ABSTRACT
The study examined the effect of class-wide peer tutoring instructional strategy on senior secondary school students’ achievement, interest and motivation in financial accounting in Imo State. The study adopted a quasi experimental non-equivalent pre-test post-test control group design involving one experimental group and one control group. The population of the study consisted of 1910 SSSII financial accounting students in Imo State. The sample size of the study was 175 SS II financial accounting students selected using purposive sampling technique. Nine research questions and nine null hypotheses guided the study. The null hypotheses were tested at 0.05 level of significance. Three instruments used for data collection were developed by the researcher – Financial Accounting Achievement Test (FAAT), which was adapted from WAEC past questions; Financial Accounting Students’ Learning Interest Scale (FASLIS) and Financial Accounting Students’ Learning Motivation Scale (FASLMS). The instruments were validated by three experts. In order to ensure content validity of FAAT, a Table of specification was developed. The FAAT was trial-tested to determine its reliability using Kudder-Richardson (KR-20) test and a reliability coefficient of 0.89 was obtained. The internal consistency of the FASLIS and FASLMS was established using the Cronbach Alpha reliability, which yielded reliability coefficients of 0.75 and 0.83 respectively. Mean scores and standard deviation were used to answer research questions while analysis of covariance (ANCOVA) was used to test the hypotheses at 0.05 level of significance. Major finding of the study showed that exposing senior secondary school students to class-wide peer tutoring (CWPT) instructional strategy resulted to significantly higher achievement in financial accounting. Using CWPT instructional strategy increased senior secondary school students’ interest and motivation in financial accounting. Gender has no significant influence on achievement, interest and motivation of students in financial accounting. There was no significant interaction effect of CWPT instructional strategy and gender on senior secondary school students’ achievement and interest in financial accounting. There was significant interaction effect of CWPT instructional strategy and gender on senior secondary school students’ motivation in financial accounting. Based on these findings, conclusions were drawn and their educational implications extensively discussed. Among the recommendations made were: Since utilizing CWPT instructional strategy improved financial accounting students’ achievement, interest and motivation without gender bias, teachers should therefore expose the students to CWPT by giving them the opportunity to practice and gain mastery of it. Also recommended was that financial accounting teachers should be equipped with the requisite sensibilities and skills needed for effective utilization of CWPT instructional strategy in the classroom through trainings, workshops and seminars.
TABLE OF CONTENT
Page
Title ii
Certification iii
Declaration iv
Dedication v
Acknowledgements vi
Table of Contents vii
List of Tables ix
List of Figures x
List of Appendices xi
Abstract xiii
Chapter 1: Introduction 1
1.1 Background to the study 1
1.2 Statement of the problem 14
1.3 Purpose of the study 15
1.4 Significance of the study 17
1.5 Research questions 20
1.6 Hypotheses 21
1.7 Scope of the study 22
Chapter 2: Review of RELATED Literature 24
2.1 Conceptual Framework 25
2.1.1 Concept of Accounting 25
2.1.1.1 Financial accounting 25
2.1.1.2 Manufacturing
account 31
2.1.1.3 Account
of Non Profit Organizations 32
2.1.2 Current status of teaching and learning of
financial accounting in senior
secondary schools 33
2.1.3 Peer tutoring instructional strategy (Class
wide peer tutoring) 38
2.1.4 Benefits of peer tutoring instructional
strategy 40
2.1.5 Types/strategies of peer tutoring 43
2.1.6 Academic Achievement 49
2.1.7 Interest and achievement 52
2.1.8 Motivation and achievement 54
2.1.9 Gender and achievement 57
2.1.10 Relationship among peer tutoring instructional
strategy, interest,
motivation,
gender and achievement 60
2.2 Theoretical
Framework 62
2.2.1 Vygotsky’s Social Cognitive Theory 62
2.2.2 Social Interdependence Theory 65
2.2.3 Self Determination Theory (SDT) of
Motivation and Interest 69
2.3 Review
of empirical studies 73
2.3.1 Research studies related to peer tutoring,
gender and achievement 73
2.3.2 Research studies related to interest,
motivation and achievement 89
2.4 Summary
of Review of Literature 96
chapter 3: methodology 99
3.1 Design
of the Study 99
3.2 Area of the study 100
3.3 Population of the study 102
3.4 Sample and sampling techniques 103
3.5 Instruments for data collection 104
3.6 Validation of instruments 106
3.7 Reliability of the instruments 106
3.8 Method of data collection 107
3.8.1
Experimental procedure 107
3.8.2 Control of extraneous variables 111
3.9 Method of data analysis 113
CHAPTER 4: RESULTS AND
DISCUSSIONS 114
4.1 Results presentation 114
4.2 Summary of the findings 132
4.3 Discussion of findings 133
CHAPTER 5: SUMMARY,
CONCLUSIONS AND RECOMMENDATIONS 144
5.1 Summary of the study 144
5.2 Conclusions 146
5.3 Educational implications of the findings 147
5.4 Recommendations 149
5.5 Limitations of the study 151
5.6 Suggestions for further studies 152
REFERENCES
153
APPENDICES 167
LIST OF TABLES
Page
Table
4.1.1: Mean and standard deviation achievement score of students
in
class-wide peer tutoring instructional strategy and lecture method 114
