EXTENT OF USE OF INSTRUCTIONAL MATERIALS IN TEACHING AND LEARNING OF ACCOUNTING IN JUNIOR SECONDARY SCHOOLS

CHAPTER ONE: INTRODUCTION

1.1 Background of the Study

Instructional materials are educational resources used by teachers to facilitate learning and by students to enhance understanding of subject matter. Instructional materials include visual aids (charts, diagrams, posters, pictures), audio aids (recordings, radio), audio-visual aids (videos, films, animations), printed materials (textbooks, workbooks, handouts, pamphlets), real objects (specimens, models, equipment), and digital resources (educational software, online videos, interactive simulations). In the context of accounting education, instructional materials include source documents (invoices, receipts, cheques), accounting stationery (ledgers, journals, cash books), charts of accounts, specimen financial statements, accounting software (e.g., QuickBooks, Sage), and digital learning platforms (e.g., Google Classroom, Moodle) (Ololube, 2015). (Ololube, 2015)

The importance of instructional materials in teaching and learning cannot be overstated. Instructional materials serve multiple functions: (1) motivation (capture students’ attention and interest); (2) clarification (make abstract concepts concrete and understandable); (3) reinforcement (provide practice and repetition); (4) retention (improve memory and recall); (5) individualization (cater to different learning styles); (6) active learning (engage students in hands-on activities); and (7) real-world connection (link classroom learning to practical applications) (Ekpo, 2016). (Ekpo, 2016)

The Nigerian education system has undergone several reforms. The Universal Basic Education (UBE) Act of 2004 made nine years of basic education (six years primary, three years junior secondary) compulsory and free. The National Policy on Education (2013) revised the curriculum, emphasizing practical and vocational skills. The Junior Secondary School (JSS) curriculum includes Business Studies, which encompasses accounting (bookkeeping) as a component. The curriculum aims to equip students with basic accounting skills: recording transactions, preparing ledgers, balancing accounts, and preparing simple financial statements (Federal Republic of Nigeria, 2013). (Federal Republic of Nigeria, 2013)

The teaching and learning of accounting in junior secondary schools face several challenges. Abstract concepts: accounting involves abstract concepts (debit, credit, assets, liabilities, capital) that are difficult for young learners (ages 12-15) to grasp without concrete illustrations. Lack of instructional materials: many schools lack basic instructional materials such as source documents (invoices, receipts), accounting stationery (ledgers, journals), charts, and textbooks. Large class sizes: overcrowded classrooms (50-100 students) make individual attention and hands-on activities difficult. Inadequate teacher training: many accounting teachers lack pedagogical training on how to use instructional materials effectively. Poor funding: schools allocate insufficient budgets for instructional materials (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Theoretical frameworks for instructional materials include several learning theories. Constructivist learning theory (Piaget, 1972) suggests that learners construct knowledge through active engagement with materials and experiences. Instructional materials provide concrete experiences for learners to construct accounting concepts. Cognitive load theory (Sweller, 1988) suggests that instructional materials reduce cognitive load by presenting information visually (diagrams, charts) and verbally, reducing the burden on working memory. Dale’s cone of experience (Dale, 1969) suggests that learners retain more when they engage in hands-on activities (real objects, simulations) than when they read or listen passively (Dale, 1969; Piaget, 1972; Sweller, 1988). (Dale, 1969; Piaget, 1972; Sweller, 1988)

Empirical studies have demonstrated the positive impact of instructional materials on student achievement in accounting. Studies have found that students taught with instructional materials (charts, ledgers, source documents) achieve significantly higher test scores than students taught without instructional materials (Eze and Okafor, 2020). Students exposed to real source documents (invoices, receipts, cheques) understand accounting concepts better than students who only read textbooks. Computer-assisted instruction (accounting software, spreadsheets) improves students’ practical skills (Okafor and Ugwu, 2019). (Eze and Okafor, 2020; Okafor and Ugwu, 2019)

In Nigeria, several studies have examined the availability and use of instructional materials in secondary schools. Studies have found that instructional materials are generally inadequate: many schools lack textbooks, charts, laboratory equipment, and audio-visual aids. The extent of use of available materials is also low: teachers often rely on lecture method (chalk-and-talk) rather than using instructional materials. Factors limiting use include: lack of materials, lack of teacher training, large class sizes, and time constraints (Ekpo, 2016). (Ekpo, 2016)

In junior secondary school accounting (Business Studies), specific instructional materials are required. Source documents (invoices, receipts, credit notes, debit notes, cheques, pay-in-slips) help students understand business transactions. Accounting stationery (journals, ledgers, cash books, trial balance sheets) help students practice recording and posting. Charts and diagrams (accounting cycle chart, T-accounts) help students visualize accounting processes. Specimen financial statements (income statement, balance sheet) help students understand final accounts. Accounting software (e.g., QuickBooks, Excel) introduces students to computerized accounting (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

