Factors Affecting the Performance of Students in Financial Accounting Subject in State Owned Tertiary Institutions of Borno State
Main Article Content
Abstract
The topic of this research is Factors affecting the performance of students in financial accounting subject in Borno state owned tertiary institutions. The purpose of this study is to find out the Factors affecting the performance of students in financial accounting subject. From the purpose of the study the researcher formulated the research questions. A descriptive survey design was adopted in this research. The population of the study was 500 which was made up of lecturers and students in Borno state own tertiary institutions. The sample size of the study was 200, the sampling techniques was random sampling. The instrument used for data collection was questionnaire. Data collected was analyzed using descriptive statistics using mean ( ) and Standard Deviation (SD) was used to interpret the result of the study using adopted 5 points Likert-type scale. Based on the result of the Findings, the researcher makes his conclusion on whether or not there are Factors affecting the performance of students in Financial Accounting Subject and consequently, make recommendations, based on the analysis of the responses to this finding. It could be concluded thus, that teacher’s, government and administrative factors can make the students develop hatred for the subject which will latter affect their performance and number at the higher level. Furthermore, parental influence affects student’s performance in accounting subject where parents supposed to always encourage their children by checking their work at home. Finally, students, parents, accounting teachers, administrators and Government should try and work effectively and immensely to improve the quality of financial accounting subject.
Downloads
Article Details

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Adewumi, O. (1999). “Strategic Framework for Enhanced Continuing Professional Education in Accounting”, 29th Annual Accountants ICAN Conference Proceeding, Abuja.
Agbata, A.A. (1999). Fundamentals of accounting. Onitsha: West and Solomon Publishing Company Ltd.
Akuchinyere, O. (2018) “Factors affecting the performance of students in Financial Accounting subject in all government-owned secondary schools in Enugu East local government area.
Akuezilo. (2000). “Factors Affecting students’ academic performance of Financial Accounting in Secondary Schools” A Case study of Ofa Local Government Area of Kwara State. Unpublished undergraduate project, A.B.U, Zaria. Nigeria
Ama, G.A. (2000). Modern financial accounting: Theory and practice. Port Harcourt: Educational Books and Investment Ltd.
Anao, R.A. (2009), “A Critical Appraisal of the Teaching and Practice of Accounting in Nigeria” NASB Seminar for Accounting Teachers, Benin City, 29-30 April.
Ayorinde, D (2017) Mass failure in public Examination. Publisher Heinemann Educational Book Nigeria Ltd Ibadan
Babajide O., Samuel F., and Egbide B, (2014), Curriculum Design for Accounting Education in Nigeria. British Journal of Education, Society & Behavioral Science 4(12): 1762-1774, 2014 ISSN: 2278–0998 Science domain international www.sciencedomain.org. Agbo C. I (2006) Fundamental Approached to Financial Accounting
Badejo, A. O. (1997) “Objectives and Features of Professional Education and Training”: Accounting Education in Nigeria: Challenges and Prospects (Ed, E. O. Adegite) Lagos, University of Lagos Press pp 13-20.
Chiamala. (2012). “challenges facing accounting students in Nigeria secondary schools”.
Climent E.E (2014) “Strategies for improving students’ performance in Financial Accounting in NCE Business Education programmes in colleges of Education in south-East Nigeria.
Ekwerike M. (2010) Accounting Theory and Practice 2nd edition. Pacific publishers Enugu Nigeria.
Enthoven, A. J. H. (2002). Accounting Education: Its Importance and Requirement. 5th International Conference on Accounting Education, Canada. pp 10-13.
Ezeani, N.S. (2011).The effect of creative accounting on the job performance of Accountants (Auditors) in reporting financial statements in Nigeria. Being a Paper Submitted to the Department of Accountancy, Faulty of Management Sciences, Ebonyi State University Abakaliki, in partial fulfillment of the requirements for the award of the Degree of Doctor of Philosophy (Ph.D.) in Accountancy.
Eze M.I (2014) Comparison of peer tutoring and memorization strategies on student’s achievement in manufacturers final accounts in colleges of Education in Anambra state, Nigeria.
Fowokan, T. (2011). IFRS Adoption in Nigeria: Tax implications. A paper presented at CITN seminar on IFRS Adoption in Nigeria 4-10.
French, G.R. & Coppage, R.E. (2000). Educational issues challenging the future of the accounting profession. Ohio CPA Journal 59, (3), 69-73.
Garuba, A. O. and P. Donwa (2011). The challenges of Adopting an international financial Reporting system in Nigeria JORIND I(9); 313-317.
Ibironke, A. (2003). The Collapse of Enron Corporation: Challenges to the Accounting Profession A Paper Presented at the ICAN Mandatory Continuing Professional Education Lagos.
Kate Mooney (2012) Essential Accounting Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Naperville.
Lewis R. and Pendrill D. (2004), Advanced Financial Accounting, 7th Edition, Pearson Education Limited Edinburgh Gate Harlow and Bell and Bain Ltd, Glasgow.
Lindstorm F. N. (2006) The PCAOB and the social responsibility of auditors, Accounting Hrrizons, 18 (2), 127 – 133
Longe, O.A. and Kazeem, R.A. (1999) Essential Book-keeping and Accountants. Lagos: Tonad Publishers Ltd:
Maduka, O. A. & Adebowale, H. M. (2009). Communication Skills in Accounting Education: Perceptions of Academics, Employers and Graduate Accountants. Accounting Education Journal Vol. 3 p 205.
Mauldin, S., Crain, J.L. & Mounce, P.H. (2000). The accounting principles instructor's influence on student's decision to major in accounting. Journal of Education for Business,75(3), 142-148.
Okebram S. M. (2014), Research Methodology for Business and Social Science: an expository Viewpoint. John Jacobs Classic Publishers Ltd. Enugu. Nigeria.
Pius. (2010). “Administrative challenges facing head teacher at senior Secondary school” undergraduate project work.
Richard Lewis and David Pendrill (2004) Advanced Financial Accounting, Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England
Tanko, L. (2016) The factors affecting academic performance of students in Borno State.