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 UNIVERSITY FOR DEVELOPMENT STUDIES

BASIC FACTORS THAT AFFECTS THE STUDENTS ATTITUDES

TOWARDS THE TEACHING AND LEARNING OF FINANCIAL
ACCOUNTING IN T.I AHMADIYYA SENIOR HIGH SCHOOL

GROUP 21

2019
 UNIVERSITY FOR DEVELOPMENT STUDIES

BASIC FACTORS THAT AFFECTS THE STUDENTS ATTITUDES

TOWARDS THE TEACHING AND LEARNING OF FINANCIAL
ACCOUNTING IN T.I AHMADIYYA SENIOR HIGH SCHOOL

PROJECT WORK
SUBMITTED IN PARTIAL FULFILMENT OF THE REQUIREMENTS
FOR THE AWARD OF

BACHELOR OF EDUCATION
(Business Studies, Accounting Option)

SUBMITTED BY GROUP 21

Names of Students Index Number.

Agyemang Opoku Henry BSE/0720/15

Akoligah Razack Yaro BSE/0725/15

Akumdaare Atiah Paul BSE/0729/15

Akwaboa John BSE/0730/15

July, 2019
 DECLARATION

Candidates’ Declaration

We hereby declare that this project work is our original research work

whose findings have not been presented for another degree in this University

or elsewhere and that all citations in the work have been duly acknowledged.

Name Signature Date

AGYEMANG OPOKU HENRY …………………. …………

AKOLIGAH RAZACK YARO …………………. …………

AKUMDAARE ATIAH PAUL ………………….. ……………

AKWABOA JOHN ………………. ……………

Supervisor’s Declaration

I hereby declare that I supervised the preparation and presentation of

this project in accordance with the rules and regulations of the University for

Development Studies.

Supervisor‟s Name Supervisor‟s Signature Date

DR.FREDERICK NGMENKPIEO …………………… ……………

i
 ABSTRACT

The purpose of the study is to find out the basic factors that affects the

students attitudes towards the teaching and learning of financial accounting in

T.I Ahmadiyya Senior High School.

The researchers used descriptive survey, which is more of qualitative

in nature. A population of 70 students studying financial accounting in T.I

Ahmadiyya Senior High School was used for the study. The instruments used

for the data collection were questionnaires and observation. Data was analyzed

using descriptive statistics, using Statistical Package for Social Sciences

(SPSS) version 20.0, the data was then analyzed and presented using

frequencies and Tables.

The study revealed that, a teacher should not handle a large class so

that students may be able to involve themselves during lesson. It is therefore

recommended that, Guidance and counseling sessions should be organized at

the basic level to educate students on what it entails to study accounting at the

SHS level.

ii
 ACKNOWLEDGEMENT

Many are those we owe gratitude for their outstanding contribution in diverse

ways to put this piece of work together. We owe a lot of thanks to our

supervisor, Dr.Frederick Ngmenkpieo for his utopia direction, his mentorship

and guidance provided to the success of this work. It is a fact that this

submission would have been hard to come by if there were no assistance

We gratefully acknowledge the headmaster of T.I Ahmadiyya Senior High

School, Mr. Alhaji Issah Abdul Kadir, assistant headmasters as well as the

teaching staff and all students of the Business Department for their advice and

support over the period of this study.

Lastly, we thank all friends and loved ones for their inputs and

encouragement. May the Almighty God richly bless everyone.

To everyone, we say „Ayikoo‟.

iii
 DEDICATION

We dedicate this research work to our parents, lecturers and friends who have

contributed in diverse ways to the success of our study in the university.

iv
 TABLE OF CONTENT

Contents Page

DECLARATION II

ABSTRACT II
ACKNOWLEDGEMENT III

DEDICATION IV

TABLE OF CONTENT V

LIST OF TABLES VII

LIST OF ACRONYMS VIII

CHAPTER ONE: 1INTRODUCTION 1

BACKGROUND TO THE STUDY 1
STATEMENT OF THE PROBLEM 3
OBJECTIVES OF THE STUDY 5
RESEARCH QUESTIONS 6
SIGNIFICANCE OF THE STUDY 6
DELIMITATION OF THE STUDY 8
LIMITATIONS TO THE STUDY 8
ORGANIZATION OF THE STUDY 9

CHAPTER TWO: REVIEW OF RELATED LITERATURE 11

INTRODUCTION 11
CONCEPTS OF TEACHING AND LEARNING OF ACCOUNTING IN GHANA 11
THE ENVIRONMENTAL FACTORS AFFECTING STUDENTS ATTITUDES 13
TEACHING METHODOLOGIES AFFECTING STUDENTS ATTITUDES 15
HOME FACTORS AFFECTING STUDENT‟S ATTITUDE 17
SCHOOL FACTORS AFFECTING STUDENTS ATTITUDE 21

CHAPTER THREE: THE METHOD OF RESEARCH 22

INTRODUCTION 22
RESEARCH DESIGN 22
THE STUDY AREA POPULATION 23
v
SAMPLE AND SAMPLING PROCEDURE 23
RESEARCH INSTRUMENTS 24
DATA COLLECTION PROCEDURE 24
DATA ANALYSIS 24

CHAPTER FOUR: RESULTS AND DISCUSSIONS 26

INTRODUCTION 26
BIOLOGICAL AND EDUCATIONAL CHARACTERISTICS OF RESPONDENTS
(TEACHERS) 26
THE ENVIRONMENTAL FACTORS AFFECTING STUDENTS ATTITUDES 29
THE TEACHING METHODOLOGIES THAT AFFECT THE ATTITUDE OF STUDENTS
31
HOME FACTORS AFFECTING STUDENT‟S ATTITUDE 34
SCHOOL FACTORS AFFECTING STUDENTS ATTITUDE 36

CHAPTER FIVE: SUMMARY, CONCLUSION AND

RECOMMENDATIONS 39
INTRODUCTION 39
SUMMARY 39
FINDINGS 39
CONCLUSION 41
RECOMMENDATIONS 43
SUGGESTIONS FOR FURTHER RESEARCH 44

REFERENCES 45
APPENDICES 48
APPENDIX A 48
APPENDICE B 51

vi
 LIST OF TABLES

Table Page

1: Biological and Educational Characteristics of Respondents 27

2: Biological Characteristics of Respondents (Students) 28

3: Environmental factors affecting student‟s attitudes 29

4: Impart of teaching methodology 32

5: Home Factors affecting students attitude 34

6: School Factors Affecting Students Attitude 36

vii
 LIST OF ACRONYMS

SHS Senior High School

SPSS Statistical Packages for Service Solution

WAEC West Africa Examination Council

SSAT Specialist School Academies Trust

UNESCO United Nations Educational, Scientific and Cultural Organization

TLMs Teaching and Learning Materials

viii
 CHAPTER ONE

INTRODUCTION

Chapter one comprises of the background to the study, Statement of

the Problem, research objectives, research questions, significance of the study,

delimitation, limitations, and organization of the study.

Background to the Study

Accountancy is now well established as an elite professional

occupation in most parts of the world and most of this status has been afforded

through an association with educational qualifications. However, while the

numbers of students that are undertaking business degrees is on the rise in

most countries, the number of business students that are majoring in

accounting has been decreasing. The modern profession of the chartered

accountant originated in Scotland in 19th century. (Boyd, 2014).

Accountancy is a career which offers a graduate environment, people

contact, professional qualification, high salaries and opportunities for

advancement. Accounting is a deep-rooted discipline with specific logic and

practice, and a profession which is gaining importance more and more. As to

accounting education, it is a complex system with both academic and

professional aspects. The process begins with the academic research and

continues with professional internship and practice. The most important aspect

that differentiates the accounting profession from others is that many

profession fields directly begin with practice, whereas the accounting

profession begins with academic research followed by practice. Career

decision plays a major role in the way students recognize their future career

prospects. Hence, the professional accounting career has expressed concerned

1
about the shortage of talented university in producing graduates in accounting

choices. (Tunku, 2016).

