POOR PERFORMANCE OF STUDENTS IN ACCOUNTING;

CAUSES AND PROSPECTS

BY
KPOCHI CELESTINE TORYILA
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TABLE OF CONTENTS
Title page

Certification-

ii

Approval page

iii

Dedication -

iv

Acknowledgements

Table of contents -

vi

List of tables

ix

Abstract

4
5
-

CHAPTER ONE: INTRODUCTION

1.1
1.2
1.3
1.4
1.5
1.6
1.7

Background to the Study

Statement of the Problem
Objectives of the Study
Research Questions Statement of Hypothesis
Significance of the Study
Scope of the Study -

4
6
6
7

CHAPTER TWO: LITERATURE REVIEW

2.1

Introduction -

2.2

Conceptual frame work -

2.3

Factors Responsible for Poor Performances of Students

2.4

In Accounting Courses

13

Empirical studies -

25

CHAPTER THREE: RESEARCH METHODOLOGY

3.1

Introduction -

32

3.2

Research design

32

3.3

Population of the Study -

32

3.4

Sample of the Study

33

3.5

Sources and Method of data Collection

34

3.6

Technique of Data Analysis

35

3.7

Model Specification

35

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND

INTERPRETATION OF RESULTS
4.1

Introduction

38

4.2

Data Presentation and Analysis -

38

4.3

Test of Research Hypothesis

44

4.4

Discussion and Interpretation of Results

45

CHAPTER FIVE: SUMMARY, CONCLUSSION, AND

RECOMMENDATIONS
5.1

Introduction -

55

5.2

Summary

55

5.3

Conclusion -

57

5.4

Recommendations -

58

5.5

Suggestions for further research-

60

References -

61

Appendices -

65

LIST OF TABLES
Table 1: Number of Students Who Have Failed and Those Who Have

Never Failed an Accounting Course -

Table 2: Number of Courses Fail By Accounting Students-

39

38

Table 3: The Ranges of CGPA and the Correspondent Number Of

Students within the Ranges -

40

Table 4: Factors That Influence Poor Performance in Accounting

41

Table 5: Paired Samples Test of Pass and Failure Students

42

Table 6: The Coefficient Result for Internal Factors-

43

Table 7: The Coefficient Result for External Factors

44

ABSTRACT
This study empirically investigates internal (prior accounting knowledge,
absenteeism to lecture, students negative attitude towards accounting,
4

inadequate teaching personnel in terms of number and quality, inadequate

preparation and lack of functional library) and external (structure of the
programme, parents social economic-status and extracurricular activities)
factors responsible for poor performance of students in accounting courses at
Benue State University Makurdi. A descriptive regression research design was
employed in the investigation and the questionnaire was used in getting
responses from students on factors that influence their academic performance.
The regression paired sampled t-test and simple percentages were used to
analyse the data collected and the findings revealed that the main factors
responsible for students poor academic performance are extracurricular
activities, structure of the programme, parents social economic-status and
inadequate preparation by students. Internal and external factors significantly
influence poor academic performance of students in accounting courses. There
is a significant difference between the number of students that pass and those
that fail accounting courses. The study recommends among others that there is
need for accounting students to take their academic seriously, the structure of
the entire accounting programme to be critically looked into and amendments
effected where necessary, parents should at any time be prepared to pay the
price for educating their wards/children and Government should specifically
provide aid in form of scholarship schemes to students from low income families
so as to enable them meet up with their financial needs in the university.

CHAPTER ONE

INTRODUCTION
1.1

Background to the Study

Today, accountants have become increasingly concerned about the quality
and quantity of entrants in the accounting profession (American Accounting
Association (AAA), 1986; Big six accounting firms [perspective paper],
1989; Accounting Education Change Commission (AECC), 1990). After
payment you will get the full project or call 08064034407 or email
simoncy2k@gmail.com
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1.2

Statement of the Problem

Accounting profession is one of the most prestigious, most important and
indispensable professions in the world. However to ascertain both internal
and external factors that are responsible for the poor performance of students
in accounting courses, After payment you will get the full project or call
08064034407 or email simoncy2k@gmail.com
PARTNERSHIP

After purchasing your own project materials from us, you can
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1.3

Objectives of the Research

The study sets out clearly among other things to accomplish the

followings outlined objectives.

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1.4

Research Questions
The study specifically seeks for answers to the following questions via

findings.

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1.5

Statement Of Hypothesis
The following null hypothesis has been formulated in three places for to

guide the researcher in his investigation

After payment you will get the full project or call 08064034407 or email
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1.6

Significance of the Study

The research provides accounting profession with valuable information to

reach a better understanding on how different factors are responsible for

8

students poor academic performance in accounting courses. The study seeks to

unravel the mystery behind students abysmal performance in accounting
courses and at the same time proffer practicable suggestions on how to alleviate
this ugly trend if not totally curtailed.
In addition , the students, lecturers and other stakeholders directly or
indrectly involved in the accounting education project globally will find this
research work a valuable material by providing them with first hand information
as to the actual causes of students poor academic performances in accounting
courses. Besides, parents and government will be made to understand those
impediments to reaping the fruits of their investments and also avail them with
the privilege of understanding where they fall short of minimum expectations of
their ward cum future leaders.
On a final note, the study will also be of immense important in the sense
that it will add more statistical data to prior accounting research which will be
used to improve the content, format, quality and teaching-learning process of
accounting courses and also assist academia who desired to carry out further
research on similar related topics.
1.7

Scope of the Study

This study will focus on 200 level to 400 level students currently under

going their under graduate degree programme in accounting department, Benue

state university, Makurdi. 100 levels and 200 level direct entry students, Spill
over students and other stakeholders in accounting education like lecturers,
parents and government have been deliberately excluded due to the following
adduced reasons.
For 100 level and 200 level direct entry students, the reasons for their
exclussion is that they are just coming in the department and are yet to have a
CGPA experience hence yet to come to terms with the reality of failure. For spill
over students, the researcher felt that they may not have a sound and objective
opinion on the subject matter since most of them always blame the department
for being the chief architect of their failure.
Also for other stakeholders like the lecturers, parents and government,
they are excluded because most of the already existing literatures always focuse
on projecting their opinion on while students perform poorly in accounting
courses. Since this research is focussed on students experiential factors that
influence poor performance in accounting courses, the researcher therefore
deemed it good to avail concerned public with the opportunity of knowing from
the horses mouth factors responsible for their abysmal performance in
accounting courses.

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