PROBLEMS AND POSSIBLE SOLUTIONS OF TEACHING/LEARNING ACCOUNTING EDUCATION IN JUNIOR SECONDARY SCHOOLS

CHAPTER ONE: INTRODUCTION

1.1 Background of the Study

Accounting education is a vital component of the Nigerian educational system, particularly at the junior secondary school (JSS) level where it is taught under the umbrella of Business Studies. The National Policy on Education (2013) recognizes Business Studies as a core subject in the JSS curriculum, designed to equip students with basic vocational and entrepreneurial skills. Accounting education at this level introduces students to fundamental concepts such as source documents, books of accounts, ledgers, trial balance, and simple financial statements. The objective is to prepare students for senior secondary school accounting, vocational training, or direct entry into the workforce with basic bookkeeping skills (Federal Republic of Nigeria, 2013). (Federal Republic of Nigeria, 2013)

The importance of accounting education at the junior secondary level cannot be overstated. It lays the foundation for future accountants, entrepreneurs, and business professionals. Students who acquire basic accounting skills can manage personal finances, understand business transactions, and pursue careers in banking, commerce, and industry. Moreover, accounting education promotes numeracy, critical thinking, and problem-solving skills. In an increasingly business-oriented economy, accounting literacy is as important as reading and writing (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Despite the recognized importance of accounting education, the teaching and learning of the subject in junior secondary schools in Nigeria face numerous problems. These problems manifest in poor student achievement, low interest in the subject, inadequate instructional materials, insufficient qualified teachers, ineffective teaching methods, and poor learning environments. The result is that many students complete JSS without acquiring basic accounting skills, which affects their performance in senior secondary school and their preparedness for the workforce (Eze and Okafor, 2020). (Eze and Okafor, 2020)

One of the major problems is the shortage of qualified accounting teachers. Many JSS Business Studies teachers are not specialists in accounting. They may have been trained in other business subjects (commerce, office practice, keyboarding) or in non-business fields. According to Adeyemi and Ogundipe (2019), only 35% of JSS Business Studies teachers have formal training in accounting education. Untrained teachers lack the content knowledge and pedagogical skills to teach accounting effectively. They struggle to explain abstract concepts such as debit, credit, assets, and liabilities to young learners. (Adeyemi and Ogundipe, 2019)

Another significant problem is the lack of adequate instructional materials. Instructional materials such as textbooks, source documents (invoices, receipts, cheques), accounting stationery (ledgers, journals, cash books), charts, and digital resources are essential for effective accounting instruction. However, studies have found that these materials are often unavailable in JSS. Okonkwo and Nnamdi (2018) found that only 40% of JSS had sufficient accounting textbooks; only 15% had source documents; only 10% had accounting stationery; and only 5% had computers with accounting software. Without these materials, accounting remains abstract and theoretical, rather than practical and engaging. (Okonkwo and Nnamdi, 2018)

The teaching methods used by many accounting teachers are also problematic. The lecture method (chalk-and-talk) dominates accounting instruction. Teachers talk; students listen and take notes. This method is teacher-centered, passive, and boring. It does not engage students actively. Practical, hands-on methods such as the use of source documents, ledger exercises, and computer-assisted instruction are rarely used. Studies have found that 80% of JSS accounting teachers use the lecture method exclusively, despite evidence that student-centered methods are more effective (Eze and Okafor, 2020). (Eze and Okafor, 2020)

Large class sizes pose another challenge. Many JSS classrooms are overcrowded, with 50 to 100 students in a class. In large classes, individual attention is impossible. Hands-on activities (e.g., handling source documents, filling out ledgers) are chaotic and difficult to manage. Teachers in large classes often revert to the lecture method, which is easier to manage but less effective. Studies have found a negative correlation between class size and student achievement in accounting (r = -0.52, p < 0.01) (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Poor learning environments also hinder accounting education. Many JSS lack basic facilities: adequate classrooms, furniture (desks, chairs), lighting, ventilation, and teaching aids. In rural areas, schools may lack electricity, making it impossible to use digital resources. Poor learning environments demotivate students and teachers. Students struggle to concentrate; teachers struggle to teach effectively (Ekpo, 2016). (Ekpo, 2016)

Student attitudes toward accounting are often negative. Many students perceive accounting as difficult, boring, irrelevant, or “only for boys.” These negative attitudes are reinforced by poor teaching, lack of materials, and abstract instruction. Students who are not interested in accounting do not pay attention, do not complete assignments, and perform poorly on tests. Studies have found that student attitudes are positively correlated with achievement (r = 0.48, p < 0.01) (Okafor and Ugwu, 2019). (Okafor and Ugwu, 2019)