Accounting is the process of identifying, measuring, recording and

communicating an organizations economic activity to users. Users need

information for decision-making. An attitude is an expression of favor or

disfavor toward a person, place, thing, or event (the attitude object). Prominent

psychologist Gordon Allport once described attitudes "the most distinctive and

indispensable concept in contemporary social psychology." Attitude can be

formed from a person's past and present. Though it is sometimes common to

define an attitude as affect toward an object, affect (i.e., discrete emotions or

overall arousal) is generally understood to be distinct from attitude as a

measure of favorability. (Chawla, 2013)

Internal users of accounting information work for organization and are

responsible for planning, organizing and operating the entity. External users

do not work for the organization and include investors, creditors, labor union

and customers. Financial accounting is the area of accounting that present

financial information of interest to users. (Dauderis and Annand 2014).

The purpose of financial accounting is to accumulate and report on

financial information about the performance, financial position, and cash

flows of a business. This information is then used to reach decisions about

how to manage the business, or invest in it, or lend money to it. This

information is accumulated in accounting records with accounting

transactions, which are recorded either through such standardized business

transactions as customer invoice, or through more specialized transactions,

known as journal entries. Once this financial information has been stored in

2
the accounting records, it is usually compiled into financial statements such as

income statement, balance sheet, statement of cash flows, and statement of

retained earnings (Bragg, 2017).

Accounting is a complex subject that involves mostly calculations. It is

a common belief that mathematics is a difficult subject and since accounting

has much to do with figures and calculation, this belief may be transferred to

it. Most of the teachers who study accounting at Bachelor of Science Degree

levels do not choose to teach in secondary schools, this is because they are

accepted to work in the office outside teaching and because teachers are not

well catered for, the condition of service in the teaching profession is not

encouraging. This reduces the number of teachers in secondary schools. All

these account for the attitudes students put up towards the discipline.

(Littleton, 2015)

However, students are influenced by certain factors which go a long

way to bring certain attitude toward the study of Accounting at the SHS level

and this greatly has influenced students‟ performance over the years. This

attitude is negative in nature which lowers students‟ performance every year

during their exams especially their external exams. The research tries to find

out the attitude that the students of the senior high schools portray toward the

study of Accounting and how this greatly influences their performance as

business students.

Statement of the Problem

The chief examiner‟s report in financial accounting in (2016) showed

that some of the secondary schools in Upper West region such as Islamic,

3
Tupaso, T.I Ahmadiyya senior high schools and many more portray certain

attitude towards teaching and learning of financial accounting.

According to the headmaster Mr. Alhaji Issah Abdul Kadir of T.I

Ahmadiyya senior high school, comparing the WAEC 2017 and 2018

May/June WASSCE examination about 90% and 98% of students in T.I

Ahmadiyya Senior High School performed very well in financial accounting

and this is due to certain factors affecting their attitude towards the subject.

This trend of performance of T.I Ahmadiyya SHS students in accounting calls

for an investigation into attitude of students towards its study. Students

throughout their study in a particular course of study can develop either a

positive or negative attitude. As far as their attitudes are concerned, there

should be certain factors involved.

This attitude could either be positive or negative. For example

seriousness in studying the subject both in class and at home. On the other

hand those who cannot pass the accounting subject are those that fear that

accounting is difficult and full of calculation. Either positive or negative

attitudes, there should be certain factors behind. This calls for the study into

the basic factors that affect the student‟s attitudes towards the teaching and

learning of financial accounting in T.I Ahmadiyya senior high school in the

Wa municipality.

There has been an increase in number of institutions and expansion of

business activities in the country which demand accounting related

professional skills and competence to work in these areas. If students are

portraying certain attitudes especially the negative attitude towards financial

accounting as core subject to business students, which means that they can‟t

4
pursue accounting program at tertiary level. This would result in shortage of

accounting related professional.

It is noted that teaching and learning materials have not been provided

for teachers and students to teach and learn to facilitate this area of study. The

attitude of students toward accounting is shown by their attitude toward its

learning.

Objectives of the study

The main objective of the study is to examine the basic factors that affect the

student‟s attitudes towards the teaching and learning of financial accounting in

T.I Ahmadiyya senior high school in Wa municipality. The specific objectives

of the study are to identify:

1. The environmental factors that influence the attitudes of students

toward teaching and learning of financial accounting in T.I Ahmadiyya senior

high school.

2. The teaching methodologies of teachers that affect the attitudes of

students towards the teaching and learning of financial accounting in T.I

Ahmadiyya senior high school.

3. The home factors that affect student‟s attitudes towards the teaching

and learning of financial accounting.

4. The school factors that affect student‟s attitude towards the teaching

and learning of financial accounting.

5
Research Questions

The main research question is to find out:

What are the basic factors that affect the student‟s attitudes towards the

teaching and learning of financial accounting in T.I Ahmadiyya senior high

school? Specifically, the questions are;

1. To what extent do environmental factors influence the attitudes of

students toward teaching and learning of financial accounting in T.I

Ahmadiyya senior high school?

2. To what extent do teaching methodologies of teachers that affect the

attitudes of students towards the teaching and learning of financial accounting

in T.I Ahmadiyya senior high school?

3. To what extent do home factors affect student‟s attitudes towards the

teaching and learning of financial accounting?

4. What are the school factors that affect student‟s attitude towards the

teaching and learning of financial accounting?

Significance of the Study

First, the study will identify basic factors that affect the student‟s

attitudes towards the teaching and learning of financial accounting in T.I

Ahmadiyya senior high school in the Wa municipality. With this data, the

government would come up with interventions for secondary school programs.

The government of Ghana, through the Ministry of Education, Science and

Technology would benefit from the study as it would enable it to formulate

quality policies for secondary school educational programs.

6
 The study will provide the Ministry of Education with up-to-date

information concerning secondary schools. The study would also be of great

importance to the government of Ghana, especially in the current situation

where the country needs key information, that is, information pertinent to the

provision of attitudes of students related certain subject areas in the country.

Similarly, the study would also be useful to the educational administrators as

they would adapt the findings to school policies and regulations and ensure

they are in line with government educational objectives.

Furthermore, the findings would provide the basis for corrective

measures in the basic factors that affects the student‟s attitudes towards the

teaching and learning of financial accounting in T.I Ahmadiyya senior high

school and the gaps that require immediate action. Teachers are key players in

the impartation of attitudes of students towards the teaching and learning of

accounting in senior high schools. The findings will boost their case for

training and career development to enhance their knowledge as well as

motivate them for better performance. Students too will benefit from the

findings, especially in maximizing effective student learning habits and other

educational benefits.

Understanding the basic factors that affects the student‟s attitudes will

enable the guidance and counselling coordinators to counsel students against

the wrong perceptions relating accounting job prospects, further studies in

accounting among others. The recommendations that would be made at the

end of the study will serve as a guide to school administrators in their efforts

to promote Business Subject in T.I Ahmadiyya senior high school. The

7
findings of the study will also serve as a reference material to other

researchers who may want to embark on a similar research study.

Delimitation of the study

The study is delimited to T.I Ahmadiyya senior high school in Wa

Municipality in the Upper West region of Ghana. The research shall also be

focused on financial accounting other than management and cost accounting

since management accounting is not offered in SHS and cost accounting being

optional.

The study was delimited to Senior High 1 and 2 students and teachers

since they were the most reliable groups in providing valuable information for

the study. The teachers were targeted for data on the teaching methods they

used, and their relationships with students, head teachers and parents.

Limitations to the Study

Some constraints encountered during the survey include inadequate

period or duration for the study. The study needed to have been conducted

within one academic year. In addition, only first and second year students are

going to be used for this survey. The questionnaire used in this study is

inherently limited in scope. However, the needed information required for the

survey would be collected irrespective of the above-mentioned limitation.