Table 4.2.2: Analysis of covariance
on the mean interest score of
students
in financial accounting based on mode of instruction 115
Table
4.1.3: Mean and standard deviation motivation score of students
in class-wide
peer tutoring instructional strategy and lecture method 116
Table 4.1.4: Mean
and standard deviation achievement score of male and female
students
in financial accounting when exposed to class-wide peer tutoring
instructional
strategy 117
Table 4.1.5: Mean and standard deviation interest
scores of male and female
students
in financial accounting when exposed to class-wide peer
tutoring
instructional strategy 118
Table 4.1.6: Mean
and standard deviation motivation scores of male and
female
students in financial accounting when exposed to class-wide peer
tutoring
instructional strategy. 119
Table 4.1.7: Mean
and standard deviation of interaction effect of instructional
strategies
and gender on students’ mean achievement
scores in
financial
accounting. 120
Table 4.1.8: Mean
and standard deviation of interaction effect of
instructional
strategies and gender on students’ mean
interest scores in
financial
accounting. 121
Table 4.1.9: Mean
and standard deviation of interaction effect of instructional
strategies
and gender on students mean motivation score in
financial
accounting 122
Table 4.2.1: Analysis of covariance
of students’ achievement in financial
accounting
based on mode of instruction 123
Table 4.2.2: Analysis of covariance
on the mean interest score of
students
in financial accounting based on mode of instruction 124
Table 4.2.3: Analysis of covariance
of students means motivation scores in
financial
accounting based on mode of instruction 125
Table 4.2.4: Analysis of covariance of male and female students’
achievement
mean
scores on the instructional method 126
Table 4.2.5: Analysis of covariance
of CWPT instructional strategy and gender
on
students’ mean interest scores in financial accounting 127
Table 4.2.6: Analysis of covariance
of CWPT instructional strategy and gender
on
the mean motivation scores of students in financial accounting. 128
Table 4.2.7: Analysis of
interaction effect of CWPT instructional strategy and
gender
on students’ achievement in financial accounting. 129
Table 4.2.8: Analysis of
interaction effect between CWPT instructional strategy
and
gender on students’ mean interest scores in financial accounting. 130
Table 4.2.9: Analysis of
interaction effect of CWPT instructional strategy and
gender
on students’ mean motivation scores in financial accounting. 131
LIST OF FIGURES
Page
Figure 2.1: Conceptual framework representing
the relationship among peer
tutoring,
interest, motivation, gender and achievement. 62
Figure 2.2:-Continuum of
self-determination 70
Figure 2.3: Theoretical framework
representing the relationship among the theories
and
students’ academic achievement. 72
LIST OF APPENDICES
Page
Appendix A: Population
of the study 167
Appendix
B1: Financial Accounting Achievement Test
(FAAT) (Pre-test) 170
Appendix
B2: Marking Scheme for FAAT (Pre-test) 174
Appendix
B3: Financial Accounting Achievement Test
(FAAT) (Post-test) 175
Appendix
B4: Marking Scheme for FAAT (Post-test) 179
Appendix
C: Table of Specification for FAAT 180
Appendix D:
Financial Accounting Students Learning Interest Scale (FASLIS) 181
Appendix
D1: Scoring Guide for FASLIS 182
Appendix E:
Financial Accounting Students Learning Motivation Scale )FASLMS) 183
Appendix
E1: Scoring Guide for FASLMS 184
Appendix F:
Computation of KR-20 for FAAT 185
Appendix
G1: Interest Scale Reliability 187
Appendix
G2: Motivation Scale Reliability 189
Appendix
H: Pre-treatment Training Programme 191
Appendix
I: Lesson Plans for the Experimental
Group 195
Appendix J: Results of Data Analysis 213
CHAPTER 1
INTRODUCTION
This chapter presented
the introduction to the study and the following were addressed: background to
the study, statement of the problem, purpose of the study, significance of the
study, research questions and hypotheses and scope of the study.
1.1 BACKGROUND TO THE STUDY
In order to be globally
competitive and to meet the demands of emerging knowledge economy, Nigeria and
indeed other nations of the world are redesigning and repackaging their
educational systems and programmes; since education is the most potent and
veritable tool for national development.
Knowledge, skills, values and attitudes are acquired through education. However, the primary and most common way of
acquiring education is through qualitative and quantitative formal school
curriculum/education. Through the National Policy on Education, government
places emphasis on vocational and technical education in order to ensure that
secondary school graduates are equipped with requisite skills, knowledge,
competencies and attitudes for gaining employment or for self-employment (Federal
Republic of Nigeria) (FRN, 2014).
The National Policy on
Education stated that the broad goals of secondary education should be
preparation of citizens for useful living within the society and preparation
for higher education. Secondary education therefore builds on the essential
literacy, numeracy and functional knowledge acquired at the first level. In
addition, it offers students through its diversified curriculum, the chance to
accumulate more advanced and specialized knowledge and skill, which are
required for further education, for the labour market, for living and becoming
functional members of the society (FRN, 2014). It is through the teaching and
learning of senior secondary school subjects like financial accounting that
these goals can be achieved.