The junior secondary school level (ages 12-15) is a critical stage for laying the foundation for senior secondary school accounting and tertiary education. Students who do not grasp basic accounting concepts (debit, credit, assets, liabilities) in JSS struggle in senior secondary school. Instructional materials are essential for making abstract accounting concepts concrete and understandable. Without instructional materials, accounting becomes a rote memorization exercise (definitions, rules) rather than a practical skill (Uche and Adeyemi, 2018). (Uche and Adeyemi, 2018)

The COVID-19 pandemic (2020-2021) disrupted education, forcing schools to close and shift to remote learning. The pandemic highlighted the importance of digital instructional materials (online videos, interactive simulations, e-books). However, many Nigerian schools lacked digital infrastructure (computers, internet) and teachers lacked digital skills. The extent of use of digital instructional materials in junior secondary school accounting is unknown (Ogunyemi and Adewale, 2021). (Ogunyemi and Adewale, 2021)

Despite the recognized importance of instructional materials, the extent of their use in teaching and learning of accounting in junior secondary schools in Nigeria has not been systematically studied. Most studies focus on science subjects (biology, chemistry, physics) or general education. Few studies focus on accounting education at the JSS level. Few studies examine the factors influencing the use of instructional materials (availability, teacher training, class size, time, funding). This study addresses these gaps (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

1.2 Statement of the Problem

Despite the recognized importance of instructional materials for effective teaching and learning, there is a general perception that instructional materials are inadequate in Nigerian junior secondary schools, and that teachers rarely use available materials. This problem manifests in several specific issues.

First, the extent of use of instructional materials in JSS accounting is unknown. How often do teachers use source documents (invoices, receipts, cheques)? How often do they use accounting stationery (ledgers, journals, cash books)? How often do they use charts and diagrams? How often do they use accounting software? Without baseline data, educators cannot assess the current state or design interventions (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Second, the availability of instructional materials in JSS accounting is unknown. Do schools have adequate textbooks? Do they have source documents? Do they have accounting stationery? Do they have charts? Do they have computers and accounting software? Without availability data, policymakers cannot allocate resources effectively (Ekpo, 2016). (Ekpo, 2016)

Third, the factors limiting the use of instructional materials are not well understood. Is the lack of use due to non-availability (materials not provided)? Is it due to lack of teacher training (teachers don’t know how to use materials)? Is it due to large class sizes (materials insufficient for 50-100 students)? Is it due to time constraints (teachers say they have no time to prepare materials)? Is it due to lack of funding (schools cannot afford materials)? Without understanding the causes, interventions cannot be targeted (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Fourth, the impact of instructional materials on student achievement in JSS accounting is not well documented. Do students taught with instructional materials achieve higher test scores? Do they perform better on practical tasks (recording transactions, preparing ledgers)? Do they have better retention (remember concepts longer)? Without impact evidence, educators may not prioritize instructional materials (Eze and Okafor, 2020). (Eze and Okafor, 2020)

Fifth, the COVID-19 pandemic has changed teaching and learning, but the extent of use of digital instructional materials is unknown. Did teachers use online videos, e-books, or interactive simulations? Did students have access to computers and internet? What digital materials were used? Without data, the education system cannot plan for future disruptions (Ogunyemi and Adewale, 2021). (Ogunyemi and Adewale, 2021)

Sixth, there is a significant gap in the empirical literature on the extent of use of instructional materials in teaching and learning of accounting in junior secondary schools in Nigeria. Most studies focus on science subjects or senior secondary schools. Few studies focus on accounting at the JSS level. Few studies use validated instruments to measure extent of use. This study addresses these gaps (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Therefore, the central problem this study seeks to address can be stated as: *The extent of use of instructional materials in teaching and learning of accounting in junior secondary schools in Nigeria is unknown. Availability, types of materials used, frequency of use, factors limiting use, impact on student achievement, and COVID-19 impact have not been systematically documented. This study addresses these gaps by examining the extent of use of instructional materials in teaching and learning of accounting in junior secondary schools.*

1.3 Objectives of the Study

The specific objectives of this study are to:

1. Determine the types of instructional materials available for teaching and learning of accounting in junior secondary schools.
2. Determine the extent of use of instructional materials (source documents, accounting stationery, charts, textbooks, digital resources) by teachers in teaching accounting.
3. Determine the extent of use of instructional materials by students in learning accounting.
4. Identify the factors limiting the use of instructional materials in teaching and learning of accounting (availability, teacher training, class size, time, funding).
5. Determine the relationship between the use of instructional materials and student achievement in accounting.
6. Determine the relationship between teacher training and the extent of use of instructional materials.
7. Determine the relationship between class size and the extent of use of instructional materials.
8. Assess the extent of use of digital instructional materials (online videos, e-books, accounting software) during the COVID-19 pandemic.
9. Propose evidence-based recommendations for improving the use of instructional materials in JSS accounting.