The scope of the study was limited to the basic factors affecting the

attitudes of students toward the teaching and learning of accounting in T.I

Ahmadiyya senior high school. Moreover, the next limiting factor was Time,

which is the researcher only had 3 months to complete the study. In addition

financial resources were limited which affected the research process. Also, due

to other course commitments, the primary research had to be gathered during

8
the month of June. This affected the response rate as a lot of students went on

holiday during this period. Had the research been carried out during the

academic year then the response rate may have been much greater.

Organization of the Study

The whole study is organized into five chapters. Chapter one covers

the background of the study, statement of the problem, purpose of the study

and research questions. It also includes the significance of the study,

delimitation of the study, limitation of the study and organization of the study.

Chapter two deals with the literature review which considers various

views on the subject under study. It gives a summary account and critical

appraisal of writing by scholars and researchers on the topic „the basic factors

affecting the attitudes of students toward the teaching and learning of financial

accounting in T.I Ahmadiyya senior high school.

Chapter three also deals with the methodology, which was applied in

the collection of data for the research. This chapter includes research design,

instrument for the data collection, data collection procedures and data analysis.

Chapter four is devoted to the presentation and discussion of the

findings received from the respondents. The section provides answers to the

questions of the study and outlines the issues according to the objectives set

forth for the study.

Chapter five which is the last chapter summarizes the findings, draws

conclusion and makes recommendations and suggestions for further research.

It also contains the deductions made by the team from the presentation of the

results as well as follow-up actions that can be pursued for the betterment of

9
students‟ attitude toward the study of accounting in T.I Ahmadiyya senior high

school.

10
 CHAPTER TWO

REVIEW OF RELATED LITERATURE

Introduction

The review of the literature in this chapter focuses on the study

variables, hence deals with the concepts of teaching and learning of

accounting in Ghana, the environmental factors affecting students attitudes

towards teaching and learning of accounting, teaching methodologies affecting

students attitudes toward teaching and learning of accounting, home factors

that affect students attitude towards teaching and learning of financial

accounting and School factors that affect student‟s attitude towards teaching

and learning of financial accounting. The literature review gives an evaluation

of the basic factors and makes references to studies that have been done in the

past.

Concepts of Teaching and Learning of Accounting in Ghana

Teaching is the process of attending to people‟s needs, experiences and

feelings, and intervening so that they learn particular things, and go beyond

the given. (Smith 2018).

Learning the accounting subject involves the skills like measuring,

processing, and financial communication about the economic entity. In other

words, accounting is a systematic process for identifying, recording,

classifying, verifying, summarizing, interpreting and communicating the

financial information. Additionally, accounting also involves mathematical

functions and numbers that require one to be acquainted with calculation.

Perhaps, these factors have made some of the students assume that accounting

11
subject is difficult to be learnt and some of them also think that accounting is a

killer subject. (Jurnal Pendidikan Malaysia, 2017)

Attitudes towards learning are important factors on the learners‟ levels

of goal setting, problem solving abilities, their beliefs towards learning, their

inner and external motivations in the process of learning and all the academic

performances they perform. (Keser, 2013). According to Oxford Advanced

Learner‟s Dictionary, attitude is defined as the way one thinks and feels about

something or somebody. Also as an organized predisposition to think, feel,

perceive and behave toward a referent or cognitive object.

Farlex (2015) stated that learning is the act, process or experience of

gaining knowledge or skill. Knowledge or skills can be gained through

schooling or studying. Learning is an act of gaining knowledge. According to

Wikipedia (2015), Learning is the act of acquiring new, or modifying and

reinforcing, existing knowledge, behaviors, skills, values, or preferences and

may involve synthesizing different types of information. Human learning may

occur as part of education, personal development, schooling, or training. It

may be goal-oriented and may be aided by motivation. Therefore, because of

their negative assumptions, students often feel anxious in learning accounting

subject (Hermanson et al. 2011). Based on this scenario, it shows that, current

accounting education need an improvement in the teaching methods or the

approaches taken in order to improve the learning and teaching experience.

Thus, by adding the entertaining element in the learning environment,

especially for the accounting subject could encourage the students‟ to feel that

learning accounting is interesting. Learning environments today need to adopt

12
various creative teaching methods in order to adapt to the ever changing

education landscape and advancement. (Nitkin 2014)

Accounting is a meticulous, systematic approach to recording,

reporting, and analysis of company‟s transactions. Accounting rules demand

rigorous adherence so that a firm‟s results correctly reflects reality. Students

must not only learn how to record and report certain events, but they also need

to be taught what principles to apply in specific situations. No teaching

method can alter the strict attention to detail that the subject requires. Students

can get lost and confused in their studies if they choose to memorize each

accounting principle rather than understand the logic behind each concept. In

addition, because accounting is cumulative in nature, each learning objective

builds on the previously learned concepts and procedures. A student must

master some of the most fundamental principles at the beginning. Little

research work has been done to understand students‟ attitude toward the study

of accounting in developing countries such as Ghana especially in T.I

Ahmadiyya senior high school in Wa municipality.

The Environmental Factors Affecting Students Attitudes

In Ghana, environmental factors leave much to be desired. The first

environmental factor is on the number of students per class which further

research says that schools with different class sizes likely differ in many other,

difficult-to-observe ways. For example, according to (Chingos 2013) more

affluent schools are more likely to have the resources needed to provide

smaller classes, which would create the illusion that smaller classes are better

when in fact family characteristics were the real reason. Alternatively, a

school that serves many students with behavior problems may find it easier to

13
manage these students in smaller classes. A comparison of such schools to

other schools might give the appearance that small classes produce less

learning when in fact the behavior problems were the main factor. Also if

smaller classes tend to be effective since students actively process the material

rather than just listen and read (Johnson, 2010).

Additionally, its conventional wisdom that different types of

instructions require different seating arrangements. It‟s also a no brainer that

classroom should be inviting; environments that make students feel good to be

there. Classrooms with minimal windows and minimal outside light increases

student depressions. (Philips, 2014). Physical condition is basically

characterized as the room‟s physical qualities. It alludes to the distinctive

items i.e., lighting, room size, level of temperature, state of floor whether it is

carpeted or only concreted and so forth (www.enotes.com). According to

Fisher (2008), classroom physical environment alludes to the physical room

where students and educator are the fundamental components comprising

spatial components i.e., windows, walls, floor and other classroom types of

elements i.e., desks, seats, carpets, counters, blackboards, easels, tack boards

and PC hardware yet not restricted to these gadgets. Physical environment

may influence learners‟ well-being and their capacity to pick up to certain

degree. Learners who feel secured and contented are probably going to obtain

more information when contrasted with the individuals who are unhappy and

uncomfortable. Furthermore, the physical air can likewise influence the

learners‟ morale. Negative classroom condition can debilitate the students

causing them to be less ready to learn (www.enotes.com).

14
 The next point was also on how pairing of students affect learning.

According to (Barkley, Cross& Major, 2014) students are paired to improve

the quality of discussions, and increases students willingness and readiness to

speak up. For a seating arrangement to be successful the arrangement should

facilitate interaction among students and teacher, suite the instructional

objectives and activities, and ease access to the instructional material (Çinar,

2010). Altering classroom seating positions and arrangements is an easy way

to effectively minimize or eliminate student misconduct and behavior without

the use of consequence intervention or other differential reinforcement or

punishment (Bicard et al., 2012)

Shield and Dockrell (2008) while looking at the effects of classroom

and environmental noise on children‟s academic performance found out that

both chronic and acute exposure to environmental and classroom noise have a

detrimental effect upon children‟s learning and performance.

Teaching Methodologies Affecting Students Attitudes

Teaching method refers to the method or medium that the teacher

employs to achieve the goals of the teaching process which involves the

delivery of information, skills and knowledge to students. It is also defined by

Turkish (2010) as a way of teaching that is based on either traditional face-to-

face interaction or modern means of computer and networks (e.g. audio,

graphics, search mechanisms) with the aim of delivering knowledge or skill or

information with minimal time and effort.

