CHAPTER ONE

INTRODUCTION

Background of the Study

          The mastery of a subject is determined by the performance of the students in such a subject at prescribed examinations. Any interactive activity between a teacher and the students is expected to produce learning outcomes in the learners. When such an activity fails to produce a change in behaviour (learning) in the learners, then, there is a problem. The performance of students in Financial Accounting generally is a major concern to educators. Aghyeneku in Sakiyo and Sofeme, (2018) noted that students’ performance in subjects is low in both national and state examinations. A number of reasons can be identified to be responsible for the poor performance of students in Financial Accounting . These include the curriculum method, lecturers ’ methods of teaching, parents, government, lack of facilities and others (Ahiakwo, 2013). Survey from schools (Ajayi, 2017) revealed that inadequacy of good instructional materials, in the schools also affect negatively the effective learning of Accounting in the schools.

According to Ajayi, (201 7), engagement in reflective practice involves actions that help people pay attention to and learn from experiences. Some examples of cultivating reflective practices include observing the present level of performance, noting accomplishments, analysing strengths and areas for improvements, analysing and developing identity and improving levels of knowledge.

Falling level of academic achievement is attributable to teacher’s non-use of verbal reinforcement strategy, others found out that the attitude of some lecturers  to their job is reflected in their poor attendance to lessons, lateness, to school, unsavory comments about students’ performance that could damage their ego, poor method of teaching and the likes affect pupil’s academic performance. The problem of lack of qualified lecturers  is prominent in many schools where lecturers  are neither academically nor professionally qualified or both. Some lecturers  of Financial Accounting may have adequate education in Accounting  but have not attended a training school to be professionally trained. This problem is encounteredin Nigeria. In the field of Financial Accounting in particular, it appears most lecturers  taking the course have adequate knowledge in the subject matter but are unable to impart the knowledge into the students.

According to Adentwi, (2015), a subject specialist or professionally trained teacher is one who has pursued detailed formal and systematic study of a particular subject. The role of such a subject specialist is to act as storehouse of essential and well processed information leading his students to gain deep insights into the various subjects to be taught. According to Buddi and Zamarro, (2019), teacher quality is a key element of student academic success. Obasi (2010) also asserts that the professional and academic training and qualification of the teacher can raise the prospects of a student’s academic performance and attainments. This validates the truism that the quality of our schools cannot be better than the quality of the lecturers  we have.

Statement of the Problem

Financial Accounting  is one of the major subjects meant to provide the basic concepts needed to enhance the development of any country. The performance of students in Financial Accounting is very appalling, hence, calls for attention. The consequence of this might result from unqualified lecturers  handling this subject in the secondary schools. One of the objectives of Financial Accounting in the curriculum is to prepare the students for 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, lecturers  and parents have been given support to ensure that students’ perform exceedingly well in their examination.