1.4 Research Questions

The following research questions guide this study:

1. What types of instructional materials are available for teaching and learning of accounting in junior secondary schools?
2. What is the extent of use of instructional materials (source documents, accounting stationery, charts, textbooks, digital resources) by teachers in teaching accounting?
3. What is the extent of use of instructional materials by students in learning accounting?
4. What factors limit the use of instructional materials in teaching and learning of accounting?
5. Is there a significant relationship between the use of instructional materials and student achievement in accounting?
6. Is there a significant relationship between teacher training and the extent of use of instructional materials?
7. Is there a significant relationship between class size and the extent of use of instructional materials?
8. What is the extent of use of digital instructional materials (online videos, e-books, accounting software) during the COVID-19 pandemic?

1.5 Hypotheses

Based on the research objectives and questions, the following hypotheses are formulated. Each hypothesis is presented with both a null (H₀) and an alternative (H₁) statement.

Hypothesis One (Instructional Materials and Achievement)

• H₀₁: There is no significant relationship between the use of instructional materials and student achievement in accounting.
• H₁₁: There is a significant positive relationship between the use of instructional materials and student achievement in accounting.

Hypothesis Two (Teacher Training and Use)

• H₀₂: There is no significant relationship between teacher training (pre-service, in-service) and the extent of use of instructional materials.
• H₁₂: There is a significant positive relationship between teacher training and the extent of use of instructional materials.

Hypothesis Three (Class Size and Use)

• H₀₃: There is no significant relationship between class size (number of students) and the extent of use of instructional materials.
• H₁₃: There is a significant negative relationship between class size and the extent of use of instructional materials (larger classes use fewer materials).

Hypothesis Four (Availability and Use)

• H₀₄: There is no significant relationship between availability of instructional materials and the extent of their use.
• H₁₄: There is a significant positive relationship between availability and use (more available materials are used more often).

Hypothesis Five (Funding and Use)

• H₀₅: There is no significant relationship between school funding for instructional materials and the extent of their use.
• H₁₅: There is a significant positive relationship between school funding and the extent of use.

Hypothesis Six (Time Constraints and Use)

• H₀₆: There is no significant relationship between teacher-reported time constraints and the extent of use of instructional materials.
• H₁₆: There is a significant negative relationship between time constraints and the extent of use.

Hypothesis Seven (Digital Materials Usage)

• H₀₇: There is no significant difference in the extent of use of digital instructional materials before and during the COVID-19 pandemic.
• H₁₇: The extent of use of digital instructional materials was significantly higher during the COVID-19 pandemic than before.

1.6 Significance of the Study

This study holds significance for multiple stakeholders as follows:

For the Ministry of Education and Curriculum Planners:
The study provides empirical evidence on the extent of use of instructional materials in JSS accounting. The Ministry can use this evidence to: (1) allocate resources for instructional materials; (2) update the curriculum to emphasize practical accounting; (3) mandate the use of instructional materials; and (4) monitor compliance.

For School Principals and Administrators:
The study provides evidence on the availability and use of instructional materials in their schools. Principals can use this evidence to: (1) budget for instructional materials; (2) procure missing materials; (3) train teachers on how to use materials; and (4) encourage teachers to use materials.

For Accounting Teachers:
The study provides evidence on effective instructional materials and strategies. Teachers can use this evidence to: (1) adopt proven materials; (2) create their own materials if not available; (3) use more hands-on activities; and (4) integrate digital resources.

For Students:
Students will benefit from improved teaching and learning. When teachers use instructional materials effectively, students understand accounting concepts better, perform better on tests, and develop practical skills.

For Teacher Training Institutions (Colleges of Education, Universities):
The study provides evidence on the instructional materials that teachers need to use. Teacher training institutions can use this evidence to: (1) include instructional materials training in pre-service curriculum; (2) provide hands-on experience with accounting stationery, source documents, and software; and (3) emphasize the importance of instructional materials.

For Textbook Publishers and Educational Technology Companies:
The study provides evidence on the types of instructional materials that are most needed and most used. Publishers can use this evidence to: (1) develop textbooks with practical exercises; (2) create supplementary materials (charts, workbooks); and (3) develop digital resources (educational software, online videos).

For Academics and Researchers:
This study contributes to the literature on accounting education and instructional materials in several ways. First, it provides evidence from a junior secondary school context (understudied). Second, it examines multiple types of instructional materials (source documents, stationery, charts, textbooks, digital). Third, it identifies factors limiting use. The study provides a foundation for future research.

For the Nigerian Education System:
Effective teaching and learning of accounting at the JSS level lays the foundation for senior secondary school accounting, tertiary education, and careers in accounting, banking, and business. By identifying how to improve instructional materials use, this study contributes to better accounting education and, ultimately, economic development.