According to (Kumbhar, 2018) identified the following benefits as the

teacher employs brainstorming technique. Firstly it Encourage creativity, as

brainstorming generate a lot of ideas, It encourages creativity of organization.

15
It expands members thinking to produce maximum ideas on problem. It can

give number of options. Ideas are formed collectively not individually. He

further added it yields the Production of large number of ideas: group

discussion is organized; facilitator motivates to offer to produce maximum

ideas in less time from participant members. Furthermore, According to Lyons

(2012) learning is a complex activity that involves interplay of students‟

motivation, physical facilities, teaching resources, and skills of teaching and

curriculum demands. Availability of TLR therefore enhances the effectiveness

of schools as they are the basic resources that bring about good academic

performance in the students. Common knowledge tells us that using materials

in education increases productivity in terms of both quality and quantity.

Course materials used in the classes not only ease the work of the teachers but

also motivate students to participate in the classes (Safran, 2000). Therefore,

stimulants that will attract students‟ attention and give the message effectively

at the earliest should be used.

In teacher-centered classrooms, the teacher is in charge of learning;

therefore, he/she transmits knowledge to the students. As the teacher holds the

ultimate authority, the students do not collaborate. The content is decided and

the learning tasks are structured by the teacher. The instruction is delivered

through lecturing and provision of feedback and correct answers are widely

used (Hamdi 2018). The teacher is the primary source of information and the

textbook is the center of activities. Peyton, More and Young (2010) stated

that:

In a typical teacher-centered classroom, the teacher spends

most of the time presenting the day’s content to the class from the

16
whiteboard/Promethean board or overhead projector. The students should be

taking notes and asking questions during the lecture. This process should be

completed with ease and not troublesome for students (p.21).

Amadioha (2009) continued by saying Teaching and learning resources

used during teaching provide a concrete basis for conceptual thinking and

reduce meaning less work responses for pupils as it makes learning more

permanent. (Biney 2018) suggested that the student is more likely to learn

when he/she actively participates in the learning process. Students sometimes

form study groups because they know that by participating in the 'give and

take' of a discussion, they will be more likely to remember what is discussed.

Home Factors Affecting Student’s Attitude

In the student‟s home environment, interactions involved that of the

parents, relatives, and neighbours. If the two interactions were healthy,

students would develop certain attitudes towards teaching and learning and

vice versa. The home environment also affects the attitude of students in that;

educated parents can provide such an environment that suits best for academic

success of their children. (Walter 2018)

According to a study by Khaliotis (2010), parents have become more

involved in their children‟s education. There is a shift away from seeing a

child‟s education as mainly or wholly the responsibility of schools to seeing it

as the joint responsibility of schools and parents. A 2007 survey of parental

involvement in children‟s education found that 51% of parents felt very

involved in their children‟s school life, compared to 29% just six years

previously.

17
 Hassan (2015) has observed that parental involvement in the child‟s

education means involvement in a range of activities such as participation in

school activities, helping the child with homework and parent-child

discussion.

Similarly, the Specialist School Academies Trust (SSAT)

distinguishes between parental involvement, where schools involve parents in

school-related activities, and parental engagement, where parents and teachers

work together to improve learning (Harris and Goodall, 2008). In fact, by

supporting their child‟s learning in the home, parents can make the maximum

difference to children‟s academic achievement. In addition, although parents‟

involvement in the child‟s education is now encouraged worldwide, it is also

significant to note that not all parents are active. Hassan (2015) point out that,

parents who are more involved and active tend to be from a higher social

class, have higher maternal education qualifications, live in two-parent

households, have lower material deprivation, have good maternal

psychological health, have younger children and have children who take a

very active role in mediating between parents and schools. Most of these

parents are women, who have children with a special educational needs

statement.

Furthermore, the study points out that participation in school activities

and helping with homework decreases over time, perhaps because of

important decisions that the young person has to make at the age of 14 and 16.

However, in spite of parents‟ low degree of participation at certain moments,

the parent‟s role is indispensable in the child‟s education. Otherwise,

educational support varies as well as needs; whatever the age, a young person

18
is always in need of education support from his or her parents or guardian

(Hassan, 2015).

Harris and Goodall (2008) observed that across the world, there is a

growing recognition of the importance of engaging parents, families and

communities in raising the educational aspirations and attainment of young

people. In other words, there is a wealth of evidence which shows that parental

engagement in schooling positively influences pupil achievement and

attainment. In many countries and across different school systems, the issue of

engaging parents in schooling is a shared aspiration and goal. For example, in

England, parental engagement has become a government guideline for

improving the provision of education for children and young people have been

introduced to the idea in the form of children‟s plan.

The children‟s plan reinforces the need to involve parents in education

in order to secure greater wellbeing of young people, and also to secure higher

achievement. At the core of the children‟s plan is the firm belief that parental

engagement makes a significant difference to educational outcomes and that

parent and careers have a key role to play in raising educational standards. In

summary, the research point out that, the more engaged parents are in the

education of their children the more likely their children are to achieve

academic success (Harris and Goodall, 2008).

The relationship between the school and the community is important to

the all-round growth and development of both pupils and adults. So, lack of

parental involvement, especially as an overseer of government activities, leads

to enormous corruption. This was most often found to be because parents and

communities feel as though they lack any kind of power in regard to their

19
child's education. UNESCO (2003) found that in Uganda only 50% of parents

believe that they have the power to influence decisions regarding the

education of their child. Meanwhile in Morocco, just 20% of parents believed

they held any sort of power.

Giving parents and community members a strong voice in school

management can strengthen the school‟s accountability to the community,

increase teacher and student attendance, improve efficiency of resource use,

mobilize increased community support for schools and improve students‟‟

learning. In addition, children whose parents paid regular visits to check on

their progress and attended school functions do better academically than those

whose parents never showed any interest in their children (UNESCO, 2003).

The financially endowed families are more regular and committed to

school functions; those with higher education play a greater role in supporting

their children in home education. Hinde (2010) discovered that parents with an

education goal follow their child's progress consistently and help spell words;

if their child is not on track, they talk to the teacher, help with homework or

get a tutor to help. On the other hand, the less educated and financially poorer

parents do not contribute much to both school and their children. In school

activities, these families do not do much and they are less active in school

meetings, simply because most often they are laboring for their needs.

Educationally, they hardly check on their children‟s assignments or supervise

the classwork or homework of the children. They are not concerned whether

the children‟s assignments are marked or not.

20
School Factors Affecting Students Attitude

After the family, school is the first basic socialization institution for the

child. Apart from the parents, it‟s the student‟s teacher who is effectively in

the front seat in regards to his/her personality development and both academic

and social performance. The understanding of modern education in our day

lays the duty and responsibility of being effective in not just the child‟s

intellectual development but also character development solely on the

shoulders of the teacher. The fulfillment of this responsibility is only possible

through the teacher‟s being able to develop healthy personality values

themselves as well as providing efficiency in their relationships with students

so as to allow them to develop their personality freely (Can, 2011; Inelmen,

2011).

For a teacher, being able to interact with the student and display

positive behavior such as asking questions, understanding their thoughts,

showing interest and appreciation increases the students‟ motivation and

success. While working towards providing students at a certain development

level information, experience and behavior on a certain topic, teachers become

role models for students by way of their own behavior and attitude. Positive

attitudes lead to success while negative attitudes lead to failure and as a result

success can lead to positive ego attitudes while failure leads to negative ego

attitudes. For example, if the teacher engages in belittling comments towards a

student due to his/her failure, the negative effects of this will be inevitable

(Gecer, 2002).

21
 CHAPTER THREE

THE METHOD OF RESEARCH

Introduction

This chapter will identify and explain the methodology adopted which

will include a description of the research problem, research process,

population, sample and sampling procedure, research instrument used in data

collection and the data collection method used data analysis. Research

methodology present all tools and systems used for this dissertation. It

provides the principles for organizing, planning, design and conducting

research. (Mohajan 2017)

The first step in conducting research is to identify an area of interest.

