Tag Archives: Accounting Education

Challenges of Teaching and Learning of Accounting Education in Tertiary Institutions in Enugu State of Nigeria (Published)

The main purpose of the study was to determine the challenges of teaching and learning accounting education in tertiary institutions. The study was guided by two research question and two null hypotheses. The population was 33 lecturers of accounting education in tertiary institutions in Enugu State. No sampling was carried out due to the manageable size of the population. The instrument used for data collection was a 17 item questionnaire developed by the researcher. The instrument was validated by three experts and the reliability of the instrument was determined using Crombach Alpha which yielded reliability index of 0.84. The instrument was administered by the researcher and three trained research assistants. 31 out of 33 copies of questionnaire were well responded to, returned and used for data analysis representing 93.93 percent return rate. Mean and standard deviation were used for data analysis and t-test statistics was used to test the null hypotheses. Some of the findings include; poor remuneration of teachers, lack of qualified accounting education teachers, lack of supporting staff, poor office condition, inadequate classroom and lack of model office as the challenges to teaching accounting education in tertiary institution. The null hypotheses showed no significant difference between the experienced and inexperienced lecturers rating on the itemized challenges. Based on the finding it was recommended among others that qualified and competent accounting education graduates should be employed, classroom facilities should be provided and maintenance of facilities should be carried out from time to time.

Keywords: Accounting Education, Human Resources, Material Resources., Teaching and Learning


Several factors may affect students’ academic performance at universities. The study aims to find out whether student’s attendances have an impact on their academic performance in accounting courses. To accomplish this, a questionnaire was distributed among one hundred Accounting and finance students at Ahlia University. The analyzed data showed a significantly important result which state that if the students are committed in attending their lectures that will improve student’s performance. Results further reveal the effective role of instructor in attracting students to attend lectures by presenting the accounting course material in attractive and interested way. Implying strict attendance policies have a counterproductive result where making class attendance mandatory may cause negative effect by students who shows up in class just to avoid the punishment as they may distract the others. To have distinct students that are able to lead the kingdom towards a bright future, we must examine all aspects that contribute to establishing refined students and raise their level of performance. The finding of this study can contribute in enhancing the performance of accounting students.

Keywords: Accounting Education, Attendance, Students performance, importance of attending


Coinciding with the globalization the importance of the English language has increased, a question came up regarding the accounting explanation language and doesit affect thestudent’s understandability. So, in order to improve the accounting students performance and understandability of the accounting courses, this research have been done on 100 accounting and finance students at Ahila University to measure the effect of studying in native or non-native languages on student’s performance and how that will affect the student’s understanding of the accounting courses. The research found that Accounting students understand better when they were taught by their native language and that will improve their grades. In addition, the study find that the Level of student’s English language proficiency affect their performance in Accounting courses as long as all accounting courses are English books. Improving accounting students has been an important issue and to improve their understandability the result of this study should be taken into consideration. As instructors should explain the accounting course materials by student’s native language to have a better and more educated accountants to be able to understand accounting concepts better and meet the labor market requirements

Keywords: Accounting Education, English Language, Students performance