1.7 Scope of the Study

The scope of this study is defined by the following parameters:

Content Scope: The study focuses on the extent of use of instructional materials in teaching and learning of accounting in junior secondary schools. Specifically, it examines: (1) availability of instructional materials; (2) types of materials used (source documents, accounting stationery, charts, textbooks, digital resources); (3) frequency of use by teachers and students; (4) factors limiting use (availability, teacher training, class size, time, funding); (5) relationship between use and student achievement; (6) teacher training and use; (7) class size and use; and (8) COVID-19 impact on digital materials. The study does not examine other subjects (mathematics, English, science) or other levels (primary, senior secondary, tertiary).

Geographic Scope: The study is conducted in Enugu State, Nigeria. Enugu State is selected because it has a mix of urban and rural schools, public and private schools. Findings may be generalizable to other Nigerian states and other developing countries, but caution is warranted.

Organizational Scope: The study covers junior secondary schools (JSS) in Enugu State. The study includes both public and private schools, urban and rural schools, and co-educational and single-sex schools. The study excludes primary schools, senior secondary schools, and tertiary institutions.

Respondent Scope: Within each school, respondents include: (1) JSS accounting teachers (Business Studies teachers) for survey on instructional materials use; (2) JSS students (JSS 2 or JSS 3) for survey on student use and achievement test; (3) school principals for data on availability and funding; and (4) Ministry of Education officials for policy context.

Time Scope: The study covers the 2022-2023 academic year. The study includes retrospective questions about pre-COVID (2019) and COVID-19 period (2020-2021) to assess changes in digital materials use.

Data Sources: The study uses multiple data sources: (1) teacher questionnaire (extent of use of instructional materials); (2) student questionnaire (extent of use, perceived helpfulness); (3) student achievement test (accounting concepts); (4) principal interview (availability, funding); (5) observation checklist (classroom observation); and (6) document review (school records).

1.8 Definition of Terms

The following key terms are defined operationally as used in this study:

Term	Definition
Instructional Materials	Educational resources used by teachers to facilitate learning and by students to enhance understanding. Includes source documents, accounting stationery, charts, textbooks, and digital resources.
Source Documents	Business documents that provide evidence of transactions. Examples: invoices (sales, purchases), receipts, credit notes, debit notes, cheques, pay-in-slips, bank statements.
Accounting Stationery	Forms used to record accounting transactions. Examples: journals (general journal, sales journal, purchase journal), ledgers (general ledger, debtors ledger, creditors ledger), cash books, trial balance sheets.
Charts and Diagrams	Visual aids illustrating accounting concepts. Examples: accounting cycle chart, T-account diagram, classification of accounts chart.
Digital Instructional Materials	Electronic resources for teaching and learning. Examples: educational videos (YouTube), e-books, accounting software (QuickBooks, Excel), online quizzes, interactive simulations.
Extent of Use	The frequency and intensity with which teachers and students use instructional materials. Measured on a Likert scale (never, rarely, sometimes, often, always).
Availability	The presence of instructional materials in the school. Measured as “available” or “not available” for each material type.
Junior Secondary School (JSS)	The first three years of secondary education in Nigeria (JSS 1, JSS 2, JSS 3), for students aged approximately 12-15 years.
Business Studies	The subject that encompasses accounting (bookkeeping), commerce, office practice, and keyboarding at the JSS level.
Accounting	The process of identifying, measuring, recording, classifying, summarizing, and communicating financial information. At JSS level, focuses on bookkeeping basics.
Student Achievement	Performance on an accounting achievement test (multiple-choice questions on accounting concepts: transactions, source documents, journals, ledgers).
Teacher Training	Pre-service training (college of education, university) and in-service training (workshops, seminars, CPD) on instructional methods and materials.
Class Size	The number of students in a class. Large classes: 50+ students; medium: 30-49; small: <30.
COVID-19 Pandemic	The global coronavirus pandemic that disrupted education in Nigeria from March 2020 to 2021, leading to school closures and remote learning.

CHAPTER TWO: LITERATURE REVIEW

2.1 Introduction

This chapter presents a comprehensive review of literature relevant to the extent of use of instructional materials in teaching and learning of accounting in junior secondary schools. The review is organized into five main sections. First, the importance of instructional materials in the teaching and learning process is discussed. Second, the availability of instructional materials in schools is examined. Third, the factors affecting the utilization of available instructional materials are analyzed. Fourth, strategies by which the use of instructional materials can be fully increased are proposed. Fifth, a summary of the literature review is presented, identifying gaps that this study seeks to address.

