This research project investigated the factors that contribute to poor performance in accounting in three selected secondary schools in Akure Local Government Area of Ekiti State. To carry out the study, five research questions were   reviewed in line with the purpose of the study.  The  study is a descriptive research design, the population of the study consisted of all students in  three  selected secondary schools in A Akure North local Area of Ekiti State. 90  respondents were used for the study. Simple random sampling techniques was used to selected three secondary schools in Oye Local Government Area of Ekiti state. The data collected were analyzed using descriptive statistics such as mean, standard deviation. The finding of this study revealed that the causes of mass failure in accounting are Lack of commitment on the teacher part, poor working habit, poor attitude of teachers, lack of punctuality in class works among others are revealed in the study as teachers’ factors responsible for students poor performance in Financial accounting. The study recommend that, Effort should be geared towards making all teachers of accounts to be professionally trained. Refreshes course, seminars should be organized for practicing teachers of accounts to acquaint themselves with new technology and  method of imparting knowledge to the students. Educational authorities should Endeavour to provide fund to procure some of the equipment needed for the teaching of book-keeping and accounts.




Background of the Study

It is  true  that  many  students in Accounting Education today do  not  have  secondary  school  background  in Accounting unlike Mathematics, Economics, “English, Government and so on therefore, they tend to have a negative attitude at the very beginning of the course at the  university and assume  that  accounting  is  a  very  difficult  course.

Students   negative attitude toward accounting, considering it a difficult subject.  This  is usually  manifested  by  their  poor  performance  and  high  rate  of  failure  in  Principles  of accounting. 

          Since principle of Accounting has come to stay in Nigeria secondary school the factors that affect students’ performance in the subject becomes a necessity.

Factor that enhances academic performance among learners according to some findings is gender. That is to say that there are indications of gender bias in examination performance i.e. male tend to perform higher than females in examination due to certain extraneous factors ( Kabir 2019), In the same way to maintain the view that past performance was found to be related to future performance. This is also by Kalil (2018) where he maintained that students past performance in ‘0’ level examination was found to be related to their future performance The concept of learning environment is very broad and its effect on learning cannot be over-emphasized. Akinboye et al (2017) maintained that the physical environment is complex; its effects on learning are also complex. In the physical environment there are forces such as temperature, pressure, and humidity which affect individual and consequently his learning. He further stressed that learning is a product of an individual’s interaction, with his environment. This position maintained that, a conducive environment is necessary for effective learning.

          As for education in school to be effective the environment needs to be conducive to learning, allowing the pupils’ space and time to interact within the learning and teaching process. Creating and maintaining stimulating learning environment can be achieved through effective and classroom organization, interactive and whole school displays and a climate if innovation. It is important to note that good learning and teaching displays in classrooms and corridor reflecting a broad and balanced curriculum which is well matched to the needs of the pupils.

Therefore, if a good a well maintained learning environment is ensured, the students will appear to perform better and produce good result. But most of the schools in Ondo State do not meet the entire requirement for effective learning environment particularly in rural areas. Thus, greater parts of many primary schools have their roofs blown-off by wind. Therefore, children under this condition are forced to study without being free from the effect of weather, rain, sun, and wind. In a situation where the physical comfort of the children is not guaranteed it is then not ideal for learning. NT.I (2000) puts it together that conducive teaching-learning environment is a pre-requisite for effective learning in most secondary schools in Ondo State.

Previous  research  work  on  students’  success  factors  in  accounting,  such  as  Tailab  (2013), Uyor and Gungornus (2021) and Adeleke, Binyuomote and Adoyinka (2013), examined the two extreme  factors  (students-related  and  teachers-related) with  little  or  no consideration  given  to the factor that brings the symbolism between teachers and students (institutional factors). More so, although the high rate of students’ failure in  principle of in Nigerian secondary schools is clearly observable, to the best of our knowledge, there are scanty empirical studies in Nigerian that  have  examined  factors  responsible  for  this  poor  students’  achievement.  In order to close these existing gaps, this study is therefore aimed at investigating the factors and the effect of poor performance  in principle of Accounting in Nigeria secondary school

Statement of the Problem

Observations and reports from examining bodies like WAEC, NECO and JAMB revealed that a high percentage of secondary school students continue to perform poorly in principle of accounting. Despite the laudable efforts at developing an acceptable general accounting curriculum students’ performance in the subject appears to be declining over the years.  Yet in the face of all these efforts put in place by various stake holder and curriculum planner the rate and degree of students’ poor performance in senior secondary school examination in principle of accounting must now be a problem of national concern. The question that readily comes to mind is; what are the factors responsible for poor performance  in principle of accounting in secondary school examination? Are the teachers of principle of accounting adequately qualified and properly trained in the subject? Is the excessive workload and lack of teacher training facilities at the root of poor performances of student?

Purpose of the study 

This study examines the factors that lead to poor performance  in principle of accounting in  selected secondary schools in Akure North Government Area of Ondo State

Specifically, the study will;

1.     Determine if teachers’ and students’ attitude to teaching and learning of principle of accounting is one the major factors responsible for poor performance  

2.     Determine if  school environment contribute to poor performance  in accounting

3.     Find out if Teachers’ teaching methods contribute to poor performance  in principle of accounting

4.     Find out  if  teachers’ use of instructional materials contribute to poor performance  in accounting 

 Research Questions

To achieve the objective of the study, five research questions were raised.

1.     Does teachers’ attitude to the teaching of principle of accounting constitute a problem in the students’ performance?

2.     Does school environment lead to students poor performance in principle of accounting?

3.     Does the students’ attitude and commitment towards principle of accounting lead to  poor students performance in principle of accounting?

4.     Does teachers teaching method  lead to students’ poor performance in principle of accounting?

5.     Does the lack of instructional materials, educational facilities and inadequate supervision  lead to students poor performance in principle of accounting examination?

Significance of Study

It is the sincere hope of the researcher that by carrying out this study of the factors responsible for poor performance  in Accounting and proffering solutions, the findings and recommendations would be of a great help to all stakeholders who have anything to do with the success or failure of the child in school; school administrators, classroom teachers, psychologists, teacher trainers, theorists, examination bodies, curriculum designers and professional associations.

It will equally guide and guard government at all levels and ministries of education, school guidance counselors and parents. It is hoped that this study will help in improving the whole system in such a way as to induce better performance in accounting examination at the secondary school level.


 Scope of study

The present study used three secondary schools in Oye  Local Government Area Of Ondo State. These schools present students for the senior secondary school certificate examinations conducted by both NECO and WAEC.The research work covered only three sampled selected schools in only one local government area. It also covered only public senior secondary schools.




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