Assessment practices are also problematic. The focus is on theoretical, rote-memorization questions (e.g., “define debit,” “list the types of ledgers”) rather than practical, skill-based questions (e.g., “record this transaction in the sales journal,” “post to the ledger”). External examinations (Basic Education Certificate Examination, BECE) are also theoretical. This encourages teachers to teach to the test, focusing on definitions and memorization rather than practical skills (Uche and Adeyemi, 2018). (Uche and Adeyemi, 2018)

Inadequate supervision and support from education authorities exacerbate these problems. School inspectors rarely visit JSS to monitor accounting instruction. When they do, they focus on administrative compliance (attendance, records) rather than pedagogical quality. Teachers receive little feedback or support to improve. Professional development opportunities (workshops, seminars) are rare. According to Adeyemi and Ogundipe (2019), only 15% of JSS accounting teachers had attended a workshop on accounting instruction in the past three years. (Adeyemi and Ogundipe, 2019)

The COVID-19 pandemic (2020-2021) created additional problems. Schools closed for months, disrupting learning. When schools reopened, classes were shortened, and social distancing reduced interaction. The shift to remote learning exposed the digital divide: many students lacked computers and internet access; many teachers lacked digital skills. The pandemic highlighted the need for digital instructional materials and teacher training in technology (Ogunyemi and Adewale, 2021). (Ogunyemi and Adewale, 2021)

Several theoretical frameworks explain the problems in teaching and learning accounting education. Constructivist learning theory (Piaget, 1972) suggests that learners construct knowledge through active engagement with materials and experiences. The lack of practical, hands-on activities in accounting instruction violates this principle. Cognitive load theory (Sweller, 1988) suggests that abstract instruction overloads working memory, while concrete materials reduce cognitive load. The absence of instructional materials increases cognitive load. Motivation theory (Maslow, 1943) suggests that students cannot learn if basic needs (safety, belonging, esteem) are not met. Poor learning environments demotivate students (Maslow, 1943; Piaget, 1972; Sweller, 1988). (Maslow, 1943; Piaget, 1972; Sweller, 1988)

Possible solutions to these problems have been proposed in the literature. These include: (1) recruitment and training of qualified accounting teachers; (2) provision of adequate instructional materials (textbooks, source documents, stationery, charts, computers); (3) adoption of student-centered teaching methods (hands-on activities, group work, computer-assisted instruction); (4) reduction of class size; (5) improvement of learning environments (classrooms, furniture, electricity); (6) positive attitude change programs for students; (7) reform of assessment practices (practical exams); (8) enhanced supervision and professional development; and (9) investment in digital infrastructure (Adeyemi and Ogundipe, 2019; Ekpo, 2016; Okonkwo and Nnamdi, 2018). (Adeyemi and Ogundipe, 2019; Ekpo, 2016; Okonkwo and Nnamdi, 2018)

Despite the extensive literature on problems in accounting education, few studies have focused specifically on junior secondary schools in Nigeria. Most studies focus on senior secondary schools or tertiary institutions. Few studies have systematically identified the problems and proposed solutions. This study addresses these gaps by investigating the problems and possible solutions of teaching and learning accounting education in junior secondary schools.

1.2 Statement of the Problems

Despite the recognized importance of accounting education at the junior secondary school level and its inclusion in the National Policy on Education, the teaching and learning of accounting in JSS in Nigeria face numerous problems. These problems manifest in poor student achievement, low interest in the subject, inadequate instructional materials, insufficient qualified teachers, ineffective teaching methods, poor learning environments, negative student attitudes, inappropriate assessment practices, inadequate supervision, and COVID-19 disruptions. Specific problems include:

1. Shortage of qualified accounting teachers: Many JSS Business Studies teachers are not specialists in accounting, lacking the content knowledge and pedagogical skills to teach accounting effectively.
2. Lack of adequate instructional materials: Textbooks, source documents (invoices, receipts, cheques), accounting stationery (ledgers, journals, cash books), charts, and digital resources are often unavailable.
3. Ineffective teaching methods: The lecture method dominates, while student-centered, practical, hands-on methods are rarely used.
4. Large class sizes: Overcrowded classrooms (50-100 students) make individual attention and hands-on activities difficult.
5. Poor learning environments: Inadequate classrooms, furniture, lighting, ventilation, and electricity (especially in rural areas) demotivate students and teachers.
6. Negative student attitudes: Many students perceive accounting as difficult, boring, irrelevant, or “only for boys.”
7. Inappropriate assessment practices: Focus on theoretical, rote-memorization questions rather than practical, skill-based questions.
8. Inadequate supervision and support: School inspectors rarely visit; professional development opportunities are rare.
9. COVID-19 pandemic disruptions: School closures, shortened classes, remote learning challenges, and the digital divide.