The literature searches on the basic factors that affect the attitude of students

toward the teaching and learning of financial Accounting in T.I Ahmadiyya

senior high school. This reflected in the large amounts of academic journal

articles and articles from professional accountancy bodies which attempt to

evaluate the basic factors affecting students‟ attitude toward the study of

financial Accounting.

Research Design

The study was carried out using a descriptive research survey design.

Orodho (2005) notes that a descriptive research survey design is an

appropriate way of evaluating educational programmes as educational

activities operate in a social context. According to Krishnaswami (2001), this

design is a fact finding study which involves collecting data directly from a

population thereof at a particular time. This design is ideal for this study

22
because the study was conducted in a setting that requires direct responses

from the respondents while investigating existing phenomenon without

manipulating the variables. The design also allows the participants to describe

and provide their opinions regarding the variables being studied in detail.

Target Population

Nachmias and Nachmias (2009) define the target population as the

entire set of relevant units of analysis or data. The target population for the

research is to cover the business students in T.I Ahmadiyya School. There are

about 95 financial accounting students and a total of 3 class teachers in the

school and the study targeted all of them.

Sample

Sampling is a process of selecting some section of a population that

represents the entire population in order to gain information. A sample is a

sub-section of the population, which is selected to participate in a study

(Rapakwana, 2009). The sample consisted of 70 respondents as follows, 67

students and 3 teachers.

Sampling Procedure

Simple random sampling was used in selecting the students and

teachers in the school. Kombo & Tromp (2005) state that in simple random

sampling all the individuals in the defined population have an equal and

independent chance of being selected as a member of the sample size. The

study also employed the convenience sampling technique, allowing the

researcher to select participants who were available and willing to take part.

23
Research Instruments

Mugenda and Mugenda (2003) observe that the use of questionnaires is

a popular method of data collection in education because of the relative ease

of cost effectiveness with which they are constructed and administered to the

large samples. Observations and questionnaires were the methods of data

collection; observations were done on physical facilities for teaching and

learning. A questionnaire was generated with both open and close ended

questions on class teachers and students.

The research had two categories of questionnaires; the teachers‟

questionnaire included basic demographic data on their gender, length of

service and qualification.

Data Collection Procedure

A letter of introduction was obtained from the University for

Development Studies (Faculty of Education), to introduce the research team to

T.I Ahmadiyya School Secretariat. The instrument for the data collection was

a researcher-developed questionnaire. Pilot study was used to ensure validity.

The research team introduced themselves to the students on their purpose or

mission in the school. The researchers used one day for orientation to educate

the students on how to answer the questionnaire when given to them. The time

schedule was first fifteen minutes during their second break. Each student will

be given only one questionnaire to avoid any error. After which the

questionnaires will be retrieved by the researchers.

Data Analysis

Data analysis is the process of evaluating data using analytical and

statistical tools to discover useful information and aid in business decision.

24
(Sridhar 2018) The data was interpreted or analyzed to detect and correct

possible errors and omissions that are likely to occur, to ensure consistency

across respondents.

The data was then coded, after we retrieved our questionnaires and

carefully observed; the data was then filtered to enable the respondents to be

grouped into limited number of categories by using the Statistical Packages for

Social Sciences (SPSS). Data was presented in tabular form, using percentages

and frequencies.

25
 CHAPTER FOUR

RESULTS AND DISCUSSIONS

Introduction

This chapter examines the data collected from the research process so

that appropriate conclusions and recommendations can be drawn. As stated in

the research methodology, the main research tools used in the research process

were questionnaire and observations. The participants‟ expressions were

subjected to meta-analysis. The chapter begins with biological and educational

characteristics of respondents (teachers and students), followed by research

finding. The findings and results of the research are presented in tables in

order to provide visual ease.

Biological and Educational Characteristics of Respondents (Teachers)

This section examines the biological and educational characteristics of

teachers used for the study. It was done based on gender, age, professional

qualification and duration in service. This is because issues on gender, age and

experience have a very strong influence on effective teaching which have a

long way to do with student‟s attitudes towards the subject.

26
Table 1: Biological and Educational Characteristics of Respondents

Frequency (f) Percentage (%)

Gender:

Female 1 33

Male 2 67

Age range :

21-30 1 33

31-40 2 67

Religion:

Muslim 3 100

Class:

Form one 1 33

Form two 2 67

Qualification:

Degree 3 100

Teaching Experience:

1-5 years 2 67

6-10 years 1 33

Source: Fieldwork Survey (June 2019)

Out of the three (3) teachers sampled for the study, one (1) was female

and two (2) were males. This means that most of the information was acquired

from both genders.

Also, Out of the three (3) teachers selected for the study, two (2) were

between the range of thirty-one to forty years (31-40) and one (1) was between

the range of twenty-one to thirty years (21-30). Table 1 above shows that all

27
the teachers who responded to the questionnaires were Muslims representing

hundred percent. The three (3) teachers selected for the study, one (1) teaches

form one and two (2) teach form two. They also one way or the other help to

teach either of the class once the form threes are not there. One of the teachers

teaches both financial accounting and cost accounting in both classes. From

table 1, all the participants representing 100% had Bachelor in Education

Degree. This shows that the entire teachers studied have University degrees in

education and have undergone through professional training in Education and

hence know the concepts and ethics of teaching.

From table 1, two (2) teachers representing 67% of the total teachers

have taught in SHS for a period between 1-5 years, and one (1) teacher

representing 33% of the participants had taught between 6-10 years. This

suggests that greater proportion of the teachers had no much experience in the

field of teaching and adopting appropriate teaching methods in teaching

financial accounting.

Table 2: Biological Characteristics of Respondents (Students)

Frequency Percentage

Gender:
Male 33 47
Female 37 52.9
Age Range:
15-17yrs 16 22.9

18-20yrs 42 60
21-25yrs 12 17.1

Form:
One 27 38.6
Two 43 61.4

Source: Field Data, 2019

28
 Table 2 presents the Biological Characteristics of the respondents

(students). The male students were 33 representing (47.1%) of the sample

while the females were 37 (52.9 %). Majority of the respondents were in form

two of which they were 43 representing 61.4% and 27 students were in form

one representing 38.6%, a total of 16 representing (22.9%) and are within the

age range of 15-17 years, 42 students representing 60% falls within the age

range of 18-20 years whiles 12 students representing 17.1% were falling

between ages 21-25.

The Environmental Factors Affecting Students Attitudes

One of the main purposes of this study was to determine the

environmental factors which affect students‟ attitude toward teaching and
learning of financial accounting. For each of the five questions on
environmental factors, students were asked to respond to each question
choosing from “strongly agree” to “strongly disagree”. The environmental
factors include: students per class, classroom environment, pairing of students,
Location of school, Weather conditions.
Table 3: Environmental factors affecting student’s attitudes

Statement SA A D SD
F % F % F % F %
Students per class 20 28.6 26 37.1 10 14.3 14 20
Classroom environment 17 24.3 39 55.7 5 7.1 9 12.9
Pairing of students 22 31.4 14 20 27 38.6 7 10
Location of school 17 24.3 34 48.6 12 17.1 7 10
Weather conditions 19 27.1 20 28.6 18 25.7 13 18.6
Source: Field Data, 2019
NB: SA= Strongly Agree, A= Agree, D=Disagree, SD=Strongly Disagree
F= FREQUENCY, %= PERCENTAGE
Out of the 70 students, 46 representing (65.7%) students agreed that

environmental factors with regards to the number of students in the class affect

teaching and learning of financial accounting. 24 students representing

(34.3%) disagreed that the number of students per class affects teaching and

29
learning of financial accounting. The students therefore hold the view that the

number of students a teacher handles in financial accounting affects teaching

and learning of it with reference to the number of people agreeing. This is also

consistent with the view of Chingos (2011) and Johnson (2010) that Class size

influence students teaching and learning. And further went on to say that large

class-size affect the academic achievement of students in Senior High Schools

and also constitute the reason for developing certain attitudes towards the

discipline. Large class size makes teaching and learning of Business Education

difficult and it does not promote seriousness among students in Senior High

Schools.