Financial accounting is one among the vocational subjects offered at the
senior secondary level in Nigeria. It is also among the subjects taken in West
Africa Senior School Certificate Examination and National Examination Council
School Certificate Examination. In Nigeria according to Ibrahim and Wunba
(2018), financial accounting is one of the commercial subjects taught at
secondary school level. Financial accounting as a skill subject, seeks to
achieve one of the goals of the National Policy on Education (NPE), which is to
enable individuals to acquire appropriate skills and develop mental, physical,
social abilities and competencies as equipment to fit in and contribute to the
wellbeing of the society (FRN, 2014). Ibrahim and Wunba (2018) on the other
hand posited that the philosophy of financial accounting is to further provide
students with skills and knowledge of what was taught at basic nine educational
level and also provide the teacher with the framework within which the teaching
is to take place. This subject therefore is expected to equip the students with
the needed competencies and sensibilities needed to keep basic accounting
records.
In the views of Ibrahim and Wunba
(2018) every organization no matter the size;
be it a profit making, a charitable or even a home that deals with money
finds financial accounting very useful. It then implies that knowledge of
financial accounting is very crucial to everybody, governments, public and
private institutions, because in one way or the other, and almost on daily
basis, people perform one form of transaction that involves finance (money).
Financial accounting involves the collection, recording, summarizing, analyzing
and reporting in monetary terms information about a business organization to
the users of such information (Owenvbiugie & Iyoha, 2017).
A close consideration of these
definitions showed that accounting is a discipline that is concerned with the
gathering, sorting, preparation and interpretation of financial reports to
enable the users make informed decisions. The subject should therefore offer
the students the skills of collecting, sorting, recording and preparation of
financial statement to show the financial position of a business for interested
parties to take decision and pass informed judgment. Again, financial
accounting enables learners to gain knowledge desirable to manage personal
finance, make choice in relation to a particular budget and have the skills or
ability to reconcile one’s assets and liability.
The financial accounting
curriculum is based on the National Policy on Education of the Federal Republic
Nigeria. This policy made the provision for the promotion of financial
accounting education, from pre-primary to university level. This is partly embedded
through teaching and learning of financial accounting as well as through
fundamental and applied research in the vocational and technical education. FRN
(2014) recognized this, hence, enlisting the subject for students to select in
their certificate examinations. In this study financial accounting curriculum
is viewed as a document which shows the comprehensive list of topics,
performance objectives, content, teacher and student activities, teaching and
learning methods and materials as well as evaluation guide, which learners are
expected to cover before enrolling in the senior secondary school certification
examinations. Financial accounting curriculum has been going through regular
reviews and reforms according to the Nigeria Educational Research and
Development Council (NERDC, 2007). These reforms/amendments are to suit the
economic and financial needs of the country and to enable students understand
the financial and economic system of the country. The current financial
accounting curriculum is arranged into fifteen themes which include:
a)
Introduction and historical development of
book-keeping and accounting
b)
Accounting principles and concepts
c)
Journals and cash account
d)
Classes of account and final account of a
sole trader (proprietor)
e)
Control account
f)
Depreciation of assets
g)
Manufacturing account
h)
Partnership accounts
i)
Accounts of non-profit making
organizations
j)
Special accounts
k)
Company formation and the Nigerian
financial system
l)
Company accounts and the regulation of the
Nigeria capital market
m)
Commercial accounting
n)
Departmental and branch account and
Government account (NERDC, 2007).
The objectives of studying financial
accounting in senior secondary schools in Nigeria according to the National
Examination Council (NECO, 2004) are:
a)
to enable students understand basic rules
b)
lay proper foundation and understand basic
accounting principles and practices and their application in modern business
activities.
Owenvbiugie and Iyoha
(2017) also maintained that the general objectives of studying financial
accounting are to provide specific instructions to prepare students for careers
in the accounting field, fundamental instruction that will help students assume
their economic roles as consumers, workers, and citizens, background
instruction to assist students in preparing for other professional careers
requiring advanced study in book-keeping and accounting, accounting skills for
personal and future use.
The objectives of studying accounting in
the views of Osuala (2004) are to:
(1) Learn how to keep better records for personal
and home use;
(2) Study
financial accounting records and reports as an integral part of the functioning
of any business enterprise;
(3) Understand
the concept of assets, liabilities and proprietorship so that the fluctuation
in business and records may be correctly interpreted; and
(4) Interpret and analyze business and records in
terms of customers.
Therefore to achieve the
above stated objectives, financial accounting should be taught with effective
and appropriate instructional/pedagogical strategies that will guarantee a
meaningful, productive and result-oriented teaching and learning experience. In
the opinion of Offorma (2013) all the efforts and policies geared towards
improving the education programmes would be futile if the programmes/curriculum
are not well implemented. Offorma (2013) maintained that education in the 21st
century calls for a shift in the delivery system to match the new knowledge,
skills, attitudes and technologies that are emergent. Since curriculum is a
vehicle through which educational goals are attained and methods of delivery
are a component of the curriculum, there is need for employment of effective
instructional delivery systems so as to produce functional citizens who are effective
and globally competent (Offorma, 2013).
