1.1 Background of the Study
The primary goal of every teacher everywhere is to transmit knowledge to learners and make lesson presentation vital, alive and lasting for their students. This goal can often be reached through the use of instructional materials, and devices. It is used as media for transmission of concepts and ideas deemed important in current circular requirement. How much a student can learn depends on effective communication. When what we need for effective delivery of a lesson is lacking and if we are able to device or create a suitable substitute for it, the substitute created is an improvised material. Improvisation is a technique of originating a totally new tool, instrument, materials, device or modifying existing ones for serving a particular function.
For a teacher to be able to improvise, he must be innovative, resourceful and creative in both thinking and manipulative skills. Anderson (1917) in young (1999) cited that improvisation is a long standing technique and it is probably as old as the study of experimental science which seems logical if we can recall that the earliest scientist were pioneers in their fields. They had to initiate their ideas, tools and physical demonstration of their validity. However, a more systematic approach to improvisation was development in response to the acute shortage of instructional materials in the laboratories.
The explosion in school enrolment and the poor state of the nation’s economy create a serious scarcity of accounting equipment. Therefore, there is a great need to provide substitute for conventional accounting equipment as students are likely to show greater interest and participation in the course / lessons if they co-operate in the production of the local materials used for their lessons.
In a normal classroom situation, especially during accounting lesson, it is usually not possible for the teacher to get all materials required for the subject. A major problem is lack of money to produce these necessary materials for teaching Accounting. A way out of this problem rest on the ability of the teacher to demonstrate his creative and resourcefulness by creating some of the needed materials from the local environment. Materials production can be undertaken through the use of logical materials from the environment. That is why it is certain the environment ever require the locally produced materials to serve the same purpose which the commercial and sometimes complicated ones also serve.