prompted the current study. Despite the complexity of factors influencing students’ achievement, a number of studies are pointing to the evidence that institutional factors are associated with academic performance though mainly in other subjects rather than accounting. Accounting is one of the subjects needed by every individual irrespective of the person’s profession. For any business to thrive, the knowledge of accounting is necessary. Accounting is concerned with the acquisition of knowledge for recording, analyzing, interpreting and summarizing the financial data of an organization or enterprise (Ndinechi&Obidile, 2013).

One of the major problems facing the educational system in Nigeria is the abysmal failure of students in public examinations, particularly at the secondary level of education. According to Uduh (2009), the high percentage of candidates who failed WASSCE yearly is reflected in the low percentage of the candidates that meets the University Admission requirements. The situation is so pathetic that stakeholders keep on wondering why this level of education has persistently failed to meet the yearnings and aspirations of the society. Apart from the fact that the mass failure of students in public examinations constitutes wastage on investment in secondary education, it puts a big question mark on the quality of secondary education in the country especially in financial accounting subject. Each time the results of students in Senior School Certificate Examination (SSCE) are released, it has been a tale of woes and national embarrassment.

Aremu (2000) opines that Financial Accounting is the subject that is recognized as the mother of all learning with other subjects deriving their concepts from it, in both arts and commercial. It is also an international language and is essential in almost every fields, such as handling money, carpentry, technical economics, etc. Financial Accounting is a way of thinking and organizing a logical proof. It can be used to determine whether or not an idea is true, or at least, whether it is probably true as a way of thinking, as it gives insight into the power of human mind and becomes a challenge to intellectual curiosity. No wonder, any individual who is competent in Financial Accounting, can equally have the ability to do any other course. Consequently, a good performance in Financial Accounting is important.

According to Aremu (2000), poor performance is a performance that adjudged by the examinees/testees and some significant as falling below an expected standard. The interpretation of this expected or desire standard is better appreciated from the perpetual cognitive ability of the evaluator of the performance. The evaluator or assessor can therefore give different interpretations depending on some factors. While, (Abdullahi, 2013) described poor academic performance as any performance that falls below a desired standard. The criteria of excellence can be from 40% to 100% depending on some subjective criteria of the evaluator or assessor. Just as in universities in Nigeria, any grade below 40% is considered as poor or failed.

Motshabi, Kesamang and Gabalebatse (2011) claimed that the concept of standards in examinations is deeply central to the concerns of any examining agency and its stakeholders. An examining agency will always strive to deliver credible examinations and certificates since this will not only bring gratification to the agency but its reputation will also be protected. In their explanation, candidates feel confident when they are assured that the certificates they bear are true reflections of their abilities. Dignified parents would not want to invest in assessment procedures that are incredible. Crucially speaking, there is need for assurance of employers and tertiary institutions that the knowledge, abilities and skills of their prospective intakes are accurately and genuinely reflected in certificates they bear.

Education was seen as the necessary instrument immediately and essentially for the consolidation of the independence, for securing the new nation against new colonialism and for making workable the newly established self-government in a multi-ethnic society. Mass education at least to the level of literacy, was also seen by the Nigerian leaders to be necessary to create a proper foundation. Parents would be in a good position to be second teachers to the child; and even guide and counsel the child on the best way to perform well in education and provide the necessary materials needed by the child. This was supported by Musgrave (2000) who said that a child that comes from an educated home would like to follow the steps of his or her family and thus, work actively in his or her studies. He said further that parents who have more than a minimum level of education are expected to have a favoured attitude to the child’s education and to encourage and help him or her with school work. They provide library facilities to encourage the child to show examples in activities of intellectual type such as reading of newspaper, magazines and journals. They are likely to have wider vocabulary by which the children can benefit and develop language fluency. Home environment and family processes provide a network of physical, social and intellectual forces and factors which affect the students’ learning. According to them, the family’s level of encouragement, expectations and education activities in the home are related to socio-economic status, while Song and Hattle (2004) agreed that families from different socio-economic groups create different learning environments that affects the child’s academic achievement. There is no doubt that parents’ attitude help to condition their children’s attitudes. A parent who shows complete regard for education might have some effect upon his or her children’s education progress. Many studies have examined the relationships among those constructions and students’ achievement. Students’ academic achievement and educational attainment have been studied within different frame works, many of them have a focus on parents’ education, occupation or home background like; family income, language of the home, activities of the family and work methods, while other studies looked at it from the teachers’ variables such as teachers age, experience, education, gender etc. school variables such as environment, structures, buildings, location etc. Students’ variables such as attitude, self-concept, self-esteem, study habit, interest or parents’ support such as achievement motivation of wards, parental attitude towards education, the aspiration of parents etc. There is evidence that parents’ education will affect students’ academic achievement in schools. According to Cirissmer (2003) parents’ level of education is the most important factors affecting students’ academic achievement. Stakeholders have continued to trade blames on the causes of mass failure of students in public examinations financial accounting subject. Some people shifted the blame on government, some on parents, some on society and students themselves with the teachers having lion share of the blame. As accusations and counter-accusations on who to blame on the mass failure of students will persist, the fact remains that all the stakeholders have roles to play in solving the problem of abysmal failure of students in public examinations. Nevertheless, there is need to identify the major causes of the problem with a view to providing lasting solutions. It is against this backdrop that this study investigated the factor responsible for mass failure of students in financial accounting in senior secondary schools in Ado local government area, Ekiti State.