Unfortunately,
achievement of students in financial accounting examinations at both internal
and external have not been encouraging and it has been identified as a problem
in Nigeria secondary school education system (Owenvbiugie and Iyoha, 2017;
Ibrahim and Wunba, 2018; and Ogunu, 2000). Onah (2011) opined that poor
academic achievement of students is a source of worry to researchers, parents
and society at large. Owenvbiugie and Iyoha (2017) maintained that the poor
achievement of financial accounting students is obvious in the overall results
of students in external examinations such as the General Certificate
Examination (GCE); Senior Secondary School Certificate Examinations (SSCE) and
National Business and Technical Examination Board (NABTEB).
The breakdown of May/June
SSCE examination conducted by WAEC indicated an average failure rate of 72%,
74%, 74% and 75% in 2008, 2009, 2010 and 2011 respectively (Osuagwu, 2012). The
WAEC Chief Examiners reports from 2006 to 2011disclosed that students’
performance in financial accounting was not encouraging. Also WAEC (2006)
analysis of percentage performance of financial accounting students for 2004,
2005 and 2006 showed 46.20%, 41.98% and 48.90% rates of failure and credit
level percentages of 23.14%, 24.81% and 18.47%
for the respective years. Osuagwu (2012) reported that 60 percent of the
candidates recorded failure while 40 per cent of the candidates recorded credit
level passes in financial accounting in May/June SSCE 2010/2011 examination.
The report from WAEC 2015 May/June SSCE showed over 80% failure rate of the
students in financial accounting (Ibrahim & Wunba, (2018). Also the
National Examination Council NECO (2013-2016) report according to (Ibrahim
& Wunba, 2018) showed drastic decline in the performance of students in
financial accounting. The breakdown of achievement of financial accounting
students in some schools in Owerri education zone visited by the researcher
disclosed poor achievement in the subject. Also records from the Planning,
Research and Statistics unit of the Secondary Education Management Board Owerri
equally showed that students performed poorly in financial accounting.
However as shown in
literature, there are several problems which seem to make the teaching and
learning of financial accounting both difficult and ineffective. They are
students’ phobia for mathematics (because of financial accounting connection to
calculation and the demand nature of financial accounting), inadequate textbooks,
inadequate instructional strategies/methods, inadequate instructional
resources, and inadequate number of qualified teachers (Tran, 2014; WAEC, 2015,
2016; and Anao, 2009). The researcher’s observation from some secondary schools
in Owerri Education zone shows that the number of teachers and students
participating in the teaching and learning of financial accounting is not
encouraging when compared with other vocational subjects. In the quest to know
the reason, some teachers and students interviewed were of the view that though
financial accounting is a compulsory subject to be taught at level one (SS1) of
senior secondary education but in later years, that is from SS2, students are
at liberty to choose subjects they are going to offer for external
examinations. Therefore, most of the students prefer to offer economics,
commerce and others, in place of financial accounting. This results to
students’ low enrolment of the subject at external examinations. Ideally, the
small number of students ought to make for robust and effective teaching
thereby producing good results but the reverse is the case. Subsequent upon the
observed deterioration in the academic achievement, interest and motivation of
secondary school financial accounting students, one wonders if the high failure
rate and poor quality of students as well as the lack of interest and
motivation are not a reflection of the quality of instructional
methods/approaches used by the teachers.
Therefore students’ poor
achievement may not be unconnected to the widely traditional methods/strategies
being adopted by financial accounting teachers in the public secondary schools
(Owenvbiugie & Iyoha, 2017; Ogundola, 2017). Joseph and Joel in Ibrahim and
Wunba, (2018) were of the opinion that teacher- centered teaching strategies
such as the lecture method is not suitable for skills subjects, which financial
accounting is one of them. Financial accounting is a skill-based subject and
therefore requires the utilization of instructional strategies that improves
students’ academic achievement. The implication therefore is that learning by
doing could be the most appropriate instructional strategy for financial
accounting instructional delivery. The traditional/conventional teaching
methods which include lecture method, planned repetition, drill and practice,
discussion, questioning/Socratic method, memorization et cetera are largely
teacher-centred in which knowledge flows from the teacher to the students who
are made to remain passive in the teaching and learning process. Trans (2014)
maintained that almost all the traditional teaching approaches used in schools
around the world, which includes lectures and demonstration, do not have enough
positive effect on learning outcome of students
Therefore conventional/traditional methods of teaching cannot meet
instructional expectations for today’s 21st century financial accounting
students. This is because it denies the students active participation in the
learning process and thus the probability for learning are proportional. It
then means that a learner-centered instructional strategy, which encourages
active participation, is what will be most appropriate for students to really
comprehend and assimilate topics in secondary school financial accounting
curriculum. The learning environment should be transformed from one that is
predominantly memory-based and teacher-centered to one that emphasizes critical
and creative thinking and promotes learner-centered learning (Ismail &
Alexander, 2005). Bearing in mind the fact that financial accounting is a
calculation-based subject, best learned by doing/practice, it will be
interesting to ascertain the effects of peer tutoring instructional strategy on
the achievement, interest and motivation of students in financial accounting in
Imo State.