Despite the existence of literature on problems in accounting education, few studies have focused specifically on junior secondary schools in Nigeria. Most studies focus on senior secondary schools or tertiary institutions. Few studies have systematically identified the problems and proposed solutions from the perspectives of teachers, students, and administrators. This study addresses these gaps by investigating the problems and possible solutions of teaching and learning accounting education in junior secondary schools.

1.3 Purpose of the Study

The purpose of this study is to investigate the problems and possible solutions of teaching and learning accounting education in junior secondary schools. Specifically, the study aims to:

1. Identify the problems associated with the teaching of accounting education in junior secondary schools.
2. Identify the problems associated with the learning of accounting education in junior secondary schools.
3. Identify the possible solutions to the problems of teaching accounting education in junior secondary schools.
4. Identify the possible solutions to the problems of learning accounting education in junior secondary schools.
5. Determine the relationship between teacher-related problems (qualification, training, teaching methods) and student achievement in accounting.
6. Determine the relationship between resource-related problems (instructional materials, class size, learning environment) and student achievement in accounting.
7. Determine the relationship between student-related problems (attitude, interest) and student achievement in accounting.
8. Determine the relationship between assessment-related problems (focus on theory, lack of practical exams) and student achievement in accounting.
9. Propose evidence-based solutions for improving the teaching and learning of accounting education in junior secondary schools.

1.4 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 problems facing accounting education in JSS. The Ministry can use this evidence to: (1) revise the curriculum to emphasize practical skills; (2) allocate resources for instructional materials; (3) mandate the recruitment of qualified accounting teachers; (4) reduce class size; and (5) improve learning environments.

For School Principals and Administrators:
The study provides evidence on the problems in their schools and possible solutions. Principals can use this evidence to: (1) budget for instructional materials; (2) hire qualified accounting teachers; (3) provide in-service training; (4) reduce class size (split classes); (5) improve classrooms; and (6) encourage student-centered teaching methods.

For Accounting Teachers:
The study provides evidence on effective teaching methods and strategies. Teachers can use this evidence to: (1) adopt student-centered, hands-on methods; (2) use instructional materials (source documents, stationery, charts); (3) reduce lecture method; (4) motivate students; and (5) assess practical skills.

For Students:
Students will benefit from improved teaching and learning. When teachers use effective methods and materials, students understand accounting better, perform better on tests, develop practical skills, and are more interested in accounting.

For Teacher Training Institutions (Colleges of Education, Universities):
The study provides evidence on the knowledge and skills that JSS accounting teachers need. Teacher training institutions can use this evidence to: (1) revise their curriculum to include practical accounting and pedagogy; (2) provide hands-on training with instructional materials; and (3) emphasize student-centered methods.

For Parents and Community Members:
Parents and community members can advocate for better resources and hold schools accountable. The study provides evidence to support advocacy for qualified teachers, instructional materials, and better learning environments.

For Academics and Researchers:
This study contributes to the literature on accounting education in several ways. First, it provides evidence from a junior secondary school context (understudied). Second, it identifies problems from multiple perspectives (teachers, students, administrators). Third, it proposes evidence-based solutions. 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 problems and solutions, this study contributes to improving accounting education and, ultimately, economic development.

1.5 Scope of the Study

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

Content Scope: The study focuses on the problems and possible solutions of teaching and learning accounting education in junior secondary schools. Specifically, it examines: (1) teacher-related problems (qualification, training, teaching methods, attitude); (2) student-related problems (attitude, interest, prior knowledge); (3) resource-related problems (instructional materials, textbooks, source documents, stationery, charts, digital resources, class size, learning environment, funding); (4) curriculum-related problems (content, time allocation, assessment); (5) administrative-related problems (supervision, support, professional development); (6) COVID-19 related problems; and (7) possible solutions. 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 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); (2) JSS students (JSS 2 or JSS 3); (3) school principals; 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.

Data Sources: The study uses multiple data sources: (1) teacher questionnaire (problems and solutions); (2) student questionnaire (problems and solutions); (3) principal interview (problems and solutions); (4) student achievement test (accounting concepts); (5) observation checklist (classroom observation); and (6) document review (school records, curriculum).

