INFLUENCE OF STUDENTS CHOICE ON FINANCIAL ACCOUNTING

CHAPTER ONE

INTRODUCTION

1.1 Introductory Statement

  Financial accounting originates from Vocational Education. Vocational education in this part of Nigeria (Akwa Ibom State) created little or no impact on the educational scene prior to the Nigerian civil war (1966 – 1970). In other words vocational education began to gain momentum after the civil war when vocational institutions started in a few private places with people who had no previous teacher training education as instructors. In fact these instructors were themselves trained in these private vocational centres.

This invariably means that graduands of these schools were often offered teaching appointment in their alma mater upon course completion. However, in the early 1970s, financial accounting began to gain popularity in the state as more and more colleges or secondary school bound. Students began to embrace this programme of education.

Ginzbert and his Associates (1975) in Umoh (2001); contained that the government took over most of the private vocational institutions in mid – 1970 while efforts were concentrated on constructing more secondary commercial and comprehensive secondary schools in the state.

Therefore, financial accounting which is the basic objective of almost all education, aims at producing an individual with salable occupational skills that prepare him for employment and for assuming a place in the society. However, as technological changes and population trends make our society increasingly aware of adolescent’s need for employment and for assuming a place in the society. The discovery of the importance of the early formative years of growth and of the role which self-concept play in financial accounting has brought about the recognition that vocational guidance for development is relevant during childhood, hence, the pre-vocational junior secondary school in Nigeria’s New Educational Policy known as the “6-3-3-4”.

Infact, the philosophy of financial accounting is to provide skill to meet the social need for an educated labour force. Hence, vocational education must be responsive to the changes and needs of contemporary society. Similarly, vocational education is viewed as an instrument of social and economic accomplishment which must demonstrate the benefits derived from it in order to merit any investment on the programme. Broadly therefore, vocational education includes support for any programme which prepares the individual for gainful employment in any occupation not generally considered to be professional and not requiring the baccalaurate of a higher degree.

Finance Accounting could be for the following purposes:

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