Peer tutoring is a learner-driven instructional strategy that involves
pairing students together to learn or practice an academic activity. Ogundola (2017)
regarded it as the process between two or more students in a group where one of
the students acts as a tutor for the other group-mate(s). Peer tutoring
according to Hott and Walker (2012) in Srivastava and Rashid (2018) comprises
of students serving as academic tutors and tutees in a flexible environment
where high performing student is paired with a lower performer to learn. Peer
assisted learning also provides a more comfortable learning environment to
allow students feel at ease and be more focused on the content, which leads to
overall better performance in class (Ibrahim & Wunba, 2018).
Peer interaction among students is expected to help them in learning new
skills, knowledge and solutions to each other’s learning challenges by talking
and sharing ideas. Bombardelli (2016) is of the view that usually shy children
learn effectively through peer tutoring by sharing their thoughts with
classmates. This therefore brings us to the issue of individual differences
which cannot be neglected at any stage of learning and the need for a more
social and environmentally friendly instructional approach. Duran (2010)
equally maintained that peer tutoring is based on the tenet that students learn
a great deal by explaining their ideas to others and by participating in
activities in which students can learn from their peers. Emphasizing on the
efficacious nature of peer tutoring instructional strategy Masheady, Harper and
Mallette (2001) are of the view that it allows teachers to accommodate a
classroom of diverse learners including students with learning disabilities and
also increases response opportunities for students, provide additional time for
feedback, and increases the amount of time a student is on-task without
recourse to gender. This shows that peer tutoring is an effective strategy for
accommodating learning in an inclusive classroom environment. Consequently,
Srivastava and Rashid (2018) argued that every educational institution has
students of different academic abilities and thus lays the necessity of
academic support in the form of peer tutoring especially for the at-risk and
high-risk students to assist them pass their courses.
Peer tutoring is based on Vygotsky’s (1978) social cognitive theory
which emphasizes the role of social interaction (dialogue) in the development
of cognition. Vygotsky (1978) elucidated ZPD as the distance between the real
developmental level as established by autonomous problem solving and the level
of potential development as established through problem solving under adult
guide or in cooperation with more proficient peers.
There are mainly two sorts of peer tutoring namely Incidental Peer
Tutoring (IPT) and Structured Peer Tutoring (SPT) (Ogundola, 2017). Incidental
peer tutoring according to the author could be implemented either while
learners are in class, playing after school or when they mingle. Each time
learners work together, play or study and one of them is guiding others, such
is considered incidental peer tutoring. Structured peer tutoring is a form of
peer tutoring that is used in particular cases and subjects, following an organized
plan developed by the teacher. Structured peer tutoring strategy most a times
is used by experienced teachers/adults who are able to plan well ahead of time
and are conversant with the techniques of combining tutors and tutees
appropriately in order to have good tutoring experience.
Varieties of structured peer tutoring include Cross-age Peer Tutoring
(CAPT), Peer Assisted Learning Strategies (PALS), Reciprocal Peer Tutoring
(RPT), Same-age Peer Tutoring (SAPT), and Class Wide Peer Tutoring (CWPT) (Ogundola,
2017). However, despite the variations that exist among peer tutoring
instructional strategy, the underlying fact is that peer tutoring/interaction
can have unswerving powerful effect on academic achievement, interest and
motivation of learners. Therefore the CWPT strategy was adopted in the
experimental group of this study. CWPT is seen as a highly structured
instructional procedure or teaching strategy that is anchored on reciprocal
peer tutoring and group reinforcement whereby within a whole classroom,
students are actively engaged in the process of learning and practicing basic
academic skills at the same time in a systematic and fun-filled way (Barbara,
2005; Maheady & Gard, 2010).
A major distinguishing characteristic of class-wide peer tutoring is
that all peer – tutoring groups are carefully organized within the classroom.
Also the students are specifically instructed on how to tutor one another, so
that each tutee has the benefit of one – on – one instruction and feedback. The
paramount goal of CWPT is to facilitate students’ achievement and mastery of
any classroom subject matter. The steps involved in classroom application of
CWPT according to Barbara (2005) are:
a)
Teacher
facilitation
b)
Selection
of Content/Instructional materials and training of students
c)
Pairing of
the students based on ability
d)
Tutoring
Stage i.e. students facilitation
e)
Students’
switching of roles and
f)
Class-wide
discussion under teacher facilitation.