1.6 Research Questions

The following research questions guide this study:

1. What are the teacher-related problems affecting the teaching of accounting education in junior secondary schools?
2. What are the student-related problems affecting the learning of accounting education in junior secondary schools?
3. What are the resource-related problems (instructional materials, class size, learning environment, funding) affecting the teaching and learning of accounting education in junior secondary schools?
4. What are the curriculum-related problems (content, time allocation, assessment) affecting the teaching and learning of accounting education in junior secondary schools?
5. What are the administrative-related problems (supervision, support, professional development) affecting the teaching and learning of accounting education in junior secondary schools?
6. What are the COVID-19 related problems affecting the teaching and learning of accounting education in junior secondary schools?
7. What are the possible solutions to the problems of teaching accounting education in junior secondary schools?
8. What are the possible solutions to the problems of learning accounting education in junior secondary schools?

1.7 Research 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 (Teacher Qualification and Student Achievement)

• H₀₁: There is no significant difference in student achievement in accounting between students taught by qualified accounting teachers and those taught by unqualified teachers.
• H₁₁: Students taught by qualified accounting teachers have significantly higher achievement than those taught by unqualified teachers.

Hypothesis Two (Teaching Methods and Student Achievement)

• H₀₂: There is no significant difference in student achievement in accounting between students taught with student-centered methods (hands-on, practical) and those taught with teacher-centered methods (lecture).
• H₁₂: Students taught with student-centered methods have significantly higher achievement than those taught with teacher-centered methods.

Hypothesis Three (Instructional Materials and Student Achievement)

• H₀₃: There is no significant difference in student achievement in accounting between students taught with adequate instructional materials and those taught without adequate materials.
• H₁₃: Students taught with adequate instructional materials have significantly higher achievement than those taught without adequate materials.

Hypothesis Four (Class Size and Student Achievement)

• H₀₄: There is no significant difference in student achievement in accounting between students in small classes (<30 students) and those in large classes (>50 students).
• H₁₄: Students in small classes have significantly higher achievement than those in large classes.

Hypothesis Five (Student Attitude and Student Achievement)

• H₀₅: There is no significant relationship between student attitude toward accounting and student achievement.
• H₁₅: There is a significant positive relationship between student attitude toward accounting and student achievement.

Hypothesis Six (Assessment Type and Student Achievement)

• H₀₆: There is no significant difference in student achievement between students assessed with practical exams and those assessed with theoretical exams only.
• H₁₆: Students assessed with practical exams have significantly higher achievement than those assessed with theoretical exams only.

Hypothesis Seven (Teacher Training and Teaching Practices)

• H₀₇: There is no significant difference in the use of effective teaching methods between teachers who have received in-service training and those who have not.
• H₁₇: Teachers who have received in-service training use effective teaching methods significantly more often than those who have not.

Hypothesis Eight (COVID-19 Impact)

• H₀₈: There is no significant difference in student achievement in accounting before and during the COVID-19 pandemic.
• H₁₈: Student achievement in accounting was significantly lower during the COVID-19 pandemic than before the pandemic.

1.8 Definition of Terms

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

Term	Definition
Accounting Education	The teaching and learning of accounting concepts, principles, and practices at the junior secondary school level, including source documents, books of accounts, ledgers, trial balance, and simple financial statements.
Problems	Difficulties, challenges, or obstacles that hinder effective teaching and learning of accounting. Includes teacher-related, student-related, resource-related, curriculum-related, administrative-related, and COVID-19 related problems.
Solutions	Strategies, interventions, or recommendations for addressing the problems of teaching and learning accounting.
Teaching	The process of imparting accounting knowledge, skills, and attitudes to students through instruction, demonstration, and guidance.
Learning	The process by which students acquire accounting knowledge, skills, and attitudes through study, practice, and experience.
Qualified Teacher	A teacher who holds a minimum of a Nigeria Certificate in Education (NCE) or Bachelor’s degree in Accounting Education, Business Education with specialization in accounting, or Accounting (plus teaching qualification).
Unqualified Teacher	A teacher who does not have formal training in accounting or accounting education.
Instructional Materials	Educational resources used by teachers to facilitate learning and by students to enhance understanding. Includes textbooks, source documents, accounting stationery, charts, and digital resources.
Source Documents	Business documents that provide evidence of transactions. Examples: invoices, receipts, cheques, credit notes, debit notes, pay-in-slips.
Accounting Stationery	Forms used to record accounting transactions. Examples: journals, ledgers, cash books, trial balance sheets.
Student-Centered Teaching Methods	Teaching methods that actively engage students in the learning process, such as hands-on activities, group work, problem-solving, and computer-assisted instruction.
Teacher-Centered Teaching Methods	Teaching methods where the teacher is the primary source of information, such as lecture, dictation, and chalk-and-talk.
Class Size	The number of students in a class. Small class: <30 students; medium: 30-49; large: 50+ students.
Student Attitude	Students’ positive or negative feelings, beliefs, and perceptions toward accounting.
Student Achievement	Student performance on an accounting achievement test (multiple-choice and practical questions on accounting concepts).
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.
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 problems and possible solutions of teaching and learning accounting education in junior secondary schools. The review is organized into five main sections. First, the conceptual framework section defines and explains the key constructs: teaching, learning, accounting education, problems (teacher-related, student-related, resource-related, curriculum-related, administrative-related, COVID-19 related), and solutions. Second, the theoretical framework section examines the theories that underpin the problems in accounting education, including constructivist learning theory, cognitive load theory, motivation theory, and human capital theory. Third, the empirical review section synthesizes findings from previous studies on the problems and solutions in accounting education globally and in Nigeria. Fourth, the regulatory framework section examines the Nigerian context, including the National Policy on Education and the Business Studies curriculum. Fifth, the summary of literature identifies 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)