The purpose of this literature review is to situate the current study within the existing body of knowledge, identify areas of consensus and controversy, and justify the research questions and hypotheses formulated in Chapter One (Creswell and Creswell, 2018). By critically engaging with prior scholarship, this chapter establishes the intellectual foundation upon which the present investigation is built. (Creswell and Creswell, 2018)

2.1 Importance of Instructional Materials in Teaching and Learning Process

Instructional materials are educational resources used by teachers to facilitate learning and by students to enhance understanding of subject matter. The importance of instructional materials in the teaching and learning process cannot be overstated. Research has consistently demonstrated that instructional materials improve student engagement, comprehension, retention, and achievement (Ololube, 2015). (Ololube, 2015)

Enhancement of Understanding and Comprehension: Instructional materials make abstract concepts concrete and understandable. In accounting, concepts such as debit, credit, assets, liabilities, and capital are abstract and difficult for junior secondary school students (ages 12-15) to grasp without concrete illustrations. Source documents (invoices, receipts, cheques) show students what real business transactions look like. Accounting stationery (ledgers, journals, cash books) allows students to practice recording transactions. Charts and diagrams (accounting cycle, T-accounts) visualize accounting processes. Studies have found that students taught with instructional materials score significantly higher on comprehension tests than students taught without materials (Eze and Okafor, 2020). (Eze and Okafor, 2020)

Motivation and Interest: Instructional materials capture students’ attention and sustain their interest. Colorful charts, real source documents, hands-on activities with accounting stationery, and interactive digital resources make learning accounting enjoyable. When students are motivated, they participate actively, ask questions, and complete assignments. Bored students disengage and underperform. Research has found that instructional materials increase student motivation, reduce absenteeism, and improve classroom behavior (Ekpo, 2016). (Ekpo, 2016)

Active Learning and Participation: Instructional materials promote active learning (students doing things) rather than passive learning (students listening). When students handle source documents, fill out accounting stationery, and use charts, they are actively constructing knowledge. Active learning leads to deeper understanding and longer retention. Dale’s Cone of Experience (1969) suggests that learners retain 10% of what they read, 20% of what they hear, 30% of what they see, 50% of what they see and hear, 70% of what they say, and 90% of what they do. Instructional materials enable “doing” (Dale, 1969). (Dale, 1969)

Individualization and Differentiation: Instructional materials allow teachers to cater to different learning styles. Visual learners benefit from charts and diagrams; auditory learners benefit from teacher explanations; kinesthetic learners benefit from hands-on activities with source documents and stationery. Instructional materials also allow students to learn at their own pace: faster students can complete more exercises; slower students can repeat exercises (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Retention and Recall: Instructional materials improve memory and recall. Visual aids (charts, diagrams) create mental images that are easier to remember than abstract words. Hands-on activities (filling out ledgers) create muscle memory. Repetition with materials (practice exercises) reinforces learning. Research has found that students taught with instructional materials retain information for longer periods (weeks, months) than students taught without materials (Okafor and Ugwu, 2019). (Okafor and Ugwu, 2019)

Real-World Connection: Instructional materials link classroom learning to real-world applications. Source documents (invoices, receipts, cheques) are used in real businesses. Accounting stationery (ledgers, journals) is used in real accounting departments. Accounting software (QuickBooks, Excel) is used in real workplaces. When students see the connection between classroom learning and real-world practice, they are more motivated and see the relevance of accounting. This reduces the perception that accounting is “useless” or “boring” (Uche and Adeyemi, 2018). (Uche and Adeyemi, 2018)

Cognitive Load Reduction: Cognitive load theory (Sweller, 1988) suggests that instructional materials reduce cognitive load by presenting information in multiple formats (visual, auditory, kinesthetic). When information is presented only verbally (lecture), students’ working memory is overloaded. Visual aids (charts, diagrams) and hands-on activities reduce the burden on working memory, allowing students to process information more efficiently and learn more effectively (Sweller, 1988). (Sweller, 1988)

Support for Constructivist Learning: Constructivist learning theory (Piaget, 1972) suggests that learners construct knowledge through active engagement with materials and experiences. Instructional materials provide concrete experiences for learners to construct accounting concepts. For example, by handling an invoice, students construct the concept of “source document.” By filling out a ledger, students construct the concept of “posting.” Constructivism emphasizes hands-on, experiential learning, which instructional materials enable (Piaget, 1972). (Piaget, 1972)

Assessment and Feedback: Instructional materials can be used for assessment. Teachers can give students exercises using source documents and stationery to assess their understanding. Students can practice with materials and receive immediate feedback (from teachers or from self-checking exercises). This formative assessment helps identify learning gaps and adjust instruction (Ekpo, 2016). (Ekpo, 2016)

2.2 Availability of Instructional Materials

The availability of instructional materials is a prerequisite for their use. Without materials, teachers cannot use them. This section reviews the availability of instructional materials for teaching and learning accounting in junior secondary schools.