Statement of the Problem

Students’ performance in the Accounting subject has not been encouraging especially at the post basic education level (secondary schools). Post basic education level is the level between the basic and tertiary level where systematic and organized education is offered.

Perhaps not much attention has been given to the performance of students in senior secondary school financial accounting subjects in recent years. This neglect, no doubt has relegated this subjects to the background in our senior secondary certificate examination. A close look at the 2013/2014 SSCE result records, confirms that students’ performance has been very poor generally and the increase number of school dropout in the area of study is a clear pointer of the theme. The poor performance is caused by many factors such as; students ineffective study techniques, quality of teachers and method of teaching, the parent’s inability to provide useful materials like textbooks, exercise books and school fees and problem of inadequate instructional materials for teaching and learning of financial accounting in secondary schools.

In philosophical view of these causes, this study therefore is specifically designed to assess the factors responsible for mass failure of students’ in financial accounting in senior secondary schools in Ado local government area of Ekiti State.      

Purpose of the Study

          The main purpose of this study is to critically examine the factors associate with mass failure of students in accounting in senior secondary schools in Ekiti State.       In specific term, the study intend to:

1.     Examine whether financial accounting teachers’ teaching method affect academic performance of senior secondary school students in Ekiti State.

2.     Find whether inadequate teaching aids contribute to mass failure among secondary school students’ in financial accounting in Ekiti State.

3.     Find out if parent socio – economic status contribute to the academic performance of secondary school students in financial accounting in Ekiti State.

4.     Investigate the impact of government on how to curb mass failure of students in financial accounting subject in senior secondary schools in Ekiti State.

Research Question

          The following research question was raised for this study;

1.     Do teaching methods contribute to mass failure of students in financial accounting in senior secondary schools in Ekiti State?   

2.     Do teaching aids contribute to mass failure of students in financial accounting in senior secondary schools in Ekiti State?

3.     Does parents socio-economic status affects academic performance of secondary school students’ in financial accounting?

4.     What are the impacts of government on how to curb mass failure of students in financial accounting subject in senior secondary schools in Ekiti State?

Significance of the Study

The findings will be relevant to the government of Ekiti State as means of enhancing better relationship between the teachers and students. The researcher’s result will furnish educators such as teachers and administrators with more reliable information on how to curb mass failure students’ and learning of Financial Accounting with meaningful relevant and functional in the classroom.

          Conclusively, this study wishes to create awareness among parents, state and federal government on the need to sensitize, providing conducive atmosphere for proper learning and fabulous performance in financial accounting subject where necessary.

Scope of the Study

          This research work will be restricted to senior secondary schools in Ikere Local Government Area of Ekiti State. However, as a result of time frame and the mobility of the researcher, the researcher could not go round to all the senior secondary schools in the local government area to carry out the findings. Consequently, five (5) senior secondary schools will be sample from different location within the local government area, where the research beliefs that he could get authentic data for this research project.

Definition of Terms

The following terms are defined as it specifically applies to the study:     

SSCE: Senior school certificate examination is an examination conduct by West African Examination Council, this examination is mandatory for all West African countries and this examination is conducted for only final year students’ at Senior Secondary Level. 

Teaching Aids: They are materials that are used to communicate between the instructor and the learners for better understanding of the subject matter e.g. drawing board, television, computer system, projector, cardboard etc.

Curriculum: curriculum is a body of value co-oriented learning contents existing as a reading discover or in the mind of the teachers’ taught when giving out an instruction result in change in pupil’s behaviors.

Teaching: teaching is the conscious and deliberate efforts or matured or experienced person impact information and knowledge and experienced person with the intention that the later will learn or come to believe on whether he is being taught on ground.

Syllabus: Syllabus is a context outline or statement of the main point of a course of study spring up from the board of curriculum of the school.

Bookkeeping: 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.



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