Several studies and authors support the assertion that peer tutoring
instructional strategy has a lot of positive influence and effect on student
learning, ranging from their academic achievement, interest, motivation, self-
efficacy, socialization experiences et cetera. Academic achievement is a word
used to show the degree of success in some general or specific area. Students’
academic achievement has been shown to have very positive relationship with
teachers’ level of knowledge of the subject matter. It therefore implies that
for financial accounting to be effectively taught in secondary schools there
should be well trained teachers who can select and use appropriate
instructional strategies that will appeal to the students and get them
interested and motivated for optimum performance. Studies carried out by Uroko
(2010); Igboanugo (2013); Adeyemo (2014); Jibrin, Ibrahim and Zayum (2016);
Ogundola (2017); AbdulRaheem, Yusuf and Odutayo (2017); Srivastava and Rashid
(2018); Ibrahim and Wunba (2018); Ullah, Tabassum and Kaleem (2018) and Olawole
(2019); all indicated that students engaged in peer tutoring had better and
improved achievement scores after going through the treatment module/packages
in their various subject areas. However very few of these studies were carried
out on students of financial accounting and but not in Imo State, which is the
present study area.
Interest
is another factor that is likely to influence the participation of students in
financial accounting and by extension in the peer tutoring instruction.
Interest is a kind of sentiment which a person has for something which is
valuable and of benefit. Therefore the interest in a particular thing is a
feeling manifested in an activity. Interest is a propensity to become engrossed
in an experience and to continue in it. It is the zeal or willingness to
participate in an activity from which one derives some pleasure. Interest
according to Uroko (2010) is an essential element for learning to take place;
because a learner is bound to pay attention when a lesson is going on if such a
learner is interested in the particular subject.
However, Uroko (2010) reported high failure rate and relatively small
proportion of students’ interest in subjects that require reading for
comprehension. Therefore students could be more comfortable when they interact
with peers than when they are frightened by the presence of a teacher or an
adult. Working alone with peers may generate interest among students;
therefore, it is important to determine the extent peer tutoring, which is
learner-centered instructional strategy can affect students’ interest in
financial accounting.
Students’ motivation to
learning should be of interest to researchers and educationists. Motivation
refers to students’ desire and willingness to deploy effort toward and persist
in the learning task (Schink, Pintrich & Meece, 2008). Motivation is influenced, among other
factors, by students’ judgments of their abilities to complete the task
successfully and their perception of the benefits that task completion will
bring (Wigfield & Eccles, 2000). This study looked at motivation from the
perspective of the observed poor number of students participating in financial accounting
lessons as well as the poor enrolment of students especially during external
examinations.
The
influence of gender on students’ academic achievement in financial accounting
is of interest in this study. Gender influences students’ academic achievement
and therefore a variable that plays an important role in learning and education
in general. Gender refers to the varied
socially and culturally constructed roles, qualities and behaviour that are
ascribed to women and men of different societies (Olawale, 2019). Eryilmaz
(2004) in Owenvbiugie and Iyoha (2017) observed that gender is a contributory
fact to poor achievement of students in financial accounting. Ishaq (2011) in Ibrahim and Wunba (2018)
maintained that boys outperformed girls in financial accounting at external
examination. Also WAEC Chief Examiners
report (2016) indicated that only 9.8% female students passed financial accounting
at credit level. Uroko (2010) also found that gender has no significant
influence on academic achievement, self-efficacy and interest of students based
on reciprocal peer tutoring. Following
these inconsistencies, this study sort to contribute in resolving this controversy
on gender as it affects financial accounting achievement. The finding of the
study would reveal which gender achieved better especially when exposed to a learner-centered
instructional strategy like class-wide peer tutoring (CWPT).
1.2 STATEMENT OF THE PROBLEM
Financial accounting as
one of the skill subjects at senior secondary education level always attracts
the attention of curriculum planners and developers; as well as the employment
industry. Moreover, the significance of keeping financial records of business,
government and economic activities is very indispensable, hence the need for
students’ especially secondary school leavers to gain basic knowledge of financial
accounting. However, there have been reported cases of poor performance of students
in financial accounting at both internal and external examinations. West
African Examination Council (2015) Chief Examiner’s Report showed that 80.5% of
students that sat for West African School Certificate examination failed; also
the report from the National Examination Council for the years 2013-2016
reveals that the performance of financial accounting students drops by 55%,
40%, 33% and 25% for the respective years.
There
is also the worrisome decline of students’ registration/enrolment in external
examinations in financial accounting, which indicates a serious gap between the
expectations of government as expressed in the National Policy on Education
(NPE) on financial accounting and the actual situation in terms of the
enrolment/registration of students in the subject. The poor performance of
students in financial accounting as well as the lack of interest and motivation
could be as a result of the teaching methods being used by the teachers. Many
teaching methods such as lecture, demonstration, discussion, et cetera, which
are predominantly teacher-centered have being used over the years by teachers
but the achievement of financial accounting
students is steadily declining.
Undoubtedly, the teaching of the subject depends on the use of effective
and appropriate instructional strategies, which should be dynamic, practice
oriented, activity based and student driven; that will invariably promote
students academic achievement as well as arouse their interest and motivation
in learning the subject. Mastering a skill course (like financial accounting),
requires active involvement of learners in the teaching and learning process.
