CHAPTER ONE

INTRODUCTION

1. BACKGROUND OF THE STUDY

Instructional materials are print and non-print items that are rested to impact information to students in the educational process. Instructional materials include items such as: kits, textbooks, magazines, newspapers, pictures, recording videos etc. Instructional materials play a very important role in the teaching and learning process. It enhances the memory level of the students. At this time that education has spread wide and entirely, oral teaching cannot be the key to successful pedagogy; therefore the teacher has to use instructional materials to make teaching and learning process interesting (NIC hulls, 2003; Raw 2006) . According to Abdullahhi (2010), instructional materials are tools locally made or imported that help to facilitate the teaching/learning process. Obanga (2005) view them as materials things which are use to composed ported that could make tremendous enhancement of intellectual use impact the instructional materials The use of instructional materials can enhance the learning achievement. Cronbach (2009) states the important elements of behaviour that provides the base for learning theory situation which consists of all the objects, persons and symbols in the learning environment. Experience in situation prepares a person to respond to similar situation in future. Use of instructional materials can appeal to the individual attention by creating interest goal that will help the learner achieve direct effort. Teacher’s problem of motivation is essentially one of arranging situation with instructional materials in which the learner will see goals he want to attain. Brown etal (2005) summarized the role of teaching aids as follows: 

1. It promotes meaningful communication and effective learning. 
2. They ensure better retention, thus making learning more permanent. 
3. They help to overcome the limited classroom by making the inaccessible accessible.
4. They provide a common experience upon which late learning can be developed.
5. They stimulate and motivate students to learn.
6. They encourage participation especially if students are allowed to manipulate materials used.

Osuala (2010) in his own contribution said it does not only help to motivate and develop interest on the part of the student, but also help to bring about an enhance respect for teachers knowledge of the subject. Instructional materials are also described as concrete or both to the sense organs during teaching (Aginna-Obu 2000). The nature of the learning and the wide range of student’s abilities in the average classroom necessitate a high degree of teachers and experience in the method of presenting the subject matter. This has been truncated with the unavailability of instructional materials in schools. However, a common goal a teacher carries wherever he is, is to make lesson presentation vitally fresh, stimulating and testing for their students. This will help the teacher to individualize the learning method as well as the content and also working according to the student’s need. This goal can be reached most effectively through the use of instructional materials The need to emphasis on the use and importance of instructional materials in any learning and teaching environment cannot be underestimated. For any learning to take place, the teacher has to make use of these materials that would enable him to teach effectively. Equipment and other instructional materials to the some extent determine the method the teacher uses in teaching accounting education. The method adopted could be demonstration, experimental, discussion etc. It is generally agreed by both teachers and school administrator that apart from the chalkboard and textbooks which are often available for the teacher to use, there are other materials that aid or are capable of complementing the teacher’s effort in teaching/learning process. Those materials are commonly called “instructional materials”. One of the reasons why students in our secondary schools sometime find it difficult to comprehend immediately what is being taught by the teacher is the non availability of instructional materials that can easily convey the message of the lesson to the learners. Orji (2000) asserts that teaching aid is “the guidance of learning activities” that “a teacher uses to motivate and arouse student’s desire to learn”. It is to this regard that study is based on the effect of instrucional materials in teaching and learniong of accounting education using Caritas University as the case study.

1. STATEMENT OF THE PROBLEM

The performance of Caritas University student in accounting education examination is worrisome; this could be as a result of lack of instructional materials and other factors. The use of instructional materials is very important in teaching and learning processes. However there are some limitations faced by most schools in making instructional materials available. One of the major challenge is the issue of fund for the provision of instructional materials. Another issues is the teachers level of experience/exposure in the use of instructional materials. Most teachers dislike the use of instructional materials in teaching and learning process and this will have a negative effect on the students.

1.3 AIM AND OBJECTIVES OF THE STUDY

The study seeks to determine the effect of instrucional materials in teaching and learniong of accounting education. The objectives of the study are:

1. To determine the relationship between instructional  materials and teaching and learning accounting education in Caritas University
2. To determine the types of instructional materials for teaching and learning accounting education in Caritas University
3. To identify the factors affecting teaching and learning accounting education in Caritas University
4. To recommend ways to improve the use of instructional materials for teaching and learning accounting education in Caritas University

1.4 RESEARCH QUESTION

The following research questions guide the objectives of the study:

1. What is the relationship between instructional  materials and teaching and learning accounting education in Caritas University?
2. What are the types of instructional materials for teaching and learning accounting education in Caritas University?
3. What are the factors affecting teaching and learning accounting education in Caritas University?
4. What are the ways to improve the use of instructional materials for teaching and learning accounting education in Caritas University?

1.5 STATEMENT OF THE HYPOTHESIS

H0: instructional materials has no significant effect on teaching and learning of accounting education in Caritas University

H1: instructional materials has significant effect on teaching and learning of accounting education in Caritas University

1.6 SIGNIFICANCE OF THE STUDY

The study on the effect of instrucional materials in teaching and learniong of accounting education will be of immense benefit to the entire students and management of Caritas University. The study will guide the lecturers and the school management on the method of instructional delivery and materials for teaching and learning accounting education. The study will also enable students know that types of instructional materials that will enhance their performance in accounting education. The study will also serve as a repository of information to other researchers and students that desire to carry out similar research on the above topic. Finally the study will contribute to the body of the existing literature on the effect of instrucional materials in teaching and learniong of accounting education

1.7 SCOPE OF THE STUDY

The study covers on the effect of instrucional materials in teaching and learniong of accounting education with focus on the entire Caritas University.

 1.8 LIMITATION OF THE STUDY

Financial constraint- Insufficient fund tends to impede the efficiency of the researcher in sourcing for the relevant materials, literature or information and in the process of data collection (internet, questionnaire and interview).

Time constraint- The researcher will simultaneously engage in this study with other academic work. This consequently will cut down on the time devoted for the research work

1.9 DEFINITION OF TERMS

INSTRUCTIONAL MATERIALS: Instructional Materials, also known as Teaching/Learning Materials, are any collection of materials including animate and inanimate objects and human and non-human resources that a teacher may use in teaching and learning situations to help achieve desired learning objectives

ACCOUNTING EDUCATION: Accounting education can be considered as experience, as practice in learning to learn, and as part of education for business.