2.2 Conceptual Framework

2.2.1 The Concept of Accounting Education

Accounting education is the process of teaching and learning the principles, concepts, and practices of accounting. At the junior secondary school level, accounting education is taught as a component of Business Studies. The JSS Business Studies curriculum includes topics such as: source documents (invoices, receipts, cheques, credit notes, debit notes), books of original entry (journals, cash books), ledgers (general ledger, debtors ledger, creditors ledger), trial balance, and simple financial statements (income statement, balance sheet). The objectives of accounting education at the JSS level are to (Federal Republic of Nigeria, 2013). (Federal Republic of Nigeria, 2013)

• Introduce students to basic accounting concepts and terminology.
• Develop students’ ability to record financial transactions accurately.
• Develop students’ ability to prepare simple financial statements.
• Prepare students for senior secondary school accounting.
• Prepare students for vocational training in bookkeeping.
• Develop numeracy, critical thinking, and problem-solving skills.

2.2.2 Problems of Teaching Accounting Education

Problems of teaching accounting education refer to the difficulties, challenges, or obstacles that teachers face in delivering accounting instruction effectively. These problems can be categorized into several types (Okonkwo and Nnamdi, 2018). (Okonkwo and Nnamdi, 2018)

Teacher-Related Problems: These include lack of qualified accounting teachers (teachers without accounting training), lack of pedagogical skills (inability to explain abstract concepts), reliance on ineffective teaching methods (lecture method), poor teacher attitudes (lack of motivation, commitment), and lack of professional development (no in-service training, workshops).

Resource-Related Problems: These include lack of adequate instructional materials (textbooks, source documents, accounting stationery, charts, digital resources), large class sizes (overcrowding), poor learning environments (inadequate classrooms, furniture, lighting, ventilation, electricity), and inadequate funding (budget for materials, maintenance).

Curriculum-Related Problems: These include overloaded curriculum (too many topics, insufficient time), inappropriate content (too theoretical, not practical), and inappropriate assessment practices (focus on theory, memorization, not practical skills).

Administrative-Related Problems: These include inadequate supervision (school inspectors rarely visit), lack of support from principals (no encouragement, no resources), and lack of professional development opportunities (no workshops, seminars).

COVID-19 Related Problems: These include school closures (disruption of learning), shortened classes (reduced time), remote learning challenges (lack of digital infrastructure, digital skills), and the digital divide (unequal access to technology).

2.2.3 Problems of Learning Accounting Education

Problems of learning accounting education refer to the difficulties, challenges, or obstacles that students face in acquiring accounting knowledge and skills. These problems can be categorized into several types (Okafor and Ugwu, 2019). (Okafor and Ugwu, 2019)

Student-Related Problems: These include negative attitudes toward accounting (perception as difficult, boring, irrelevant), low interest (lack of motivation), poor prior knowledge (lack of numeracy skills), and low self-efficacy (lack of confidence).

Teacher-Related Problems: These include poor teaching methods (lecture, boring), inability to explain abstract concepts (debit, credit, assets, liabilities), and lack of encouragement (no feedback, no praise).

Resource-Related Problems: These include lack of adequate instructional materials (no textbooks, no source documents, no stationery), large class sizes (no individual attention), and poor learning environments (noisy, uncomfortable, distracting).

Curriculum-Related Problems: These include overloaded curriculum (too many topics), inappropriate content (too theoretical), and inappropriate assessment (focus on memorization).

COVID-19 Related Problems: These include lack of access to remote learning (no computers, no internet), lack of digital skills, and loss of learning time (school closures).

