PROJECT TOPIC- EFFECT OF COPPERATIVE METHOD OF TEACHING ON THE ACHIEVEMENT AND INTEREST OF STUDENTS IN FINANCIAL ACCOUNTING IN SECONDARY SCHOOLS IN OBANLIKU LOCAL GOVERNMENT AREA OF CROSS RIVER STATE
1.1 Background to the Study
The method of teaching adopted to pass unto the learner effective and qualitative education stand as an instrument or machine for effective change in learners behavior. Hornby (2010) defined method as a particular way of doing something. He further defined methodology as a set of methods and principles used to perform a particular activity. Catherine and Angus (2003) defined method as a particular procedure for accomplishing or approaching something. Differences in individual facilitate differences in ways of approach to a particular subject matter or task. Catherine and Angus (2003) defined teaching as imparting knowledge to or instruct (someone) in how to do something, especially in school or as part of a recognized programme. Gagne (2013) stated that teaching is any interpersonal influence which may be exerted by somebody aimed at changing the ways in which other person can or will behave.
According to Imogie (2010), teaching is perceived to be an art and a science. As an Art, it represents the traditional role of transmitting specific body of knowledge, beliefs, values, skills etc to the younger generation in order to perpetuate the cultural heritage of the society. As a science, teaching can be seen as an organized knowledge which is applied to solve emerging problems. Since knowledge is organized, systematic, valid and reliable, the science of teaching amounts to organized instruction which places the teacher novel and unique challenges.
Method of teaching can be defined as the vehicle in which a message is presented. It is defined as ‘a means or manner of procedure especially a regular and systematic way of accomplishing something, Orderly arrangement of parts or steps to accomplish any given academic task. A teaching method comprised the principles and methods used for instruction to be implemented by teachers to achieve the desired learning in students. The term Method of Teaching can further be defined as the general principles, pedagogy and management strategies used for classroom instruction. Several methods of teaching have been in teaching accounting for some years which include: lecture method, dramatization method, enquiry method, field experiment method, problem solving method etc. Despite all the methods mentioned above the quest for better method of teaching in which learning can have better effect on the learners change in behavior is a continuous struggle, hence the need to incorporate modern instructional strategies like cooperative method in the teaching of financial accounting.
Cooperative method of teaching is the instructional use of small group in which the students work together to maximize their own and each other’s learning. In cooperative method of teaching, the students are assigned to small groups by the teacher for the purpose of achieving students of same group as well as personal gain their academic work. The students of Cooperative group do not assume master of the effort which leads to the success of the group as each member actively contributes to the success of the group.
Vygotsky in Dikici and Yavuzer (2006) reported that social experience can shape the cognitive process of individual in a learning situation. He believed that the construction of various points of view into personal thinking results from cooperative efforts to learn, understand, and solve problems. Supporting Dikici and Yavuzers’ views; learning process should be organized in such a way that learners can take responsibility for their own learning processes. In a situation where learners are allowed to study issue and be able to come up with concrete facts about the issue on ground, they will be proud of their contribution as an individual and as a group that lead to the success of the group over the given task. Cooperative Method of Teaching can help in the effective achievement of the learning processes.
According to Abrami, Poulsen and Chambers (2004) Cooperative learning (CL) is a method of teaching in which students work together with the aim to achieve the purpose for which they agree to come together i.e. to promote both their own learning as well as their teammates learning. Cohen in Ahmad and Mahmood (2010) state that in Cooperative Learning students work together in small groups in such a way that everyone will be involved in the task clearly assigned to the group. The aim of Cooperative Method of teaching is to bring students together in a relatively small group to pursue a specific task as well as promoting teamwork among the students.
Cooperative method of teaching can be used for teaching various subjects in secondary schools. Financial Accounting is included as one of the subjects studied in Senior Secondary Schools and tertiary institutions of learning. Financial Accounting is among the subjects taken in West Africa Senior Secondary School Certificate Examinations (WAEC), National Examination Council (NECO) and National Business and Technical Examination Board (NABTECH) respectively. The subject is aimed at equipping their recipients with the competence required to face the demand of the business world. Nwachukwu in Azih (2008) observed that Accounting does not only address itself to the teaching of principles and methods of accounting but extended to the utilization and allocation of resources as an aid to managerial decision making among users of the accounting information. Every element of the society, ranging from the individual to an entire industry or government has to make decisions on how to allocate its resources. In assembling of figures from records, accounting is an information service for effective operation of the business.
Users of financial accounting information depend and rely on how well financial accounting is prepared and its ability to conform to the required accounting standard. These users of accounting information need the information for several reasons such as to indicate their interest as to whether to invest into the said business or not, tax purpose, demand for increase in salary, organizations’ credit worthiness etc. The users range from the individuals, groups, organizations and competitors. Ayodele (1998) pointed out the following as users of Accounting Information; Business owners, ordinary shareholders, debenture holders, creditors, government and employee. Longe and Kazeem (2008) further pointed out the following as users of Accounting Information; Managers, employees, competitors, government, public, owners, creditors, Analysts, Tax authorities, Financial Analysts and Banks.
Secondary education is to prepare students for useful living in the society as well as prepare them for higher education. Financial Accounting equips students with skills that will help them earn a living. Financial Accounting graduates can further their education in the following areas at higher level of education: Accountancy, Business Education and other Management courses to enable them prepare simple business account, read and interpret the result of the financial statement correctly. It will equally help them to be successful entrepreneurs since they can keep adequate record of their business transactions.
Despite the importance of Financial Accounting to the various users of accounting information, enrolment of students to read the subject at secondary schools is not encouraging; students in secondary schools seem not to show much interest in the subject. Consequently they do not perform well in the subject when they take the Senior School Certificate organized by National Examination Council (NECO) and West African Examination Council (WAEC) and other examination bodies. This could be attributed to lack of interest in the subject by the students as well as poor method of teaching adopted by the teacher. Below is the summary of students Achievement in financial Accounting in West African Senior School Certificate Examination and National Examination Council of four (4) Schools for four years presented in the below table: