CHAPTER ONE

1.0     INTRODUCTION

1.1     BACKGROUND OF THE STUDY

It is a truism among educators that engagement in educational experience produces lasting and better results when the process involves concrete or tangible data that brings together all the aspects of the experience (in this case, what is being learned) into vivid representation e.g audio-visual, real-life experience or virtual reality. Neuroscientific studies have shown that the brain captures and stores better information in the memory when it involves a greater representation of the five senses.

          Examples of learning many authors have written on the use of instructional materials in teaching accounting and other related subjects in order to enhance teaching for changes in mental and behavioral change. These authors include Maluhan (1964) Alake (1978) Adekoye (2008) more especially, it was emphasized in the works of those authors that the use of audio-visual media is affecting the behavior of learners of every field especially accounting was equally shown by some of the authors that those materials are important. It is obvious that accounting teaching and learning cannot be well accomplished without the use of instructional materials. The reason is not far fetched, as advances in technology have brought in instructional materials into the forefront of education as the most radical tools of globalization and skillful development which have affected the classroom teaching-learning situation positively. Such technological breakthroughs as a network are nonworld projected and nonprojected audiovisual electronic materials are important landmarks in knowledge transfer. With them, both teaching and learning have become very effective. Learning aids, instructional materials and devices for learning are now produced in schools. Examples of learning aids that are designed materials that may be locally made or commercially produced: They come in the form of good charts,  illustrated pictorial materials and other two dimensional objects. These are also audio-visual aids. There are teaching gadgets like radio, television and all sorts of projectors with sound systems. It is interesting to note that a large percentage of trained teachers that are undergoing professional training courses can teach with some of these learning aids. They do so consciously because they know that their usage will have a positive effect on their learning outcomes and as part of their cognate experience during teaching practice supervision. They have also reported that learning aids reduce their talk and chalk method.

 The experiences of pupils will become broad by using technological tools like television and motion pictures. Pupils can learn more even though they are still confined to the four walls of the classroom. For instance, in “tele-education” (or “tele-learning” i.e. learning aided by the television), different ideas and concepts can be taught through real-life experience demonstrations, excursions, etc. They allow pupils to come in contact with expert teachers through visual media, pupils can successfully show interrelationship among the complex whole. They also help in the retention of factual knowledge. Humans courtesy of their memory structure, tend to remember what they can see, hear and touch.

1.2     STATEMENT OF THE PROBLEM

The research was motivated by the fact that, without audio-visual aids, students do not retain for long or appreciate what is being taught. This education does not encourage commitment and lacks motivation or support. It is not based on experience in the sense, nor does it extend its experience. These reading, above all, can not be irreversible. Nevertheless, there is also evidence of the poor use and non-accessibility of audio-visual content in classrooms.

Against this backdrop, this research will critically examine the use of audio-visual media of teaching accounting in senior secondary schools. Investigating the use of audio-visual media of teaching effective accounting in senior secondary schools can be difficult as learning is a long life process.

1.3     PURPOSE OF THE STUDY

          The major purpose of this study is to investigate and lay bare the usefulness of instructional materials for the effective teaching and learning of accounting partially in senior secondary schools.

1.4     SIGNIFICANCE OF THE STUDY

          The research work will be a formative evaluation for educational planners in assessing the quality of education on the use of audio-visual media for teaching effective accounting in senior secondary schools. Also, it will help in the formulation of educational policies and show the ministry and states department of education the need for incorporating instructional materials for improving and ensuring qualitative education among senior secondary school pupils.

1.5     RESEARCH QUESTIONS

          The following research questions are to guide the study.

1.       Does the use of audio-visual media in senior secondary schools improve the quality of secondary education?

2.       What are the likely challenges of using audio-visual media for effective teaching accounting?

3.       What are the factors that determine the quality of education?

4.       Does the use of audio-visual media change to the learning process in secondary education?

          This research is restricted to some selected senior secondary schools.

1.6     LIMITATION OF THE STUDY

          The researcher will be limiting the research project work to some selected secondary schools due to insufficient time, inadequate finances and because of the largeness the local government.

1.7     DEFINITION OF OPERATIONAL TERMS

1.       Audio-Visual: These are devices or technology medians or learning devices that helps the teacher to clarify, establish and co-ordinate accurate concepts.

2.       Audio: These are sound especially music that is recorded broadcast or played on electronic equipment.

3.       Visual: This is material that can be seen which a teacher use to teach or transmit knowledge to the pupils.

4.       The Bulletin Board: This is another visual media it is a cheap medium of instruction and always available in the classroom.

5.       Graphic Device: Those media as cartoon, maps, posters, diagrams, drawing. Their used to cover long topic and concepts.

6.       Media: This is the process by which large number of people receive information           and entertainment that is, television, radio and newspaper.

7.       Teaching Media: These are tools used by a teacher to supplement classroom           instruction or to stimulate the interest of the pupils.

8.       Qualified Teacher: This is a teacher who has acquired the maximum body of skill and knowledge needed to teach a particular subject.

9        Attitude: This is the belief or opinion people generally hold on some principles that usually lead to the community of the society.

10.     Senior secondary schools : In this, project refers to the formal school set up attended by children at the early age of their lives.