With respect to the classroom environment, 56 students forming (80%)

agreed that the classroom environment affect teaching and learning of

financial accounting as an environmental factor. while 14 students

representing (20%) also disagreed that classroom environment as an

environmental factor affect teaching and learning of financial accounting.

Students therefore are of the view that, considering environmental factor to

affect teaching and learning of financial accounting, classroom needs to be

conducive in order for students to have a sound studies. This is in line with the

view of Philips (2014) that Classrooms with minimal windows and minimal

outside light increases student depressions

However, only 36 students representing (51.4%) agreed that pairing of

students in the class affect teaching and learning of financial accounting as an

environmental factor and 34 students representing (48.6%) disagreed. From

the findings, the students are of the view that pairing of students in the

classroom do affect teaching and learning of financial accounting. This will

30
therefore have a greater positive influence on teachers to teach to the

maximum. As we will agree with (Barkley, Cross& Major, 2014) that students

are paired to improve the quality of discussions, and increases students

willingness and readiness to speak up.

Also, 51 students falling under this category representing (72.9%)

agreed that the location of the school also enhance teaching and learning of

financial accounting as indicated in Table 3. 26 students disagreed and they

represented 27.1 %. The results therefore showed that, the location of a school

enhances teaching and learning of financial accounting whether located in a

noisy environment or not. This is consistent with the view of Shield and

Dockrell (2008) that location of a school affects students‟ performance and

attitude.

Moreover, 39 students (55.7%) agreed that the weather condition at a

particular point in time affect teaching and learning of financial accounting

while 31 students forming (44.3%). This means that students hold the

perception that weather condition at a particular point in time affects teaching

and learning of financial accounting.

The result reveals that environmental factors being part of basic factors

affecting student‟s attitudes plays a key role in the teaching and learning of

financial accounting.

The Teaching Methodologies That Affect the Attitude of Students

The main purpose in this scope is to determine how teaching

methodologies that affect the attitude of students towards teaching and

learning of financial accounting in T.I Ahmadiyya senior high school. For

each of the five questions under teaching methodologies, students were asked

31
to respond to each question choosing from “Strongly agree” to “strongly

disagree”. These include: brainstorming, Teachers using illustration,

Discussions, TLMs usage, Teacher centered.

Table 4: Impart of teaching methodology

Statement SA A D SD
F % F % F % F %

Brainstorming 6 8.6 6 8.6 33 47.1 25 35.7

Teachers using illustrations 22 31.4 30 42.9 12 17.1 6 8.6
Discussions 28 40 31 44.3 6 8.6 5 7.1
TLMs usage 12 17.1 23 32.9 15 21.4 20 28.6
Teacher centered 18 25.7 32 45.7 9 12.9 11 15.7
Source: Field Data, 2019
A= Agree, SA= Strongly Agree, D=Disagree, SD=Strongly Disagree
F= FREQUENCY, %= PERCENTAGE
From Table 4, 12 students representing (17.2%) agreed that,

brainstorming during lesson encourages students to cope with the subject

accounting in T.I Ahmadiyya SHS. However, 58 students representing

(82.8%) of the sample population disagreed. If students are always involve in

the lesson as in they being allowed to ask questions and so on affect the

studying of accounting. As Kumbhar, (2018) agrees that brainstorming

generate a lot of ideas and also encourages creativity of organization.

Therefore the findings are in contradiction of that idea.

Also, 52 students representing (74.3%) agreed that, teachers using

illustrations during teaching enhances understanding and makes learning more

practical. while 18 students representing (25.7%) disagreed. The results

therefore showed that, students in T.I Ahmadiyya School uphold on the use of

illustration for teaching and learning financial accounting. This is consistent

32
with the view of Bonska (2003) who pointed out that, “One remembers only

10% of what is heard and 90% of what is heard, seen and done”

Moreover, 59 of the students‟ constituting (84.3%) agreed Discussions

during financial accounting helps students to understand the subject very well

and makes teaching and learning more interesting While 11 students‟

constituting (15.7%) disagreed. This shows a positive perception on the use of

discussions during lessons. This is consistent with the view of Biney (2018)

who suggested that the student is more likely to learn when he/she actively

participates in the learning process.

Furthermore, 35 students representing (50%) agreed that Teachers

using TLMs to support students learning enhances students‟ knowledge

students. Also, 35 of them representing (50 %) disagreed. This is consistent

with the view of Awojobi (2001) who pointed out that “instructional materials

are very good assets in teaching and learning situation, therefore should be

carefully evaluated to ensure that their effectiveness and reliability meet the

anticipated instructional objectives”. This means that when there are adequate

instructional materials in the teaching and learning of financial accounting, it

will improve students‟ understanding in the study of financial accounting but

since it is rarely used to teach in T.I Ahmadiyya SHS, it has therefore

negatively influenced the students‟ attitudes toward the study of financial

accounting.

Also, 50 students representing (71.4%) agreed that, Teacher centered

approaches enables students to be focused on financial accounting and

however, 20 students representing (28.6 %) disagreed. The students therefore

have positive perception on the use of Teacher centered approach in teaching

33
and learning financial accounting in T.I Ahmadiyya SHS. (Hamdi 2018)

agreed that the teacher spends most of the time presenting the day‟s content to

the class from the whiteboard making the students to follow the day‟s work.

It is clear from the table and analysis that teaching methodologies

employed by the teacher greatly influence the students they are handling.

Home Factors Affecting Student’s Attitude

The purpose of this question is to determine the home factors affecting

student‟s attitude towards teaching and learning of financial accounting. For

each question on home factors, students were to respond, choosing from

“Strongly agree” to “strongly disagree”. These include: Parents occupation,

the gender of students, Peers influence, students receives attention from

parents, parents academic level.

Table 5: Home Factors affecting students attitude

Statement SA A D SD
F % F % F % F %

Parent‟s occupation 21 30 29 41.4 10 14.3 10 14.3

The gender of student 30 42.9 21 30 10 14.3 9 12.9
Peers influence 23 32.9 14 20 28 40 5 7.1
Receiving attention 21 30 13 18.6 28 40 8 11.4
Parent‟s academic level 22 31.4 30 42.9 9 12.9 9 12.9
Source: Field Data, 2019
A=Agree, SA=Strongly Agree, D=Disagree, SD=Strongly Disagree

F= FREQUENCY, %= PERCENTAGE

From table 5, illustrating the response from the home factors, 50

students representing (71.4%) that Parents occupation influences the attitude

of the students whereas 20 students representing (28.6%) disagreed. This is

also consistent with the view of (Harris and Goodall, 2008) as they suggested

34
that the more engaged parents are in the education of their children the more

likely their children are to achieve academic success.

It is also indicated in the table 5 that 51 students representing (72.9%)

agreed that the gender of students affects their attitude toward the teaching and

learning of financial accounting while only 19 constituting (27.1%) disagreed.

This indicates that the gender of a student either being male or female have

positive or negative influence in the study of financial accounting. This is

consistent with the view of Ouigley & Bingham (2011) that males have greater

intention to pursue a career in accounting than their female counterparts.

The perception that peers influence the formation of attitude students

have was agreed by 37 students representing (62.9%) whiles, 33 of the sample

representing (37.1%) students disagreed. The finding therefore showed that

Peers found in the home influence students attitude. And with that Parents

should focus on limiting how their wards associate with their mate‟s at home.