Therefore to improve the general performance of students in secondary school
subjects, financial accounting inclusive, researchers suggest the utilization
of class-wide peer tutoring instructional strategy, which is believed to be
gender friendly and has the potential for helping to initiate and sustain the
interest and motivation of students and consequently improve their
achievement. The class-wide peer
tutoring instructional strategy has been used majorly on other subjects like
Mathematics, Biology and English, but what is not yet certain is the extent to
which class-wide peer tutoring instructional strategy would be effective in
enhancing the achievement, interest and motivation of senior secondary school financial
accounting class II students in Imo State, hence the need for the study.
1.3 PURPOSE OF THE STUDY
The purpose of the study
was to examine the effect of class-wide peer tutoring instructional strategy on
senior secondary school students’ achievement, interest and motivation in financial
accounting. The study specifically intended
to:
(1.)
determine the effect of class-wide peer
tutoring instructional strategy and lecture method on senior secondary school
students’ achievement in financial accounting in Imo State.
(2.)
determine the effect of class-wide peer
tutoring instructional strategy and lecture method on senior secondary school
students’ interest in financial accounting in Imo State.
(3.)
determine the effect of class-wide peer
tutoring instructional strategy and lecture method on senior secondary school
students’ motivation in financial accounting in Imo State.
(4.)
find out the influence of gender on
students’ achievement in senior secondary school financial accounting when
exposed to class-wide tutoring instructional strategy in Imo State.
(5.)
find out the influence of gender on senior
secondary school students’ mean interest score in financial accounting when exposed to
class-wide peer tutoring instructional strategy in Imo State.
(6.)
examine the influence of gender on senior
secondary school students’ mean motivation score in financial accounting when exposed to
class-wide peer tutoring instructional strategy in Imo State.
(7.)
find out the interaction effect of
instructional strategy and gender on senior secondary school students’ mean achievement scores in financial
accounting in Imo State.
(8.)
examine the interaction effect of
instructional strategy and gender on senior secondary school students’ mean
interest scores in financial accounting in Imo State.
(9.)
examine the interaction effect of
instructional strategy and gender on senior secondary school students’ mean
motivation scores in financial accounting in Imo State.
1.4 SIGNIFICANCE OF THE STUDY
The study would be of immense benefit to financial accounting
students, financial accounting teachers, governments both state and federal,
textbook authors, curriculum planners and developers, researchers and
academics.
To financial accounting students, the study would show
whether the approaches class-wide peer tutoring instructional strategy employed
such as brainstorming, cooperating, questioning, analyzing, can improve the
achievement, interest and motivation of students in financial accounting. The
students who received instruction using class-wide peer tutoring approach may
become better learners. The class-wide peer tutoring instructional strategy
could help them to integrate and construct meaning from the financial accounting
texts and exercises, examine and extend the meaning of the exercises, as they
bring the already existing outline to bear on what they study. When the
students see relationship between their use of class-wide peer tutoring
strategy and their improved achievement in financial accounting, they would be
motivated to learn. The students would also develop interest and learn better
since they know that the process of learning affects the product of learning.
Their awareness of this method they use in learning would facilitate their
transfer of this strategy across various tasks and settings. These students
would therefore not attribute their achievement to luck or fate, but would
rather see the need to adopt brainstorming, cooperating, questioning and
analyzing skills that class-wide peer tutoring employed in their independent
studies and in their examinations. They
would realize that their inability to understand and practice financial accounting
exercises is as a result of ineffective instructional strategies. This would
encourage them to develop more sense of independence in order to sustain
challenging and difficult life realities.
For the financial accounting teachers, when they
acquire the knowledge of class-wide peer tutoring instructional strategy, which
students utilize for better understanding, they may consider giving students
learning tips/orientation on class-wide peer tutoring strategy that aid
understanding of financial accounting at the beginning of the session. Such orientations would provide students with
an array of learning skills that they could explore to become independent and
confident learners. By so doing, the teachers would create a healthy learning
environment that is friendly and accommodating to all the students irrespective
of the students’ individual differences and conditions.
The Federal and State Governments and their Ministries
of Education could use the findings of this study, and be motivated to organize
conferences, seminars and workshops for teachers, especially financial accounting
teachers on the peer tutoring strategies that could be useful in promoting
students learning. These workshops and seminars could be designed to provide
in-service training for teachers on how to design and undertake peer tutoring
learning instruction.
One of the major problems in the teaching and learning
of financial accounting is the teacher centered approaches to instruction and
inadequate link between the activities of the learner and class work. In event
the outcome of this study indicates that utilizing class-wide peer tutoring
strategy in teaching financial accounting can increase achievement and enhance
students’ interest and motivation, curriculum planners and developers will see
the need to plan the curriculum in a flexible way to integrate CWPT in order to
improve teaching and learning of the subject.
Also the study would be beneficial to financial
accounting textbook authors. The impact of class-wide peer tutoring
instructional strategy on the achievement, interest and motivation of financial
accounting students may be so significant that textbook writers may include
sufficient information on the strategies in the students’ texts. Any textbook
with sufficient guide on the use of the class-wide peer tutoring instructional
strategy would be popular among students and their teachers whose tasks would
be greatly reduced.