2.2.4 Possible Solutions to the Problems

Possible solutions refer to strategies, interventions, or recommendations for addressing the problems of teaching and learning accounting education. Solutions can be categorized into several types (Adeyemi and Ogundipe, 2019; Ekpo, 2016; Okonkwo and Nnamdi, 2018). (Adeyemi and Ogundipe, 2019; Ekpo, 2016; Okonkwo and Nnamdi, 2018)

Teacher-Related Solutions: Recruitment of qualified accounting teachers; pre-service training on accounting content and pedagogy; in-service training (workshops, seminars, CPD); teacher motivation (salary, recognition, incentives); adoption of student-centered teaching methods (hands-on, practical, group work).

Resource-Related Solutions: Provision of adequate instructional materials (textbooks, source documents, accounting stationery, charts, computers); reduction of class size (build more classrooms, hire more teachers); improvement of learning environments (classrooms, furniture, lighting, ventilation, electricity); increased government funding; community involvement (PTA donations, local business sponsorship).

Curriculum-Related Solutions: Revision of curriculum to emphasize practical skills; reduction of overloaded topics; reform of assessment practices (practical exams, continuous assessment); alignment of curriculum with real-world applications.

Administrative-Related Solutions: Enhanced supervision (regular school inspections); principal support (resource allocation, encouragement); provision of professional development opportunities (workshops, seminars); monitoring and evaluation.

COVID-19 Related Solutions: Investment in digital infrastructure (computers, internet); teacher training in digital skills; development of digital instructional materials (online videos, e-books, virtual simulations); blended learning (combination of face-to-face and online); bridging the digital divide (subsidized devices, community internet).

2.3 Theoretical Framework

This section presents the theories that provide the conceptual lens for understanding the problems and possible solutions in teaching and learning accounting education. Four theories are discussed: constructivist learning theory, cognitive load theory, motivation theory, and human capital theory.

2.3.1 Constructivist Learning Theory

Constructivist learning theory, developed by Piaget (1972) and Vygotsky (1978), posits that learners construct knowledge through active engagement with materials, experiences, and social interaction. Learning is not passive reception of information but active construction of meaning. Key principles of constructivism include (Piaget, 1972; Vygotsky, 1978). (Piaget, 1972; Vygotsky, 1978)

• Learners build on prior knowledge.
• Learning is active, not passive.
• Learning is social (collaboration, discussion).
• Learning is contextual (real-world applications).
• Learners learn by doing (hands-on activities).

In the context of accounting education, constructivism suggests that students learn accounting best when they actively engage with source documents, fill out accounting stationery, and practice recording transactions. The lecture method (passive listening) is ineffective. Therefore, problems in accounting education include the dominance of lecture method and the lack of hands-on activities. Solutions include student-centered teaching methods, use of instructional materials, and practical exercises (Piaget, 1972; Vygotsky, 1978). (Piaget, 1972; Vygotsky, 1978)

2.3.2 Cognitive Load Theory

Cognitive load theory, developed by Sweller (1988), posits that working memory has limited capacity. When information is presented in a way that overloads working memory, learning is impaired. Cognitive load can be reduced by (Sweller, 1988). (Sweller, 1988)

• Presenting information in multiple formats (visual, auditory).
• Using concrete examples and diagrams (not just abstract text).
• Breaking complex tasks into smaller steps.
• Providing worked examples.
• Eliminating redundant information.

In the context of accounting education, abstract concepts (debit, credit, assets, liabilities) are difficult for young learners (ages 12-15) to understand. Without concrete examples and visual aids (charts, T-accounts), students experience high cognitive load, leading to confusion and poor learning. Therefore, problems in accounting education include the lack of instructional materials (charts, diagrams, source documents) and the reliance on abstract lecture. Solutions include the use of visual aids, concrete examples, and hands-on activities (Sweller, 1988). (Sweller, 1988)

2.3.3 Motivation Theory

Motivation theory, particularly Maslow’s hierarchy of needs (1943), posits that human needs are arranged in a hierarchy: physiological (food, shelter), safety (security), belonging (love, friendship), esteem (respect, recognition), and self-actualization (fulfilling potential). Lower-level needs must be satisfied before higher-level needs become motivating. In the educational context, students cannot learn if basic needs are not met (Maslow, 1943). (Maslow, 1943)

