COMPARISON OF PEER TUTORING AND MEMORIZATION STRATEGIES ON STUDENTS’ ACHIEVEMENT IN MANUFACTURERS’ FINAL ACCOUNTS IN COLLEGES OF EDUCATION IN ANAMBRA STATE, NIGERIA.
TABLE OF CONTENTS
Title page ——————————————————————————— i
Approval page —————————————————————————- ii
Certification page ————————————————————————- iii
Dedication page ————————————————————————– iv
Acknowledgment page ——————————————————————- v
Table of contents ————————————————————————- vi
List of Tables —————————————————————————– ix
Abstract ———————————————————————————– x
1
CHAPTER ONE: INTRODUCTION
Background of the Study————————————————— 1
Statement of the Problem————————————————— 7
Purpose of the Study——————————————————– 8
Significance of the Study————————————————— 8
Research Questions———————————————————- 9
Hypotheses —————————————————————— 10
Delimitation of the Study ————————————————— 10
CHAPTER TWO: REVIEW OF LITERATURE
Conceptual Framework: ————————————————————— 11
Accounting—————————————————————— 11
Financial Accounting——————————————————– 12
Manufacturing Accounts—————————————————- 20
Teaching Strategies ——————————————————— 21
Achievement —————————————————————- 22
Memorization Strategy—————————————————— 23
Peer Tutoring—————————————————————- 23
Theoretical Framework —————————————————————- 32
Learning Theories———————————————————– 32
Social Interdependence Theory (by Kurt Koffka)————————– 33
Cognitive Developmental Theory (by Jean Piaget)————————– 37
Behavioural Theory (by Vygotsky)—————————————— 38
Related Empirical Studies ————————————————————- 40
Summary of Literature Reviewed—————————————————– 44
CHAPTER THREE: METHODOLOGY
Design of the Study——————————————————— 46
Area of the Study———————————————————– 46
Population for the Study—————————————————- 47
Sample and Sampling Technique ——————————————- 47
Instrument for Data Collection———————————————- 47
Validation of the Instrument———————————————— 47
Reliability of the Instrument———————————————— 48
Method of Data Collection————————————————– 48
Method of Data Analysis—————————————————- 48
CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA
Research Question 1——————————————————— 49
Research Question 2——————————————————— 49
Research Question 3——————————————————— 50
Research Question 4——————————————————— 51
Research Question 5——————————————————— 51
Hypothesis 1—————————————————————– 53
Hypothesis 2—————————————————————– 53
Hypothesis 3—————————————————————– 54
Hypothesis 4—————————————————————– 55
Hypothesis 5—————————————————————– 55
Findings ——————————————————————— 56
Discussion of the Findings————————————————– 57
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
Re-statement of the Problem———————————————— 61
Summary of Procedure Used———————————————— 61
Principal Findings———————————————————– 63
Implications of the Study————————————————— 63
Conclusion —————————————————————— 64
Recommendations ———————————————————- 64
Suggestions for further Study———————————————– 65
REFERENCES——————————————————————————- 66
APPENDICES:
Appendix A: Request for Validation of Instruments ——————————- 70
Appendix B: Request to Carry Out a Research Work in the School under Study— 71
Appendix I: Manufacturing Accounts Achievement Test ————————— 72
Appendix II: Marking Scheme —————————————————— 78
Appendix III: Peer Tutoring Lesson Plans —————————————— 83
Appendix IV: Memorization Lesson Plans——————————————- 94
Appendix V: Observed Performances of Students in Manufacturing Accounts
from 2010 to 2012 (A Pilot Study) ———— ————————- 103
LIST OF TABLES
- Table of Specification
- Mean and Standard Deviation of Pretest and Posttest Scores of Students taught Manufacturing Account using Peer Tutoring and Memorization Strategies.———– 49
- Mean and Standard Deviation of Pretest and Posttest Scores of Students taught
Trading Account using Peer Tutoring and Memorization Strategies. —————— 50
- Mean and Standard Deviation of Pretest and Posttest Scores of Students taught
Profit and Loss Account using Peer Tutoring and Memorization Strategies. ——— 50
- Mean and Standard Deviation of Pretest and Posttest Scores of Students taught
Balance Sheet using Peer Tutoring and Memorization Strategies. ——————— 51
- Mean and Standard Deviation of Pretest and Posttest Scores of Male and
Female Students taught Manufacturers’ Final Accounts using Peer
Tutoring and Memorization Strategies.—————————————————— 52
- Analysis of Covariance of Students taught Manufacturing Account using
Peer Tutoring ‘and Memorization Strategies. ———————————————– 53
- Analysis of Covariance of Students taught Trading Account using Peer Tutoring
and Memorization Strategies. —————————————————————- 54
- Analysis of Covariance of Students taught Profit and Loss Account using
Peer Tutoring and Memorization Strategies. ———————————————– 54
- Analysis of Covariance of Students taught Balance Sheet using
Peer Tutoring and Memorization Strategies. ———————————————— 55
- Analysis of Covariance of Male and Female Students taught Manufacturers’
Final Accounts using Peer Tutoring and Memorization Strategies. ——————– 55
