The Challenges of Teaching Financial Accounting In Nigerian Secondary Schools: A Case Study of Gombe State

Abstract

Financial Accounting is part of the Business Studies Curriculum in the group of Vocational Subjects. According to WAEC (2004), financial accounting is the most popular subject that students offer among the vocational elective subjects. The keeping of Accounting Books is essentially an art and the aims of those who study the subject are essentially utilitarian. This paper therefore, seeks to determine the challenges of teaching financial accounting in Nigerian secondary schools: A case study of Gombe State. The population of the study is the 29 secondary Schools that offer financial accounting. The study utilized data from secondary sources. Data were obtained from Examination and Statistics Department of the Ministry of Education and the study utilizes NECO results only. Nine (9) Secondary Schools were selected randomly for the study. The study covered the period 2003 to 2007(five years). The technique of analysis utilized for the study is descriptive in nature. The paper found that some of the challenges include; poor academic performance; the Programme has been haphazardly implemented and treated with levity and lack of adequate instructional materials and/or poor ineffective teaching method. Based on the analysis, the paper recommends that, financial accounting Programme should be restructured to incorporate emphasis on practical teaching including computer software utilization that enable teachers make best use of these technologies and improve tremendously the performance of the student offering financial accounting, concerned authority should increase the budget to allow the provision of necessary equipment for teaching, Less emphasis should be placed on paper qualification to enable students' concentrate on their studies at their pace among others.