In the context of accounting education, poor learning environments (overcrowded classrooms, uncomfortable furniture, poor lighting, no electricity) fail to meet students’ safety and physiological needs. Negative teacher attitudes (no encouragement, no praise) fail to meet students’ esteem needs. Lack of relevance (abstract topics not connected to real-world) fails to meet self-actualization needs. Therefore, problems in accounting education include poor learning environments, negative teacher attitudes, and lack of relevance. Solutions include improving learning environments, providing positive feedback, and connecting accounting to real-world applications (Maslow, 1943). (Maslow, 1943)

2.3.4 Human Capital Theory

Human capital theory, developed by Schultz (1961) and Becker (1964), posits that education and training are investments that increase individuals’ productive capacity (human capital). Education leads to higher earnings, better employment, and economic growth. Investment in education includes investment in teachers (training, salaries), instructional materials (textbooks, equipment), and infrastructure (classrooms, technology) (Becker, 1964; Schultz, 1961). (Becker, 1964; Schultz, 1961)

In the context of accounting education, the lack of qualified teachers, instructional materials, and good learning environments represents underinvestment in human capital. This underinvestment leads to poor student achievement, which reduces future productivity and earnings. Therefore, solutions include increased investment in teacher training, instructional materials, and learning environments. Governments should view accounting education as an investment, not a cost (Becker, 1964; Schultz, 1961). (Becker, 1964; Schultz, 1961)

2.4 Empirical Review

This section reviews empirical studies that have examined the problems and possible solutions in teaching and learning accounting education. The review is organized thematically: global studies, Nigerian studies, and studies on specific problem categories.

2.4.1 Global Studies

In a study of 200 secondary schools in the United Kingdom, Smith and Jones (2017) examined the problems in teaching business education (including accounting). They found that the most common problems were: (1) lack of qualified teachers (40% of schools); (2) lack of instructional materials (35%); (3) large class sizes (30%); (4) student disinterest (45%); and (5) time constraints (50%). Solutions included: (1) teacher training programs; (2) government funding for materials; (3) class size reduction; (4) career guidance; and (5) curriculum revision. (Smith and Jones, 2017)

In a study of 150 secondary schools in Malaysia, Lee and Wong (2018) examined the problems in teaching accounting. They found that the most significant problems were: (1) teacher shortage (60% of schools); (2) lack of accounting software (75%); (3) student lack of numeracy skills (55%); and (4) negative student attitudes (50%). Solutions included: (1) recruitment of accounting graduates; (2) provision of computers and software; (3) remedial math classes; and (4) motivational programs. (Lee and Wong, 2018)

In a study of 100 secondary schools in South Africa, Ndlovu and Mkhize (2019) examined the problems in teaching accounting in rural schools. They found that rural schools faced unique problems: (1) lack of electricity (70%); (2) lack of internet (85%); (3) lack of textbooks (65%); (4) long distances for teachers (50%); and (5) poor learning environments (80%). Solutions included: (1) solar-powered computers; (2) mobile internet; (3) e-books; (4) teacher housing; and (5) infrastructure improvement. (Ndlovu and Mkhize, 2019)

2.4.2 Nigerian Studies

Several Nigerian studies have examined the problems and solutions in teaching and learning accounting education. Okonkwo and Nnamdi (2018) surveyed 50 JSS in Enugu State on the problems of teaching accounting. They found that the most common problems were: (1) lack of qualified teachers (65% of schools); (2) lack of instructional materials (70%); (3) large class sizes (75%); (4) poor learning environments (60%); and (5) lack of funding (80%). Solutions identified by respondents included: (1) recruitment of qualified teachers; (2) provision of instructional materials; (3) reduction of class size; (4) improvement of learning environments; and (5) increased government funding. (Okonkwo and Nnamdi, 2018)

Adeyemi and Ogundipe (2019) surveyed 100 JSS accounting teachers in Lagos State on the problems they face. They found that teacher-related problems included: (1) lack of pre-service training in accounting (55% of teachers); (2) lack of in-service training (70%); (3) reliance on lecture method (80%); and (4) poor teacher attitudes (40%). Student-related problems included: (1) negative attitudes toward accounting (65% of students); (2) low interest (60%); and (3) poor prior knowledge (50%). Solutions included teacher training, adoption of student-centered methods, and attitude change programs. (Adeyemi and Ogundipe, 2019)

Eze and Okafor (2020) examined the relationship between instructional materials and student achievement in accounting in 30 JSS in Anambra State. They found that schools with adequate instructional materials had significantly higher student achievement (mean 65%) than schools without adequate materials (mean 45%, p < 0.01). They also found that schools with qualified accounting teachers had higher achievement than schools with unqualified teachers (mean 70% vs. 50%, p < 0.01). (Eze and Okafor, 2020)

Okafor and Ugwu (2019) examined the relationship between student attitudes and achievement in accounting in 40 JSS in Imo State. They found that 60% of students had negative attitudes toward accounting, perceiving it as difficult (45%), boring (35%), or irrelevant (20%). Students with positive attitudes scored significantly higher on achievement tests (mean 72%) than students with negative attitudes (mean 48%, p < 0.01). (Okafor and Ugwu, 2019)

Ogunyemi and Adewale (2021) examined the impact of COVID-19 on accounting education in 30 JSS in Ogun State. They found that: (1) 80% of students lost at least 3 months of learning; (2) 70% of schools lacked digital infrastructure for remote learning; (3) 65% of teachers lacked digital skills; and (4) 75% of students lacked computers or internet at home. Solutions included investment in digital infrastructure, teacher training in digital skills, and provision of devices to students. (Ogunyemi and Adewale, 2021)

Uche and Adeyemi (2018) examined assessment practices in accounting education in 50 JSS in Abuja. They found that 90% of assessment was theoretical (multiple-choice, short answer), with only 10% practical (source document identification, ledger posting). Teachers reported that the BECE external examination focused on theory, so they taught to the test. The study recommended curriculum revision to include practical exams. (Uche and Adeyemi, 2018)

2.4.3 Summary of Empirical Findings

The empirical literature on problems and solutions in accounting education has produced consistent findings across studies (Okonkwo and Nnamdi, 2018; Adeyemi and Ogundipe, 2019; Eze and Okafor, 2020; Okafor and Ugwu, 2019). (Adeyemi and Ogundipe, 2019; Eze and Okafor, 2020; Okafor and Ugwu, 2019; Okonkwo and Nnamdi, 2018)

Problem Category	Specific Problems	Prevalence (%)
Teacher-related	Lack of qualified teachers	55-65%
	Lack of in-service training	70%
	Reliance on lecture method	80%
Student-related	Negative attitudes	60-65%
	Low interest	60%
	Poor prior knowledge	50%
Resource-related	Lack of instructional materials	70%
	Large class sizes	75%
	Poor learning environments	60%
	Lack of funding	80%
Curriculum-related	Overloaded curriculum	Not specified
	Inappropriate assessment (theory focus)	90%
Administrative-related	Inadequate supervision	Not specified
	Lack of professional development	85%
COVID-19 related	Loss of learning time	80%
	Lack of digital infrastructure	70-75%
	Lack of digital skills	65%

Solution Category	Specific Solutions
Teacher-related	Recruitment of qualified teachers; pre-service training; in-service training (workshops, CPD); teacher motivation
Resource-related	Provision of instructional materials; class size reduction; improvement of learning environments; increased funding; community involvement
Curriculum-related	Revision of curriculum (practical skills); reduction of topics; reform of assessment (practical exams)
Administrative-related	Enhanced supervision; principal support; professional development opportunities
COVID-19 related	Digital infrastructure investment; teacher digital skills training; digital instructional materials; blended learning

2.5 Summary of Literature Gaps

The review of existing literature reveals several significant gaps that this study seeks to address.

Gap 1: Limited Nigerian-specific evidence on problems in JSS accounting education. Most Nigerian studies focus on senior secondary schools or tertiary institutions. Few studies focus specifically on junior secondary schools. This study addresses this gap.

Gap 2: Lack of comprehensive identification of problems across multiple categories (teacher, student, resource, curriculum, administrative, COVID-19). Most studies focus on one category (e.g., teacher-related only). This study examines all categories.

Gap 3: Lack of perspective triangulation (teachers, students, principals). Most studies focus on teachers only. This study gathers data from teachers, students, and principals.

Gap 4: Lack of relationship testing (e.g., teacher qualification and student achievement). Most studies describe problems but do not test relationships. This study tests hypotheses.

Gap 5: Lack of solution evaluation (which solutions are most effective?). Most studies propose solutions but do not evaluate their effectiveness. This study asks respondents to rate the effectiveness of proposed solutions.

Gap 6: Lack of COVID-19 impact analysis. Only one Nigerian study has examined COVID-19 impact on business education. This study includes COVID-19 problems and solutions.

Gap 7: Lack of practical assessment focus. Most studies focus on theoretical problems. This study examines assessment practices (theory vs. practical).

Gap 8: Lack of rural-urban comparison. Most studies focus on urban schools. This study includes both urban and rural schools.

Gap 9: Lack of public-private comparison. Most studies focus on public schools. This study includes both public and private schools.

Gap 10: Lack of theoretical grounding. Many Nigerian studies are descriptive, lacking theoretical frameworks. This study uses constructivist, cognitive load, motivation, and human capital theories.