INFLUENCE OF COMPUTER-AIDED EDUCATION ON STUDENTS’ ACADEMIC PERFORMANCE IN FINANCIAL ACCOUNTING IN FEDERAL ACADEMIES OF EDUCATION, NORHT-WEST GEOPOLITICAL AREA, NIGERIA
This study was conducted on the effects of computer-aided instruction on students‟ academic performance in financial accounting in Federal Colleges of Education; Northwest Geo-political Zone, Nigeria. Four research questions were raised to guide the study. Four null hypotheses were formulated for the study and tested at the probability 0.05 level of significance. Quasi-experimental research design was used for the study. The population of the study was eight hundred and twenty five (825) business education[n students. Purposive sampling was used to select Federal College of Education (Technical) Bichi with population of one hundred and seventeen students and the same number was used for the sample size. The data collection exercise lasted for four (4) weeks. Descriptive Statistics (mean and standard deviation) were used to answer the research questions and t-test was used to test all the null hypotheses at 0.05 level of significant. The result of the study revealed that both Microsoft excel and
Power-point presentation had positive effects on students‟ performance in teaching financial accounting. The study also revealed that there was no significant difference in the performance of female students taught financial accounting using Microsoft Excel and those taught using power-point presentation. The study further revealed that using Microsoft Excel to teach financial accounting is better than using the Power-point presentation in Federal College of Education (Technical) Bichi- Kano, Nigeria. Based on the findings of this study, the researcher proffer three recommendations, amongst which is that financial accounting teachers should be trained and re-trained on how to use the accounting computer packages.
1.1 Background to the Study
The focus of the study is on Federal Colleges of Education in the north-west geopolitical zone of the country and Federal College Education (Technical) Bichi in particular. Federal College of Education (Technical) Bichi is a tertiary institution established by decree No. 4 of 14th March 1986; and reviewed by decree no.6 of January, 1993 by the Federal Government of Nigeria with the sole aim of producing specialist teachers in technical, vocational, business and science subjects for the 9-3-4 system of education. The college is situated in Bichi town of Kano State. Its specific location is about 2.7 kilometers off Kano-Katsina road along the old Bichi-Bagwai road. Federal College of Education (Technical) Bichi was conceived from the need for professionally trained teachers in technical, vocational, business and science subjects, character and learning who will in turn transmit knowledge and the cherished values and aspiration of the Nigerian society to the young generation to ensure sustainable national development.
The curriculum is designed to empower individuals to challenge conventional thinking in pursuit of original ideas. The college management has introduced degree programs in affiliation with some of the reputable Nigerian Universities.
Computers have become the basis of data processing technology used in realizing information production, manipulation, and storing and distributing processes. They are one of the most important technological tools which are made use of in educational and instructional process. They address to more senses compared to other technological tools and make abstract and complicated concepts concrete digitally because of their extensive multimedia properties. Computers play an influential parts in
accomplishing many pedagogical functions such as measuring and evaluating knowledge and giving feedback, observing activities and performance of students, being independent from time and environment, providing students with motivation and participation to the lesson, considering individual differences regulating education level according to existing knowledge and progress of the students, and supporting instruction with such materials as graphics, pictures, animation and sound, (Sahin and Yildirim, 1999 in Al Sharaideh, 2011).
Computer-Aided Instruction (CAI) as the name suggests, is the use of a computer to provide instruction. It is transferring of instructional content and activities to students via computer. The potential benefits of computer aided instruction cannot be underestimated in the contemporary world. There is a plethora of established findings on the instructional value of computer, particularly in advanced countries. There are now several CAI packages on different subjects. It is obvious that the current trend in research all over the world is the use of computer facilities and resources to enhance students‟ learning. The nature of school settings and diversity of students‟ population and work skill requirement have necessitated the need for educators in particular and institution in general to evolve new teaching/learning methods and techniques. The central purpose of education is to effect desirable changes in students‟ behaviour. For learning to be promoted, students must respond to the learning experience to which they have been exposed, to determine whether or not instructional objectives have been achieved. The teachers, on the other hand must be continuous learners as they cannot promote learning if they are ignorant of what it takes to learn.
In his view about the importance of computer aided instruction, Arnold (2007) reported that, information that helps teach or encourages interaction can be presented on computers in the form of text or in multimedia formats, which include photographs, videos, animations, speech, and music. Advantages of CAI include increased students access to information, adoption to individual students‟ abilities and preferences and increasing the amount of personalized instructions received by students. There are the benefits from the immediate responsiveness of computer interactions and appreciation of self-paced private learning environment also. Moreover, CAI learning experiences engage the interest of students and motivate them to learn. it therefore, increase independence and personal responsibility for education. Studies assessing the effectiveness of CAI are increasingly reporting its success in raising students‟ examination scores.
Business Education is an integral part of Vocational and Technical Education
(VTE). VTE, according to United Nations Educational Scientific and Cultural Organisation (UNESCO), and the International Labour Organisation, is that type of education encompassing all those educational processes that lead to the acquisition of practical skills, attitudes understanding and knowledge relating to occupations in various sectors of the economic and social life. Again, Business Education is that aspect of total education programme that provides knowledge, skills understanding and attitudes needed to perform in the business world as a producer and/or consumer of goods and services that business offers.
Specifically, the main objectives of business education as highlighted by National Commission for Colleges of Education (2002), are to produce well qualified and competent National Certificate in Education (NCE) graduates in business subjects, who will be able to teach business subjects at the junior secondary schools, and be engaged in a life of work in an office as well as for self-employment among others. In colleges of education, students are expected to specialize in Accounting or
Secretarial/Office Education option. As part of the courses offer in Accounting Education option is financial accounting. Financial accounting is offered at all levels of the programme in colleges of education.
Financial accounting is an aspect of general accounting that enables management to render accounts for its stewardship in terms of the profit generated in relation to the assets invested in the business. The preparation of financial accounting information must conform to lay down rules, principles and government regulations. Previts and Merino in Principe (2005), maintained that, accounting is viewed as a social instrument; as a device that enables human to better comprehend and control the world of business. Seen in a larger context, along with time management and broader- skills in literacy and mathematics, accounting enables business people to qualify, summarize and interpret the abstract processes of business that could be evidenced by transactions and captured within the double-entry system. Accounting is the process of recording; classifying, selecting, measuring, interpreting and communicating financial data of an organization to enable users make decisions. It incorporates measurement and reporting of profit and
Accounting education is an area that prepares an individual with the necessary skills, knowledge and competencies required in keeping books of account. It involves learning all the principles, rules and regulations and rudiments of accounting/bookkeeping and the methods used in accounting processes. These principles form the basic fundamentals which guide Accountants in recording, appreciating and assessing accounting information as well as the preparation and interpretation of financial statements.
Students‟ academic performance is an aspect of education that has been and still is of great concern to parents, school managers, educational researchers and policy makers in both developing and developed nations. Academic performance refers to what students achieve in their studies and how they cope with or accomplish different learning experiences given to them by their teachers, (Ibrahim, 2012). Lot of studies have been conducted in the area of students‟ achievement and these studies identify and analyses the number of factors that affect the academic performance of the students at school, college and even at University level. Their findings identify students‟ effort, previous schooling, parents‟ educational qualifications, family income, self-motivation of students, age of students, learning preferences and entry qualification of students, peer group influence, learning environment, learning materials, teachers‟ qualifications, and more as important factors that have effects on students‟ academic performance in different setting, (Ali, Haider, Munir, Khan and Ahmad, 2013). In educational institutions, what determines success is students‟ academic performance, or how well a student meets the standards set out by the institution.
The present research intends to establish whether the introduction of computer aided instruction in financial accounting class can enhance the students‟ performance. It is on the basis of discussed variables that the background for this study will be built.
1.2 Statement of the Problem
The need for improvement in teaching and learning of accounting is receiving the deserved attention from many researchers in recent time. Accounting Education Change Commission (AECC), (1990) in Principe (2005) recommends a redirected focus for higher education, giving priority to teaching and curriculum and course development. The commission is convinced that an increased emphasis on teaching and curriculum and course development are vital to the future of accounting education. Again, the need for change has arisen because accounting programmes have not kept pace with the dynamic, complex, expanding and constantly changing professional situations which students seem to be facing in the curriculum.
The researcher has observed that performance of business education students in financial accounting in the past in colleges of education tended to be better and more encouraging as against what is obtainable in recent times. Examination records of NCE I students in financial accounting from School of Secondary Education (Business), Federal College of Education (Technical) Bichi, showed that from 2010 to 2016, the pass rate of students has dropped from 68% to 42% (see details in appendix A). In the same vein, the researcher had interactions with some students and lecturers who gave their views on the reasons for recent poor performances of students in the subject. The reasons given by the students include; lack of motivation and interest in the subject, poor timing, lack of good teachers and poor teaching methods.
On the other hands, some lecturers attributed the poor performance of students to inadequate teaching materials, inadequate teaching staff, over population and low interest on the part of the students to learn the subject. Other researchers have written extensively on performance of students in financial accounting focusing on motivation of students to learn the subject, learning materials, and on attitude of students towards learning financial accounting. The researcher decides to study on how introduction of
CAI in financial accounting class can improve the students‟ performance in the subject.
