IMPACT OF INSTRUCTIONAL MATERIALS IN THE TEACHING AND LEARNING OF ACCOUNTING EDUCATION IN TERTIARY INSTITUTIONS IN ANAMBRA STATE

IMPACT OF INSTRUCTIONAL MATERIALS IN THE TEACHING AND LEARNING OF ACCOUNTING EDUCATION IN TERTIARY INSTITUTIONS IN ANAMBRA STATE

ABSTRACT

The purpose of this project was to survey the availability and the extent of utilization of instructional materials in the teaching and learning of Accounting education in  Tertiary Institutions. Five research questions were formulated from the statement of problem and the purpose of the study. Data were collected through the use of questionnaire, administered on Business subject’s teachers of the five (5) selected sample Tertiary Institutions. Data collected were analysed using Descriptive statistics with the Statistical Package for Social Sciences (SPSS). Findings of the study show that diagrams and chalkboard were available and utilized in Accounting education. Student’s attitude towards the use of audio-visual aids was positive. The students supported the use of visual aids in learning Accounting education as it reduces boredom, it makes lesson more practical and interesting. Teachers and principals reveal the lack of sufficient fund which is the greatest among others constraints that gives set back in the provision and utilization of instructional materials for teaching and learning.

The above finding implies that instructional materials should be supplied to Tertiary Institutions for effective teaching and learning of Accounting education.

CHAPTER ONE: 1.0 INTRODUCTION

• BACKGROUND OF THE STUDY

In education, a teacher is a person who provides schooling for pupils and students. The role of a teacher is often formal and on going, ca ried out by way of occupation or profession at a school or other place of formal education. Learning is acquiring new or modifying existing knowledge, behaviour, skills values, or preferences and may involve synthezing different types of information Adeyanju, 1997).

Learning and teaching is the concern of a trained teacher. Learning is a complex process. It can be defined as a change in disposition; a relatively permanent change in behaviuor over time and this is brought about partly by experience. Learning can occur as a result of newly acquired skills, knowledge, perception, facts, principles, and new information at hand (Adeyanju, 1997). Learning can be reinforced with different teaching/learning resources because they stimulate, motivate as well as focus learners’ attention for a while during the instructional process.

In addition to helping students remember important information, teaching/learning resources have other advantages. When properly used they help gain and hold the attention of students. Audio or visual aids can be ver useful in supporting a topic, and the combination of both audio and visual stimuli is particularly effective since the two most important senses are involved (Burrow, 1986). Teachers should keep in mind that they are like salesmen of ideas, and many of the best sales techniques that attract attention of potential clients are well worth considering. Clear y, a major goal of all teaching is for the students to be able to retain as much knowledge of the subject as possible, especially the key points. Numerous studies have attempted to determine how well teaching/learning resources serve this purpose. Indicat from the studies vary greatly from modest results which show 10-15 percent increase in retention to more optimistic results in which retention is increased by as much as 80 percent (Burrow,1986).

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IMPACT OF INSTRUCTIONAL MATERIALS IN THE TEACHING AND LEARNING OF ACCOUNTING EDUCATION IN TERTIARY INSTITUTIONS IN ANAMBRA STATE