Keyword

Institutional factors students performance, principles of accounting accounting/fina nce programme, economics development studies programme

Abstract

This study examined the institutional factors influencing academic performance of students in principles of accounting. This was achieved through a review of extent theoretical and empirical literature and analysis of research questions. In order to generate the necessary data for the study, questionnaire designed in 5 point Likert-scale was administered on seventy-one (71) first year students of Accounting/Finance and Economics/Development studies of the Federal University Otuoke during the 2013/2014 academic session. The data generated for the study were analysed using Pearson Product Moment Coefficient of Correlation. Our findings revealed that the institutional factors affecting students’ achievement in principles of accounting in Nigerian universities are class size, entry requirement, access to functional library, semester duration, contact hours, and curriculum contents. It was therefore recommended that - principles of accounting curriculum should be redesigned to meet the specific needs of each programme; principles of accounting should be taught in small class size to enable the instructor have a close contact with the student; clashed programme whereby a twelve-week semester is collapsed into eight weeks or less should be avoided; a minimum of two contact hours should be designated for each class in principles of accounting; knowledge of book-keeping/accounts or commerce at the secondary school level with a minimum pass grade should be part of the requirements f


Full Text : PDF

References
  • Abraham, B. C. (1987). Computerized practice set in introductory financial accounting. Issues in Accounting Education, 2(1), 1-12. 
  • Adeleke, A. S., Binuomote, M.O & Adeyinka, S.F (2013). Determinants of students’ academic performance in Financial accounting among senior secondary school leavers in Oyo State; International Journal of Business and Management Innovation; 4(2); 89-94.
  • Ahmed, N.S. (2004). Cororate environment disclosure in Libya: Evidence and environment determinism theory. Retrieved from http://researchrepository.napier.ac.uk/2784/I/AhmadPhD410769.pdf
  • Ahmed, N.S., & Gao, S.S. (2004, September). Changes, problems and challenges of accounting education in Libya. Accounting Education, 13(3), 365-390. 
  • Al-Daly, M.M. (2003). The key role of the Libyan business education program to enhance the student performance in undergraduate accounting courses Master thesis, the Libyan Academy, Tripoli, Libyaj.
  • Al-Hanon, H. (2004). Reasons not to take advantage of the body of knowledge gained for the graduate Master thesis. College of Economics, Benghazi, Libya.
  • Al-Kalian, A.K.A. (2000). The relationship between business education and the Libyan economic and social developments. Journal of Economic Research.
  • Al-Khadash, H. A., & A1-Bishtwawi, 5. (2010, September). The Impact of Accounting Software Utilization on Accounting Students Perceived Skills. Middle Eastern Finance and Economics, 2010(7), 140-148. 
  • Almer, E.D., Jones, K., & Moeckel, C.L. (1998). The impact of one-minute papers on learning in an introductory accounting course. Issues in Accounting Education, 13(3), 485-497. 
  • Atieh, S. H. (1997). Student perceptions of the causes of low performance in principles of accounting: A case study in Saudi Arabia. Journal of King Fahd University: Economics & Administration, 10, 35-50. 
  • Austin, A.M., & Gustafson, L. (2006). Impact of course length on student learning. Journal of Economics and Finance Education, 5(1), 26-37. 
  • Ayers, J. B., & Peters, R. M. (1977). Productive validity of the test of english as foreign language for asian graduate students in engineering, chemistry, or mathematics. Educational and Psychological Measurement, 37(2), 461-463. 
  • Bait-EL-Mal, M.M., Smith, M.M.H. C., & Taylor, M.E. (1973). The development of accounting in Libya. International Journal of Accounting Education and Research, 83-102.
  • Basile, A and D’ Aquila, J.M (2002) An experimental analysis of computer-mediated instruction and students’ attitude in principles of financial accounting; Journal of Education for Business; 1(1); 1 – 11.
  • Baxter, C. A. (1974). The effects of computer augmented instruction on achievement in the collegiate principles of accounting course. Georgia, University of Georgia Press.
  • Beets, S.D., & Lobingier, P.G. (2001, Mar-Apr). Pedagogical technique: Students performance and preference. Journal of Education for business, 76(4), 231-235. 
  • Ben-Garbia, S. M. (1990). The interest of integration among scientific research and the accounting profession and business education. Journal of Economic Research, 2(2).