Availability of Textbooks: Textbooks are the most basic instructional material. Studies have found that textbook availability in Nigerian junior secondary schools is inadequate. Okonkwo and Nnamdi (2018) surveyed 50 JSS in Enugu State and found that only 40% of schools had sufficient textbooks (one textbook per student) for Business Studies (which includes accounting). The student-to-textbook ratio averaged 3:1 (three students sharing one textbook). Schools in urban areas had more textbooks than rural areas. Private schools had more textbooks than public schools. (Okonkwo and Nnamdi, 2018)

Availability of Source Documents: Source documents (invoices, receipts, cheques, credit notes, debit notes, pay-in-slips) are essential for teaching transaction analysis. However, studies have found that source documents are rarely available in JSS. Ekpo (2016) found that only 15% of schools had sample source documents for teaching. Teachers often used improvised materials (hand-drawn samples) or relied on textbook illustrations. The absence of real source documents makes transaction analysis abstract and difficult for students. (Ekpo, 2016)

Availability of Accounting Stationery: Accounting stationery (journals, ledgers, cash books, trial balance sheets) is essential for teaching recording and posting. Studies have found that accounting stationery is rarely available in JSS. Adeyemi and Ogundipe (2019) found that only 10% of schools had printed accounting stationery. Teachers often asked students to draw their own ledgers in exercise books, which is time-consuming and prone to errors. (Adeyemi and Ogundipe, 2019)

Availability of Charts and Diagrams: Charts and diagrams (accounting cycle chart, T-account diagram, classification of accounts chart) are visual aids that help students understand accounting processes. Studies have found that charts are rarely available. Eze and Okafor (2020) found that only 20% of schools had accounting charts. Charts that were available were often old, torn, or outdated. (Eze and Okafor, 2020)

Availability of Digital Instructional Materials: Digital instructional materials (educational videos, e-books, accounting software, online quizzes) are increasingly important. However, studies have found that digital materials are rarely available in Nigerian JSS. Ogunyemi and Adewale (2021) found that only 5% of schools had computers with accounting software; only 10% had internet access; and only 15% had projectors for showing videos. The digital divide between urban and rural schools, and between public and private schools, is wide. (Ogunyemi and Adewale, 2021)

Availability of Real Objects and Models: Real objects (specimen cheques, specimen bank statements) and models (mock ledgers) help students understand accounting concepts. Studies have found that real objects are rarely available. Okafor and Ugwu (2019) found that only 8% of schools had specimen cheques; only 5% had specimen bank statements; and only 3% had mock accounting stationery. (Okafor and Ugwu, 2019)

Availability by School Type (Urban vs. Rural): Studies have consistently found that urban schools have more instructional materials than rural schools. Urban schools have better funding, more qualified teachers, and better access to suppliers. Rural schools are often neglected. Okonkwo and Nnamdi (2018) found that urban schools had 60% more textbooks, 50% more charts, and 80% more digital resources than rural schools. (Okonkwo and Nnamdi, 2018)

Availability by School Type (Public vs. Private): Private schools (especially expensive ones) have more instructional materials than public schools. Private schools have higher fees, which they use to purchase materials. Public schools depend on government funding, which is often inadequate and delayed. Ekpo (2016) found that private schools had 70% more textbooks, 60% more charts, and 90% more digital resources than public schools. (Ekpo, 2016)

Reasons for Non-Availability: Studies have identified several reasons for non-availability of instructional materials: (1) inadequate government funding; (2) high cost of materials; (3) poor procurement processes (delays, corruption); (4) lack of awareness of available materials; (5) lack of storage facilities (materials get lost or damaged); and (6) lack of technical support (for digital materials) (Adeyemi and Ogundipe, 2019). (Adeyemi and Ogundipe, 2019)

2.3 Factors Affecting the Utilization of Available Instructional Materials

Even when instructional materials are available, they may not be used effectively. This section reviews the factors that affect the utilization of available instructional materials.

Teacher Training and Competence: Teachers need training on how to use instructional materials effectively. Pre-service teacher training (colleges of education, universities) often does not include practical training on instructional materials. In-service training (workshops, seminars, CPD) is rare. Studies have found that teachers with training in instructional materials use materials more frequently and more effectively than untrained teachers. Adeyemi and Ogundipe (2019) found that only 25% of JSS accounting teachers had received any training on instructional materials. Untrained teachers rely on lecture method (chalk-and-talk). (Adeyemi and Ogundipe, 2019)

Teacher Attitudes and Beliefs: Some teachers believe that instructional materials are unnecessary (“I can teach without them”) or time-consuming (“preparing materials takes too much time”) or expensive (“schools cannot afford them”). These negative attitudes reduce use. Conversely, teachers who believe that materials improve learning use them more often. Studies have found a positive correlation between teacher attitudes and extent of use (r = 0.45, p < 0.01) (Eze and Okafor, 2020). (Eze and Okafor, 2020)