- Summary of the Performances of Students taught Manufacturers’ Final Accounts
using Peer Tutoring and Memorization Strategies —————————————– 56
ABSTRACT
Memorization is a common teaching strategy used by most teachers in the Nigeria educational system. The effect of this strategy on students’ achievement in whatever field has not been ascertained. However, due to regular poor performance of students in manufacturing accounts, the peer tutoring strategy which is now gaining popularity was experimented with to see if the students’ performance would improve. This study compared peer tutoring strategy with memorization strategy on students’ achievement in manufacturers’ final accounts in colleges of education in Anambra State, Nigeria. A quasi-experimental non-randomized control, pretest/posttest design was adopted. The population for the study comprised all 72 NCE year II Business Education (Accounting) students drawn from the two colleges of education in Anambra State, Nigeria. The instrument used for data collection was the manufacturing accounts achievement test (MAAT). Five research questions and five null hypotheses were formulated to guide the study. Mean and standard deviation were used to answer the research questions while analysis of covariance (ANCOVA) was used to test the null hypotheses at 0.05 level of significance. The study found that in general, students taught manufacturing accounts using memorization strategy did not perform well in the pretest but students taught using peer tutoring strategy performed better in the posttest. Inspite of the significant difference in performance between the use of memorization and peer tutoring strategies, gender was not affected. Based on these findings, it was concluded that students learn faster and master skills better when they are allowed to participate actively and interact freely with their peers in the classroom. It was, therefore, recommended that accounting teachers in colleges of education should adopt peer tutoring in teaching manufacturing accounts. This will help to improve students’ learning outcomes through active participation and free interaction among them in the classroom irrespective of their gender.
INTRODUCTION
CHAPTER ONE
Background of the Study
In colleges of education today, accounting is one of the courses that are taught to students. Accounting is a process of providing financial information about the financial transactions carried out by a business organization, so that decisions about the financial activities of the business could be ascertained by users. Oladele (2009) stated that accounting involves the maintenance of an organization’s financial records of revenue and expenditure, as well as accounting for the flow of funds into and out of an organization. Accounting covers two broad areas – financial accounting and management accounting. For the purpose of this study, financial accounting is selected because it comprises manufacturing accounts (manufacturers’ final accounts) as one of its aspects which this study is focusing on.
Financial accounting is a branch of accounting that is concerned with the reporting of financial information. American Accounting Association in Osuala (2004) defined financial accounting as the process of identifying, measuring, and communicating economic information. Asaolu (2005) added that financial accounting is used to report financial data of an organization to the users for objective assessment and decision-making.
Financial accounting gathers and summarizes financial data to prepare financial reports such as balance sheet and income statement for an organization’s management, investors, lenders, suppliers, tax authorities, and other stakeholders. Financial accounting is, therefore, a specialized branch of accounting which keeps track of the financial transactions of a company. Okafor (2000) stated that the fundamental need for financial accounting is to reduce the various principal-agent problems, by measuring and monitoring the agent’s performance and thereafter reporting the results to interested users.
The importance of financial accounting cuts across all sectors of the economy which include employees, general public, government, investment analysts, lenders, managers/directors, shareholders and suppliers. Financial accounting helps employees to assess the potential for providing continued employment and levels of remuneration. It enables the general public to assess general employment opportunities, social, political and environmental issues, and to consider potential for investment. Financial accounting helps government in determining corporate taxation schedule. It enables investment analysts to determine investment potential for individuals and institutions with regard to past and future performance, strength of management as well as risk versus reward. Financial accounting enables lenders to assess the capacity and the ability of a company to service debt and repay capital (Okafor, 2000).