  • Brink, A.G. (2013, August). The Impact of pre- and post-lecture quizzes on performance in intermediate accounting II. Issues in Accounting Education, 28(3), 46 1-485. 
  • Buzied, M. M. (1998). Enterprise accounting and its context of operation: The case of Libya. UK: Durham University. 
  • El Shamy, M., Hamdalla, A., & Al-Modaf, J. (2011, November 2 1-24). The determinants of student performance in advanced accounting - evidence from Kuwait. Proceedings of Macao International Symposium on Accounting and Finance, 1-15. 
  • Elikai, F., & Baker, J. (1988). Empirical evidence on the effectiveness of quizzes as a motivational technique. Issues in Accounting Education, 3(2), 248-254.
  • Er, M.A. (1989). The use of computers in accountancy courses: A new perspective. Accounting and Business Research, 19(76), 319-326. 
  • Flaherty, R.B., & Diamond, M.A. (1996). Position and issues statements of the accounting education change commission, Accounting Education Change Commission and American Accounting Association. Accounting Education Series, 1996(13).
  • Hill, M.C (1998). Class size and students’ performance in introductory accounting courses – further evidence; Issues in Accounting Education; 13(1); 42 – 64.
  • Hong, S.T. (1973). An empirical study of the effectiveness of programmed instruction and computer-assisted instruction in elementary accounting. Dissertation Abstract International, 322.
  • Ingram, R.W (1998) A note on teaching debits and credits in elementary accounting; Issues in Accounting Education; 13(2); 411 – 415 
  • Jochems, W. (1991). Effects of learning and testing in a foreign language. European Journal of Engineering Education, 16(4), 309-316. 
  • Kachelmeier, S.J., Jones, J.D., & Keller, A.J. (1992, Fall). Evaluating the effectiveness of a computer intensive learning aid for teaching pension accounting. Issues in Accounting Education, 7(2), 164-178. 
  • Kilani, K. A. (1988). The evolution and status of accounting in Libya. Ph.D thesis, the University of Hull, UK.
  • Kilani, K. A. (2000). The relationship between business education and the Libyan economic and social developments. Journal of Economic Research, 11(1-2).
  • Nouri, H., & Shahid, A. (2008). The effects of PowerPoint lecture notes on student performance and attitudes. The Accounting Educators Journal, 18, 103-117. 
  • Ogilby, M.A. (2000). The first course in accounting: Students’ perceptions and their effect on the decision to major in accounting. Journal of Accounting Education, 18(2), 63-78. 
  • Okafor, C.A. (2011). Academic performance of male versus female accounting undergraduate students: Evidence from Nigeria. Higher Education Studies, 1(1), 9-19. 
  • Okafor, F.O (2009). Entrenching credible financial reporting in Nigeria – the role of universities; Guest paper presented at Linkage/Awareness seminar for Accounting students in tertiary institutions courtesy NASB; Nnamdi Azikiwe University Awka, 2 – 3 November.
  • Osogbe, D.I (2010) Introduction to financial accounting course for business administration students in Al-Jabal University; Higher Education Research Review; 7(4), 111 – 123.
  • Porter, L.W., & Lawler, E.B. (1968). Managerial attitudes and performance. Homewood, Illinois, US.
  • Reed, S.A., & Holley, J.M. (1989, Fall). The effect of final examination scheduling on student performance. Issues in Accounting Education, 4(2), 327-344. 
  • Sayel, R., & Quraan, A. (1994). Determinates of students’ performance in introductory accounting courses. J Knig Soud Univ, 6(2), 65-80.
  • Shareia, B. (2010). The Libyan accounting profession: Historical factors and economic consequences. Retrieved from http://apira2010.econ.usyd.edu.au/conferencej,roceedings/APIRA-20 10-091 -Shareia-The-Libyan-accounting-profession.pdf
  • Solomon, L. (1975). Improving student attitude in the beginning accounting course. The Accounting Review, 50(3), 601-605.
  • Tailab, M., M (2013). Difficulties of academic achievement in principles of accounting courses for the student perspective evidence from Libya; Higher Education Studies; 3(5); 36 – 46.
  • Ugar, A., & Gungormus, A.H (2011) Factors associated with student performance in financial accounting courses; European Journal of Economics and Political studies; 4(2); 139 – 153 
  • Weinstein, L.P. (1999). Student performance in introductory accounting: A multi-sample, multi-model analysis. Accounting Educators’ Journal, XI, 1-28. 
  • Young, J. (2004). When good technology means bad teaching: Giving professors gadgets without training can do more harm than good in the classroom, students say. The Chronicle of Higher Education, 51(12), 217-226.