Table 5 also shows that 34 students representing (48.6%) agreed that

receiving attention from parents influences students‟ attitude while 36 of the

students‟ constituting (51.4%) students disagreed .This shows that even

though attention should be given to students but students at T.I Ahmadiyya

School are of the view that too much attention influence teaching and learning

of financial accounting. And is consistent with the view of Hinde (2010) who

pointed out that parents with an education goal follow their child's progress

consistently and help spell words; if their child is not on track, they talk to the

teacher, help with homework or get a tutor to help.

Parents academic level can influence student‟s attitude was agreed by

52 students representing (74.3%) to this perception. 18 students representing

35
(25.7%) disagreed. This reveals that more of the students are of the view that

if a parent is academically sound it had great influence on the student precisely

74.3% have agreed that, the academic level of students‟ parents and positive

attitude towards accounting can influence student‟s attitude as compared to the

25.7% rate of students who disagreed. And Hassan(2015) agreed that parents

who are more involved and active tend to be from a higher social class, have

higher maternal education qualifications, live in two-parent households, have

lower material deprivation, have good maternal psychological health, have

younger children and have children who take a very active role in mediating

between parents and schools

School Factors Affecting Students Attitude

The purpose is to determine the School Factors Affecting Students

Attitude towards Teaching and Learning of Financial Accounting in T.I

Ahmadiyya SHS. For the five questions, students were to choose from

“strongly agree” to “strongly disagree”. This is illustrated in the table 6. They

include, the availability of enough financial accounting books, teaching and

learning resources availability, ICT facility, infrastructures, Support given to

students.

Table 6 : School Factors Affecting Students Attitude

Statement SA A D SD
F % F % F % F %

Availability of books 26 37.1 26 37.1 13 18.6 5 7.1

TLMs availability 5 7.1 19 27.1 26 37.1 20 28.6
ICT facility 9 12.9 40 57.1 6 8.6 15 21.4
Infrastructures 22 31.4 28 40 14 20 6 8.6
Support given to students 30 42.9 29 41.4 6 8.6 5 7.1

36
Source: Field Data, 2019
A=Agree, SA=Strongly Agree, D=Disagree, SD=Strongly Disagree

F= FREQUENCY, %= PERCENTAGE

There is this view that availability of enough financial accounting

books in the school also affect students attitude towards teaching and learning

of financial accounting was shown a great positive response by the students.

This is because, 52 students representing (74.2%) agreed and, 18 students

representing (25.8%) of the sample population disagreed. The study reveals

that students were of the view that the existence of recommended text books

enables them to study effectively. This is consistent with the earlier finding of

research of (Walstad &Rebeck, 2001) that the availability of recommended

books brings certain attitudes towards teaching and learning of accounting.

The table 6 also shows that, 24 students representing (34.2%) of the

students agreed Teaching and learning resources availability influence their

attitude towards the subject whereas 46 students representing (65.8%)

disagreed. In analyzing this, the teachers should ensure usage of teaching and

learning resources before teaching as majority of the students disagreeing to

the fact that they are not available. This is consistent with the view of (Ogata,

2012) pointing out that, the provision of textbooks and other teaching and

learning materials in developing countries continues to be inadequate and

supplemental reading materials are even harder to find although it is a

requirement and recommended that teachers must have access to teaching

materials for classroom instruction and students as well must have access to

learning materials for reading and practice.

The students also agreed to the perception that, there is an ICT facility

in the school. To this, 49 students representing (70%) of the students agreed

37
.21students among the lot disagreed representing (30 %). More than half of the

respondents therefore hold the view that, there is an ICT facility in the school.

In that case researching of information to get more knowledge about financial

accounting is easy. The present result on the positive influence of ICT

facilities contradicts the earlier finding of Becta (2002), who found no

consistent relationship between the average amounts of ICT use reported for

any subject at any given stage.

Also, the findings sought to find whether the kind of infrastructure

they found themselves in influence their attitude. The results came out that, 50

students of the sample constituting (71.4%) agreed while 20 students

representing (28.6 %) disagreed as shown in table 6. The result showed that

students hold the view that, there should be enough infrastructures to enhance

teaching and learning of the subject. Bourner and Race (1990) agreed that

students who have inadequate infrastructures tend to juggle their academic

work and therefore develops certain attitudes toward the discipline.

They also perceive that for students developing certain attitudes there

should be Support given to them. From table 6 under the school factors with

particular reference to support provided to students 59 of them representing

84.3 % agreed. Whiles 11 disagreeing to that fact representing 15.7 %. This is

done or needed to enable students to have a sense of belongingness and as

such develops positively towards the course. Consistently (Can, 2011) agreed

to the fact that The fulfillment of the responsibility is only possible through

the teacher‟s being able to develop healthy personality values themselves as

well as providing efficiency in their relationships with students so as to allow

them to develop their personality freely.

38
 CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

Introduction

This chapter consists of the summary of the major findings,

conclusion, recommendations and suggestions for further research study.

Summary

The purpose of this study is to examine the basic factors affecting the

attitudes of students towards the teaching and learning of financial accounting

of senior high schools in the Wa municipality especially T.I Ahmadiyya SHS.

The study specifically sought to determine the environmental factors that

influence the attitudes of students toward teaching and learning of financial

accounting in T.I Ahmadiyya senior High School, The teaching methodologies

of teachers that affect the attitudes of students towards the teaching and

learning of financial accounting , The home factors affecting student‟s

attitudes towards the teaching and learning of financial accounting, The school

factors that affect student‟s attitude towards the teaching and learning of

financial accounting, The study is a quantitative and qualitative research in

which questionnaires and observations were administered to 70 respondents.

Data interpretation and analyses was done by the use of frequencies and

percentages and the results were presented using tables.

Findings

The first purpose was to investigate students‟ the environmental factors

that influence the attitudes of students toward teaching and learning of

financial accounting.

39
 The result reveals that environmental factors being part of basic factors

affecting student‟s attitudes plays a key role in the teaching and learning of

financial accounting. The respondents responded that the number of students

a teacher handles or found in a particular class greatly influence the students

attitude. So care must be taken by teachers when the number of students in a

class increases of which would make teaching and learning unfavorable. They

have a perception that classroom should be favorable or conducive to

influence their attitude before, during and after the course. Pairing of students

has an impact on their attitude as could be sought from the research work.

Classroom should be well ventilated as the location of the school is in

question. And it could be seen a lot of the responded agreed to that fact. The

findings also revealed students learn under conducive weather condition, so in

the drawing up of the schools timetable consideration should be given to the

time of the day the subject would be fixed.

The second purpose was to determine the teaching methodologies of

teachers that affect the attitudes of students towards the teaching and learning

of financial accounting. Adequate use of illustrations, discussions during

lesson, use of TLMs and teacher centered approach during teaching and

learning increase students‟ knowledge and understanding, brings students

attention to class and makes teaching and learning more practical and

understandable.

The third purpose was to determine the home factors affecting

student‟s attitudes.

The findings show that there is statistically significant influence of

parent‟s occupation on their wards attitudes towards teaching and learning of

40
financial accounting in T.I Ahmadiyya SHS. The findings revealed that,

accounting classes in T.I Ahmadiyya School were dominated by more females

as compared to males. As it is consistent with the respondent‟s view that the

gender of a student greatly imparts their attitude. This is opposing view to

what (Byrne & Willis, 2005) said that male students perceived the study of

accounting as more interesting. And is however consistent with the view of

Hashim et al (2012) found that the female students perceived the accounting

profession more positive than the males.

The fourth purpose was to determine the school factors that affect

student‟s attitude towards the teaching and learning of financial accounting in

T.I Ahmadiyya high School.The findings show that, there are enough financial

accounting books in the school. So among the business as a course interest in

financial accounting supersedes the other business subjects. Though teaching

and learning resources enhances understanding, respondents disagree to its

availability in the school. The school should make it possible by providing the

necessary teaching learning resources. The school is endowed with an ICT

facility to facilitate researches on particular areas of work. The physical

infrastructure or building is okay for the student‟s readiness towards learning

as compared to other public senior high schools around. Maximum support

should be given to the students as in the slow learners, the middle and fast

ones so the course becomes interesting to them and positive results could

always be provided.

