CHAPTER ONE

INTRODUCTION

1.1     Background to the Study

This chapter is concerned with the influence of teaching and learning materials in the teaching and learning of accounting. The contents covered background of the study, statement of the problem, purpose of the study, research questions, Research hypotheses, significance of the study, limitation of the study and scope of the study.

The use of teaching materials and resources in teaching and learning play very important roles in education all over the world. According to Tamakloe, Amedahe and Atta (2005, p.60) a teaching material is “a material which a teacher uses to facilitate the learning, understanding and acquisition of knowledge, concepts, principle, or skills by his student”.

Teaching and learning resources in education are the use of equipment and materials that are relevant to motivate, inform, instruct, and present the subject matter to the learner as well as marking learning easier than it would have been without it. The use of teaching and learning material/resources often engages the interest of the students, motivating them to learn and increasing their independence, and personal responsibility. Although it is difficult to assess the effectiveness if the use of instructional resources, some students have reported that the use of teaching and learning material/resources is successful in raising examination scores, improving student’s attitude and lowering the amount of the time required to master certain materials (Kurland 2008). While study result may vary greatly, there is a learning material/resources the use of the teaching and learning at all educational levels.

Teaching and learning material/resources cannot be underestimated in the teaching of all subjects among which accounting. This perception maybe changed with the use of teaching and learning material and resources to promote interest in the subjects. Some relevant teaching and learning material commonly used in accounting lesson include Bank Statements, Cardboard, promissory notes, debit and credit notes, samples of final accounts of organizations. These teaching and learning materials are meant to aid teaching and learning of accounting in senior secondary schools (SSS). According to Martin and Arendale (1994), in spite of the benefits that go with the use of teaching and learning material, They are not used much n teaching in school. Although senior secondary school accounting teachers are aware of the existence of these teaching aids. The instructions seem to be exceptionally slow in adopting the various materials to help teaching of accounting. As such, most accounting teachers fall victims of the description of Nacino Brown, Oke and Brown (1982, p.34). That such accounting teachers are mostly accused of over verbalization because in the teaching and learning.

In Owerri Municipal, only a few schools have access to conventional teaching and learning material/resources, while many teachers and student have no access and the training to handle sophisticated information communication gadgets. Adedeji and Owoeye (2002) found out that the quantity of physical material resources allocated to a school has no significant relationship with the academic performance of students in vocational education if the human resources is not well equipped to use them. According to squire (2002), it is not enough to have the necessary resources organized in a manageable framework without a proper delivery channel. Tamakloe et al (2005) noted that the more use of teaching and learning material/resources does not guarantee effective communication or effective teaching. However, it is their careful selection and skillful handling by teachers that renders them useful in influencing teaching and learning.

1.2     Statement of the Problem.

It appears teaching and learning material and resources have a positive influence on the teaching and learning of any subject. It is therefore important for teachers to become familiar with the various types of teaching and learning material as well as the values that can be derived from their proper use. Despite the enormous importance of teaching and learning material/resources on academic performance of student in teaching and learning process. It appears most schools have limited teaching and learning material/resources. In most cases most teachers also face difficulties in handling some of the teaching and learning material/resources and the improper handling of teaching and learning materials/resources can negatively influence academic performance of students in any subject of which accounting is one. The main purpose of the study was to investigate the influence of teaching material and resources in the teaching and learning of accounting in Owerri Municipal at Imo State. According to Ike et al (2015), teaching and learning material and practice makes learning real by bridging the gap between theory and practice, it also provide the learners the opportunity for independent and individualized learning.