Pedagogical Activities Influencing the Teaching and Learning of Accounting Concepts in Selected Secondary Schools in Kiambu County, Kenya
Mwaniki, Kariuki Stephen
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Accounting concepts are very important in Business Studies since accounting skills are fundamental in fields such as Accountancy, Certified Secretaries, Commerce and Marketing. There has been a concern on challenges encountered in the teaching and learning of accounting concepts. These challenges may have effect on students of Business Studies on the overall performance of the subject. The main purpose of the study was to determine the pedagogical activities influencing the learning of accounting concepts in selected Secondary Schools in Juja Sub-County and appropriate recommendations were made. The objectives of the study were; to determine teachers’ choice of teaching methods for teaching accounting concepts in secondary schools in Juja Sub-County, to establish the extent to which instructional resources were used in the teaching of accounting concepts, to establish the teachers' and students' attitude towards accounting concepts in teaching and learning of Business Studies and to determine challenges faced by students in learning accounting concepts. The study was guided by Vygotsky (1978), Social Constructivist Theory. It adopted a descriptive research design targeting eight Secondary Schools, eight Business Studies teachers, eight Heads of Department and approximately one hundred and ninety Form Three Business Studies students making a total of 206 respondents. A sample of four Business Studies teachers, Thirty (30) Form Three students and Four Heads of department. A pilot study was done to enhance the validity and reliability of research instruments. Data was collected using questionnaires for students and teachers, interview schedules for Heads of department and observation schedule to investigate types of instructional resources used. Analysis of data was done using descriptive statistics in which frequency tables, ranks, mean and standard deviation were used. Data collected was then coded and analyzed using Statistical Package for Social Science (SPSS). It was established that most of Business studies teachers made little or no effort to use learner-centered approaches such as field trips to places of educational value and use of resource persons with accounting and financial skills to influence their pedagogy. Further, learners' attitude towards accounting concepts affected their performance. This means that accounting was taught as an abstract topic making it difficult for students to comprehend. That means students perform dismally in this area as the results of the Sub-County show. The researcher recommended that Business Studies teachers should try and integrate the use of education field trips and resource persons rich in business knowledge and skills in teaching accounting concepts. This would improve the quality of pedagogical instructions in Secondary Schools and ensure improved performance. It was further recommended that Business Studies teachers, parents, and the school community should encourage learners to study Business Studies by exposing them to practical entrepreneurship in school and at their homes. The researcher suggested that more intensive research should be conducted on the utilization of community resources in the teaching and learning of accounting concepts. A more intensive research should be done on the utilization of education technology in the teaching and learning of accounting concepts. The study was done on urban, suburban and rural environment, the study should be replicated on purely urban and rural environments.