On the part of researchers and academics, the findings
of this study would provide information upon which future researches in the
area of instructional strategies could be based. The records from this study
would also serve as empirical evidence to researchers. Conclusively, the study
would likely improve teaching and learning of
other business related subjects
as well as subjects that are computational and numerate in nature, thereby help
in improving students’ academic achievements.
The influence of gender on achievement, interest and
motivation in financial accounting is another area of importance. The study would
reveal whether class-wide peer tutoring instructional strategy helped the
students to achieve uniform improvement in achievement, interest and motivation
in financial accounting. The finding would help to change the unstated belief
in Imo State that males are superior to females in everything that counts. This
would encourage females to cultivate higher sense of independence and
self-belief in order to sustain challenging and difficult life realities,
especially in taking initiatives and in leadership roles.
The study has some theoretical significance because
the study will be used to explore the validity of the tenets of Vygotsky’s
social cognitive theory, which is based on the fact that recall of information
is highly dependent on the way information is acquired and processed, as well
as the ability of the learner to bring to mind a schema that relates to the
objects or events described in the text. Hence, the mental work processing,
which could be done through brainstorming, analyzing, cooperating, questioning
and summarizing, and the collaborative assistance, both given and received, in
the zone of proximal development (ZPD), would enable the new knowledge to be
stored permanently in the long term memory. In other words, the more information
is completely processed, analyzed and connected with other information, the
better the understanding, as well as the ability to recall.
Lastly, this study would serve as catalyst for further
studies as well as empirical basis for future researches and citations.
1.5 RESEARCH QUESTIONS
Answers to the following research
questions were provided in the study:
(1.)
What are the mean achievement scores of
students exposed to class-wide peer tutoring instructional strategy and those
taught using lecture teaching method in senior secondary school financial
accounting in Imo State?
(2.)
What are the mean interest scores of
students exposed to class-wide peer tutoring instructional strategy and those
taught using lecture teaching method in senior secondary school financial
accounting in Imo State?
(3.)
What are the mean motivation scores of
students exposed to class-wide peer tutoring instructional strategy and those
taught using lecture teaching method in senior secondary school financial
accounting in Imo State?
(4.)
What are the mean achievement scores of
male and female students in senior secondary school financial accounting when
exposed to class-wide peer tutoring instructional strategy in Imo State?
(5.)
What are the mean interest scores of male
and female students when exposed to class-wide peer tutoring instructional
strategy in senior secondary school financial accounting in Imo State?
(6.)
What are the mean motivation scores of
male and female students when exposed to class-wide peer tutoring instructional
strategy in senior secondary school financial accounting in Imo State?
(7.)
What are the interaction effects of
instructional strategy and gender on students’ mean achievement scores in
financial accounting in Imo State?
(8.)
What is the interaction effect of
instructional strategy and gender on students’ mean interest scores in
financial accounting in Imo State?
(9.)
What is the interaction effect of
instructional strategy and gender on students’ mean motivation scores in
financial accounting in Imo State?
1.6 HYPOTHESES
The following hull hypotheses
were tested at 0.05 levels of significance:
(1.)
There is no significant difference between
the mean achievement scores of students taught financial accounting using
class-wide peer tutoring instructional strategy and those taught with lecture
teaching method.
(2.)
There is no significant difference between
the mean interest scores of students taught financial accounting using
class-wide peer tutoring instructional strategy and those taught with lecture
teaching method.
(3.)
There is no significant difference between
the mean motivation scores of students taught financial accounting using
class-wide peer tutoring instructional strategy and those taught with lecture
teaching method.
(4.)
There is no significant difference between
the achievement mean scores of male and female students taught financial
accounting using class-wide peer tutoring instructional strategy.
(5.)
There is no significant difference between
the mean interest scores of male and female students taught financial
accounting using class-wide peer tutoring instructional strategy.
(6.)
There is no significant difference between
the mean motivation scores of male and female students taught financial
accounting using class-wide peer tutoring instructional strategy.
(7.)
There is no significant interaction effect
of instructional strategy and gender on students’ achievement in financial
accounting.
(8.)
There is no significant interaction effect
of instructional strategy and gender on students’ mean interest in financial
accounting.
(9.)
There is no significant interaction effect
of instructional strategy and gender on students’ mean motivation in financial
accounting.
1.7 SCOPE OF THE STUDY
The study focused on the effect of class-wide peer
tutoring instructional strategy on senior secondary school students’
achievement, interest and motivation in financial accounting. Specifically, the
study was delimited to only senior secondary class two (SSII) financial accounting
students in Imo State. The independent variables in this study include
class-wide peer tutoring instructional strategy and gender, while the dependent
variables are achievement, interest and motivation in financial accounting. Financial
accounting tests were drawn from Senior Secondary Schools II curriculum,
covering the following topics: manufacturing, trading, profit and loss account,
and accounts for non profit making organisations. The choice of these topics was based on the observations
of WAEC Chief Examiner’s report (2017) and Eze (2014) that students do not do
very well on questions from these topics at external examinations.
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