1.3 Objectives of the Study
The general objective of this study is to assess the effect of computer-aided instruction on students‟ academic performance in Financial Accounting in Federal Colleges of Education in North-West Geo-Political Zone of Nigeria. The specific objectives are to:
- determine the differences in the academic performance scores of students taught financial accounting using Microsoft excel and those taught in the control group using chalk-board in Colleges of Education in the North West Geo-political Zone, Nigeria?
- assess the differences in the academic performance scores of students taught financial accounting using power point and those taught in the control group using chalk-board in Colleges of Education in the North West Geo-political Zone, Nigeria?
- ascertain the differences in the academic performance scores of male students taught financial accounting using Microsoft excel and those taught using power point presentation?
- determine the difference in the academic performance scores of female students taught financial account using Microsoft excel and those taught using power point presentation.
1.4 Research Questions
Based on the specific objectives of the study, the following research questions are drawn:
- What are the differences in the academic performance scores of students taught financial accounting using Microsoft excel and those taught in the control group using chalk-board in Colleges of Education in the North West Geo-political Zone, Nigeria?
- What are the differences in the academic performance scores of students taught financial accounting using power point and those taught in the control group using chalk-board in Colleges of Education in the North West Geo-political Zone,
- What are the differences in the academic performance scores of male students taught financial accounting using Microsoft excel and those taught using power point presentation?
- What are the differences in the academic performance scores of female students taught financial accounting using Microsoft excel and those taught using power point presentation?
1.5 Research Hypotheses
In line with the research questions, the following four null hypotheses are postulated:
- There is no significant difference in the academic performance scores of students taught financial accounting using Microsoft excel and those taught in the control group using chalk board in colleges of education in the North West geo-political zone, Nigeria.
- There is no significant difference in the academic performance scores of students taught financial accounting using power point and those taught in the control group using chalk-board in Colleges of Education in the North West Geo-political Zone, Nigeria?
- There is no significant difference in the academic performance scores of male students taught financial accounting using Microsoft excel and those taught using power point presentation?
- There is no significant difference in the academic performance scores of female students taught financial accounting using Microsoft excel and those taught using power point presentation.
1.6 Significance of the Study
The findings of this study are expected to be beneficial to the following stakeholders: the students, the lecturers, school administrators, policy makers and future researchers. For students, the study will hopefully be beneficial as evidence showing improvements in examination scores of the students taught with the aid of computer exists. The using of computer aided instruction might be a source of excitement and motivation to business education students in learning financial accounting.
The lecturers also stand to benefit from the study. It will hopefully spur the authorities of the colleges to step up in-service training of lecturers to improve their computing skills; thus, increasing their ability to apply CAI in teaching/learning of financial accounting.
The finding of the study will be of great significance to ICT planners and school administrations of colleges of education in the sense that, the finding of the study will give insight of what is expected of them in planning for the students and teachers of the future.
The finding of the study will be of great significance to the Ministry of Education, as well as Ministry of Science and Technology, as they are the principal determinants in the pedagogic aspect of ICT and teacher education training programme in Nigeria. The findings of the study will enable them to understand the situation and position of ICT in teacher training. The study will also be of importance to future researchers who may embark on similar or related field of studies on this topic. The study will serve as a material for reference.
1.7 Basic Assumptions of the Study
For the purpose of the study, the researcher made the following assumptions
- using computer aided instruction to teach financial accounting makes students to perform better in examinations.
- combining traditional method of teaching and computer aided instruction to teach financial accounting does not improve students‟ performance.
- Using excel to teach students financial accounting make them perform better than when they were taught using power point.
1.8 Delimitation of the study
This study used quasi experimental design. The study is delimited to students in accounting education, who are in NCE I in Federal College of Education (Technical) Bichi, Kano State. The study is delimited to one Federal College of Education in order to eliminate intervening variables that may affect the study, such as; peer-group, instructional materials, infrastructure, environment and lecturers. The study is also delimited to the use of Microsoft power-point and Microsoft Excel for instruction. These are some of the computer aided instruction tools which enhance teaching process. Power-point is a software programme which enhances oral presentation and keeps the audience focused on subject of discussion while Excel is the application for reviewing, updating and creating spreadsheets on windows. Cash book is to be taught. It is a topic in financial accounting at NCE I level in colleges of education. The focus will be on two column cash book which accommodates receipt or payment transactions made in cash or through bank. The basis of any business is finance and that is why cash and bank balances are the most important aspects in accounting.
INFLUENCE OF COMPUTER-AIDED EDUCATION ON STUDENTS’ ACADEMIC PERFORMANCE IN FINANCIAL ACCOUNTING IN FEDERAL ACADEMIES OF EDUCATION, NORHT-WEST GEOPOLITICAL AREA, NIGERIA