Class Size: Large class sizes (50-100 students) make it difficult to use instructional materials. Materials are insufficient for all students (e.g., 10 textbooks for 100 students). Hands-on activities (handling source documents, filling out stationery) are chaotic with large classes. Teachers in large classes often abandon materials and revert to lecture method. Studies have found a negative correlation between class size and extent of use (r = -0.52, p < 0.01) (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Time Constraints: Preparing instructional materials takes time. Teachers must gather source documents, photocopy stationery, create charts, or find digital resources. The JSS curriculum is packed, and teachers have limited time (e.g., 40 minutes per period, 2-3 periods per week). Many teachers report that they do not have time to prepare or use materials. Studies have found that time constraints are the most frequently cited barrier to use (70% of teachers) (Ekpo, 2016). (Ekpo, 2016)

Availability of Materials (as discussed in 2.2): Teachers cannot use what is not available. Even if teachers want to use source documents, they cannot if the school has not provided them. Availability is the most basic factor. Studies have found a strong positive correlation between availability and use (r = 0.68, p < 0.01) (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Quality and Relevance of Materials: Even when materials are available, they may be of poor quality (old, torn, outdated, inaccurate) or irrelevant (not aligned with the curriculum). Teachers are reluctant to use poor-quality or irrelevant materials. Studies have found that 40% of available textbooks are outdated (pre-2010) (Adeyemi and Ogundipe, 2019). (Adeyemi and Ogundipe, 2019)

Storage and Maintenance: Materials must be stored properly to prevent loss or damage. Schools need shelves, cabinets, and filing systems for source documents, stationery, and charts. Digital materials need computers, software, and internet access. Materials that are not stored properly get lost or damaged, reducing availability and use. Studies have found that 30% of schools lack storage facilities for instructional materials (Okafor and Ugwu, 2019). (Okafor and Ugwu, 2019)

School Leadership and Support: Principals and administrators can encourage or discourage the use of instructional materials. Supportive principals allocate budgets for materials, provide storage facilities, allow time for preparation, and recognize teachers who use materials effectively. Unsupportive principals do not. Studies have found that schools with supportive principals have 50% higher use of materials than schools with unsupportive principals (Ekpo, 2016). (Ekpo, 2016)

Student Factors: Student attitudes, behavior, and prior knowledge affect the use of instructional materials. Students who are motivated and well-behaved can handle hands-on activities. Students who are disruptive or disengaged make it difficult. Teachers in schools with challenging students may avoid using materials. Studies have found that student behavior is a significant factor (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

COVID-19 Pandemic: The pandemic forced schools to close and shift to remote learning. Digital instructional materials became essential (online videos, e-books, virtual simulations). However, many teachers lacked digital skills; many schools lacked digital infrastructure; many students lacked computers and internet. The pandemic both increased the demand for digital materials and exposed the digital divide (Ogunyemi and Adewale, 2021). (Ogunyemi and Adewale, 2021)

2.4 Strategies by Which the Use of Instructional Materials Can Be Fully Increased

This section reviews strategies for increasing the use of instructional materials in teaching and learning of accounting in junior secondary schools.

Government Funding and Procurement: Governments (federal, state, local) must increase funding for instructional materials. The Universal Basic Education Commission (UBEC) and State Universal Basic Education Boards (SUBEB) should allocate specific budgets for materials. Procurement processes should be transparent, timely, and efficient (avoid delays). Governments should also provide storage facilities (cabinets, shelves) and maintenance budgets. Studies have found that increased funding leads to increased availability and use (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Teacher Training (Pre-Service and In-Service): Teacher training institutions (colleges of education, universities) should include instructional materials training in their curriculum. Trainee teachers should practice using source documents, accounting stationery, charts, and digital resources. In-service training (workshops, seminars, CPD) should be provided for current teachers. Training should cover how to prepare, use, and store materials. Studies have found that trained teachers use materials 3x more often than untrained teachers (Eze and Okafor, 2020). (Eze and Okafor, 2020)

Teacher Support and Motivation: School principals should encourage and support teachers to use materials. This includes allocating time for preparation, recognizing teachers who use materials (awards, commendations), and providing materials (photocopiers, printers). Incentives (e.g., bonus, promotion) for teachers who use materials effectively can increase motivation. Studies have found that supportive principals increase use by 50% (Ekpo, 2016). (Ekpo, 2016)

Class Size Reduction: Overcrowded classrooms (50-100 students) make materials use difficult. Governments should build more classrooms and hire more teachers to reduce class size to 30-40 students. In the short term, schools can split large classes into two sessions (morning/afternoon) or use team teaching. Studies have found that smaller classes (25-30) use materials 2x more often than larger classes (50+) (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Improvisation and Low-Cost Materials: When commercial materials are unavailable or expensive, teachers can improvise. Hand-drawn source documents (invoices, receipts) on paper. Hand-drawn charts (poster board). Photocopied accounting stationery. Free digital resources (YouTube videos, Khan Academy, open educational resources). Teacher collaboration (share materials). Studies have found that improvisation is common in resource-constrained schools and can be effective (Okafor and Ugwu, 2019). (Okafor and Ugwu, 2019)

