An investigation into causes of poor performance in accounting at Kenya Certificate of Secondary Examination (K.C.S.E.) in selected schools in Kiambu District, Kenya

Abstract

This study is an investigation into the causes of poor performance in Accounting at Kenya Certificate of Secondary Education (KCSE) examination in selected schools in Kiambu District. The objectives of the study are: a) To find out the academic and professional qualifications and experience of teachers who teach Accounting; b) To verify the textbooks used in teaching Accounting and how adequate they are in terms of content and availability; c) To determine whether or not the syllabus is overloaded; d) To establish how consistently the school in offers the subject; e) To verify whether or not attitudes towards the subject of Accounting had any effect on the performance in the subject. The significance of the study is that it may be used by curriculum developers to review the Accounting syllabus in the future. It may add to research in Kenya given that enough research has not been done in this area.It may also suggest better methods of teaching Accounting for improved performance at the national examinations. The study reviews similar work that has been carried out by other authors and scholars as relating to Accounting. This is presented under the following headings: a) Qualifications and training of head teachers and teachers Previous studies have indicated that teacher characteristics have a strong influence on students' performance. They have shown that headteachers' attitude, management training and general school administration affect performance of students in the national examinations. In addition, other studies have reported a positive relationship between teachers' professional training and job satisfaction and academic performance. b) Textbooks and other learning resources Studies have indicated that the availability of textbooks on time and in adequate quantities has a positive relationship to achievement in secondary schools. Textbooks boost learning in that they facilitate assignment of homework and study activities outside the classroom. This in turn ensures more and adequate coverage of the syllabus and increased individual practice by the students. Other studies have shown that provision of instructional materials and good classrooms, libraries .and textbooks have a profound effect on the learner achievement and performance. This study confirms the earlier findings. c) Interest of students in Accounting Researchers have indicated that interest in a subject is a prerequisite to good performance in it. They have noted that a student's attitude towards a subject, his aspirations, expectations and the time devoted to the subject all contribute to good performance. Achievement motivation and academic inspiration have also been cited as very forceful variables that influence performance. These are nurtured both by the home and school environment. The research design was an ex post facto design. Samples were drawn from a target population of public secondary schools that have offered Accounting in the years (1999-2003) using the stratified random sampling technique. The research instruments that were used were questionnaires, interview and observation guides. The validity and reliability of the instruments was ascertained by carrying out a pilot study. The analysis of the data collected was carried out using descriptive statistics, that is, percentages and frequencies. The analysis was also done in line with the objectives of study. The study established that the qualification and experience of headteachers and teachers, availability and adequacy of textbooks and other learning and teaching resources, and interest of students in the subject played a significant role in influencing performance in Accounting. Concerning the teachers, the study found that the teachers who teach Accounting were not fully trained to teach the subject. The majority of them have qualifications and experience in teaching other subjects such as Mathematics and Commerce but not Accounting. The study therefore recommended in-service training and seminars to enhance and improve the qualifications of teachers. The study also found that there are no standard books for teaching Accounting but teachers in different schools used a variety of books. The study recommended narrowing down on the range of textbooks and choosing those that are most suitable for the syllabus. The study also noted that textbooks and other learning and teaching resources were not adequately available and on time to all the schools where Accounting is offered. The issue of the teaching and instructional methods was also raised. Teachers seemed to be using their own method of instruction. Bearing in mind that schools in Kiambu sit for common district mock and national examinations, the study recommended that methods of teaching Accounting be streamlined. The MOEST should organize more forums through which teachers of Accounting can exchange ideas on how to improve the methods of teaching. Concerning interest in Accounting by students, the study found that many headteachers were not keen to motivate students to opt for the subject. This option also faced a lot of competition from other subjects such as Commerce, Agriculture and Home Science which served as viable alternatives to it. Interest in the subject was also being suppressed by failure of some headteachers to consistently offer the option from one year to the next, citing small "uneconomical" groups of students opting for the subject as the reason. The study recommended that seminars be held to promote the importance of Accounting, not just in schools but also in the wider business world. The study also gave suggestions for further research in the area of Accounting. These included the need to replicate the study using other statistical methods such as Student t-test in order to establish whether or not similar findings can be arrived at. There was also need to carry out further research on other players such as MOEST officers and TSC personnel with the aim of establishing their possible effect on performance. The study also suggested that the study be carried out in other districts in Central Province or other provinces in order to validate its claims on a wider scope as well as ascertain the reliability of the findings. More specific research should be carried out on problems uncovered by the study such as textbook shortages, unsuitably qualified and de-motivated teachers and lack of interest in Accounting by students in order to improve