Conclusion

Based on the first finding, it can be concluded that, a teacher should

handle a smaller number of students to be able to give enough attention to

41
them. Teachers should always make sure that the classroom environment is

favorable before, during and after the subject. There should be proper

ventilation in the class. In the drawing up of the schools timetable

consideration should be given to the time of the day the subject would be fixed

as the weather condition also is considered a factor.

Also it can be concluded based on the second finding that. Adequate

use of illustrations, discussions during lesson, use of TLMs during teaching

and learning increase students‟ knowledge and understanding, brings students

attention to class and makes teaching and learning more practical and

understandable.

From the third finding, it can be concluded that, parent‟s occupation

effect their wards attitudes towards teaching and learning of financial

accounting in T.I Ahmadiyya SHS. Moreover, accounting classes in T.I

Ahmadiyya School were dominated by more females as compared to males.

And is however consistent with the view of Hashim et al (2012) found that the

female students perceived the accounting profession more positive than the

males. Students should be given maximum attention from the home and the

academic level of their parents can have effect on the students attitude be it

positive or negative towards the subject because a literate parent can be

consistently check the progress of their child‟s attitude towards the subject.

Based on the fourth finding, it can be concluded that, there are enough

financial accounting books in the school. So among the business course

interest in financial accounting supersedes the other business subjects. Though

teaching and learning resources enhances understanding, teaching and learning

is not available in the school. The physical infrastructure is okay for the

42
student‟s readiness towards learning as compared to other private senior high

schools around. Maximum support should be given to the students as in the

slow learners, the middle and fast ones so the course becomes interesting to

them and positive results could always be provided.

Recommendations

Upon the basis of the findings drawn on the study, the following

recommendations are made:

1. We therefore recommend that, the school should

employ system which will enable teachers to handle few students to be

able to yield productivity in terms of results and passing rate.

2. Guidance and counseling sessions should be organized

at the basic level to educate students on what it entails to study

accounting at the SHS level.

3. School authorities should always check to see whether

there is a serene environment to facilitate effective teaching and

learning.

4. Also accounting period should either be fix early in the

morning to avoid heat as the sunny weather condition could bring

laziness on both teachers and students studies.

5. There should be workshops organization in the school

to acquaint teachers with the adequate methodology in teaching.

6. Parents who have their ward studying financial

accounting should positively influence their wards attitude with their

work be it a teacher, Doctor, Lawyer etc. so that students can know

43
 that they need to be strong in their field in order to develop positively

towards the course.

7. Lastly on the school factors, we recommend that the

school should ensure the usage of financial accounting textbooks and

other necessary materials. There should also be the means of providing

adequate teaching and learning resources to enhance understanding.

Suggestions for Further Research

This research work was carried out on the “basic factors affecting the

attitudes of students towards the teaching and learning of financial accounting

of senior high schools in the Wa municipality especially T.I Ahmadiyya SHS.

The researchers wish to suggest that further study should be conducted using

more than one school since our research was carried out in only one school in

Wa Municipality.

In addition, this research was centered on basic factors affecting the

attitudes of students towards the teaching and learning of financial, but further

research work can be widened to assess the basic factors affecting student‟s

attitudes toward the study of business courses.

44
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 APPENDICES

APPENDIX A

UNIVERSITY FOR DEVELOPMENT STUDIES, WA CAMPUS

FACULTY OF EDUCATION

QUESTIONNAIRES ON: BASIC FACTORS THAT AFFECT

STUDENTS ATTITUDES TOWARDS THE TEACHING AND

LEARNING OF FINANCIAL ACCOUNTING IN T.I AHMADIYYA

SHS.

Questionnaire for students

Dear student, you have been chosen as a respondent in a survey which is being

undertaken as part of an educational research in partial fulfillment of the

bachelor of Education in Business Studies in University For Development

Studies, Wa Campus . Your cooperation in filling this questionnaire will

ensure success of the study. The information provided is purely confidential

and is to be used for academic purposes only.

SECTION A: BIOGRAPHIC INFORMATION OF STUDENTS

Please tick (√) to determine your identity in the bracket

1. SEX OF STUDENT

a. Male [ ]

b. Female [ ]

2. AGE RANGE

a. 15-17 [ ]

b. 18-20 [ ]

c. 21-25 [ ]

48
 3. FORM OF STUDENT

a. Form one [ ]

b. Form two [ ]

BASIC FACTORS THAT AFFECT THE STUDENTS ATTITUDES

TOWARDS THE TEACHING AND LEARNING OF FINANCIAL

ACCOUNTING

Please tick (√) to determine your choice in the bracket from strongly agree to

strongly disagree on the table below

Response: A=Agree, SA=Strongly Agree, D=Disagree, SD=Strongly Disagree

SECTION B: THE ENVIRONMENTAL FACTORS
NO STATEMENT A SA D SD
2.1 Number of students per class
2.2 Classroom environment
2.3 Pairing of students.
2.4 Location of school
2.5 Weather conditions
SECTION C: THE TEACHING METHODOLOGIES
3.1 Brainstorming
3.2 Teachers uses illustrations
3.3 Discussions
3.4 Teachers uses TLMs
3.5 Teacher centered
SECTION D: HOME FACTORS
4.1 Parents occupation
4.2 The gender of students
4.3 Peers influence t
4.4 Receiving attention from the parents
4.5 parents academic level
SECTION E: SCHOOL FACTORS
5.1 The availability of enough financial accounting books
5.2 Teaching and learning resources availability
5.3 ICT facility
5.4 Infrastructures
5.5 Support given to students

49
SECTION F

Please provide short answers to these questions below

24. How can Parents, teachers, and community members contribute to the

development of students attitudes towards teaching and learning

accounting?

…………………………………………………………………………

…………………………………………………………………………

…………

25. What will you recommend to help sustain a good attitude of students

toward teaching and learning of accounting?

…………………………………………………………………………………

50
 APPENDICE B

QUESTIONNARIES FOR FINANCIAL ACCOUNTING TEACHERS

Dear Sir/Madam,

We are final year students of the University for Development Studies, Wa

campus. As part of our academic requirement, we are a group of five students

conducting a research on “the factors accounting for the poor performance of

students in financial accounting in TI Ahmadiyya Senior High School, Wa”.

Please, you will be contributing greatly to this study if you answer these

questions objectively. We assure you that any information provided would be

used solely for academic purposes, your confidentiality is assured.

Thank you.

1. Apart from the field trip which you may organize or not, what other

teaching methodologies do you apply when teaching?

………………………………………………………………………………

2. What problems do you face in the teaching of financial accounting in this

school?

..............................................................................................................................

......

3. What do you think can be done to solve the problems in question (2)

above?

…………………………………………………………………………………

…………………………………………………………………………………

…………………………………………………………………………………

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 THE HEADTEACHER

T.I AHMADIYYA SENIOR HIGH

P.OBOX 636
WA MUNICIPAL
Dear Sir,
LETTER OF NTRODCTION
I have the pleasure to introduce the listed students embarking on a research
exercise titled „basic factors that affect the student’s attitudes towards the
teaching and learning of financial accounting in T.I Ahmadiyya senior
high school in the Wa municipality’‟ in fulfillment of B.Ed degree in the
university for development studies (UDS) for your consideration and support
for information and data collection.

AGYEMANG OPOKU HENRY BSE/0720/15

AKOLIGAH YARO RAZACK BSE/0725/15
ATIAH AKUMDAARE PAUL BSE/0729/15
AKWABOA JOHN BSE/0730/15

I account on your usual cooperation. For further information, please contact

the research and project coordinator on 054769488450/0208778450.

Thank you.

…… ……………………
MR. ABDUL-KADIRI YAHUZA
COORDNATOR, RESEARCH AND PROJECTS

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