Digital Transformation: Schools should invest in digital infrastructure: computers, projectors, internet access, educational software. Teachers should be trained in digital skills (creating videos, using learning management systems, curating online resources). Students should have access to digital devices (tablets, smartphones). The COVID-19 pandemic accelerated digital transformation; governments should sustain this momentum. Studies have found that digital materials improve student engagement and achievement (Ogunyemi and Adewale, 2021). (Ogunyemi and Adewale, 2021)

Curriculum Integration: The curriculum should explicitly require the use of instructional materials. The National Policy on Education and the Business Studies curriculum should state that “teachers shall use source documents, accounting stationery, charts, and digital resources.” The curriculum should specify which materials for which topics. External examinations (Basic Education Certificate Examination, BECE) should test practical skills (transaction analysis, ledger posting) that require materials. Studies have found that curriculum mandates increase use (Uche and Adeyemi, 2018). (Uche and Adeyemi, 2018)

Community and Parent Involvement: Parents and community members can donate materials (old invoices, receipts, cheques from their businesses). Parent-Teacher Associations (PTAs) can fundraise for materials. Local businesses can sponsor materials (e.g., printing charts, providing specimen documents). Community involvement reduces the burden on government funding (Adeyemi and Ogundipe, 2019). (Adeyemi and Ogundipe, 2019)

Monitoring and Evaluation: Education authorities (SUBEB, Ministry of Education) should monitor the availability and use of instructional materials during school inspections. Inspection checklists should include items on materials. Schools that use materials effectively should be recognized; schools that do not should receive support. Data on availability and use should be collected annually to track progress (Ekpo, 2016). (Ekpo, 2016)

Storage and Maintenance Systems: Schools should establish systems for storing and maintaining instructional materials. Cabinets and shelves for source documents and stationery. Filing systems for charts. Computer labs with IT support (technicians). Regular inventory checks to replace lost or damaged materials. Teachers assigned as “materials officers” (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

2.5 Summary of Literature Review

The literature review has examined the extent of use of instructional materials in teaching and learning of accounting in junior secondary schools. Key findings include:

Importance of Instructional Materials: Instructional materials are essential for effective teaching and learning. They enhance understanding, motivate students, promote active learning, individualize instruction, improve retention, connect to real-world applications, reduce cognitive load, support constructivist learning, and enable assessment (Dale, 1969; Piaget, 1972; Sweller, 1988; Ololube, 2015). (Dale, 1969; Piaget, 1972; Sweller, 1988; Ololube, 2015)

Availability of Instructional Materials: Availability is inadequate. Textbooks are insufficient (student-to-textbook ratio 3:1). Source documents, accounting stationery, charts, and digital materials are rarely available. Urban schools have more materials than rural schools. Private schools have more materials than public schools. Reasons for non-availability include inadequate funding, high costs, poor procurement, and lack of storage (Okonkwo and Nnamdi, 2018; Ekpo, 2016; Adeyemi and Ogundipe, 2019). (Adeyemi and Ogundipe, 2019; Ekpo, 2016; Okonkwo and Nnamdi, 2018)

Factors Affecting Utilization: Even when available, materials may not be used. Factors include teacher training (lack of training reduces use), teacher attitudes (negative attitudes reduce use), class size (large classes reduce use), time constraints (lack of time reduces use), availability (lack of materials reduces use), quality and relevance (poor quality reduces use), storage and maintenance (lack of storage reduces use), school leadership (unsupportive leadership reduces use), student factors (disruptive students reduce use), and COVID-19 (digital divide) (Adeyemi and Ogundipe, 2019; Eze and Okafor, 2020; Okonkwo and Nnamdi, 2018). (Adeyemi and Ogundipe, 2019; Eze and Okafor, 2020; Okonkwo and Nnamdi, 2018)

Strategies for Increasing Use: Strategies include government funding and procurement, teacher training (pre-service and in-service), teacher support and motivation, class size reduction, improvisation and low-cost materials, digital transformation, curriculum integration, community and parent involvement, monitoring and evaluation, and storage and maintenance systems (Adeyemi and Ogundipe, 2019; Ekpo, 2016; Ogunyemi and Adewale, 2021; Okonkwo and Nnamdi, 2018). (Adeyemi and Ogundipe, 2019; Ekpo, 2016; Ogunyemi and Adewale, 2021; Okonkwo and Nnamdi, 2018)

Gaps in the Literature: Despite the extensive literature on instructional materials in general, specific gaps exist for accounting in junior secondary schools in Nigeria. Most studies focus on science subjects or senior secondary schools. Few studies focus on accounting at the JSS level. Few studies quantify the extent of use (frequency) or identify the specific types of materials used. Few studies examine the relationship between use and student achievement in JSS accounting. Few studies examine the impact of COVID-19 on digital materials use. This study addresses these gaps by providing empirical data on the extent of use of instructional materials in teaching and learning of accounting in junior secondary schools in Enugu State, Nigeria.