1.1 Statement of the Problem 
Perhaps not much attention has been given to the performance of students in junior secondary school subjects in recent years. This neglect, no doubt has relegated this junior subjects to the background in our junior secondary certificate examination. A close look at the 2004/2008 JSSCE result records, confirms that students’ performance has been very poor generally and the increase number of school dropout in the area of study is a clear pointer of the theme. The poor performance is caused by many factors such as; students ineffective study techniques, quality of teachers and method of teaching, the parent’s inability to provide useful materials like textbooks, exercise books and school fees and problem of inadequate instructional materials for teaching and learning of Accounting education in schools. factors associated with mass failure
In philosophical view of these causes, this study therefore is specifically designed to assess the factors associated with mass failure of Accounting education in junior secondary school certificate examination in Igbo-Etiti Local Government Area of Enugu State. factors associated with mass failure

1.2 Purpose of the Study 
The main purpose of this study is to find out the factors associated with mass failure of Accounting education in junior secondary school certificate examination. The interests of the researchers are to examine critically and identify the factors associated with mass failure of Accounting education in junior secondary school certificate examination specifically, the study sought to find out if:-
1. There are sufficient numbers of qualified Accounting education teachers and instructional materials for teaching of Accounting education. factors associated with mass failure
2. The previous socio-economic background of the students affect them in studying Accounting education.
3. The attitude and interest of students towards the nature of Accounting education contribute deeply to their mass failure in JSSCE especially in Accounting education. factors associated with mass failure

1.3 Significance of the Study
The student will be able to appreciate the importance of the effective domain like interest and motivation in improving their performance. With this awareness, the student might put up a positive attitude towards Accounting education which will increase their performance and enhance higher grades in junior secondary school certificate examination. Teachers will also be able to adjust their teaching methods and offer remedial helps where they find out that students are putting up a low attitude. State government will also see the need of guidance and counseling in each schools, the ministry of education and curriculum planners for better organization of junior subjects in education. factors associated with mass failure

1.4 Scope of the Study
The scope of this study was focused on the factors associated with mass failure of Accounting education in junior secondary school certificate examination in Igbo-Etiti Local Government Area of Enugu State. Due to military factors such as time and other resources and the inconvenience of handling a large scope, the researchers focused only on junior Accounting education factors associated with mass failure

1.5 Research of the Study 
To carry out a detailed study of the research, the following research question will guide to study:-
1. Are there sufficient numbers of qualified English language teachers and instructional materials for teaching Accounting education?
2. Does the previous socio-economic background of the students affect them in studying Accounting education?
3. Does poor attitude and low interest of students towards the nature of contribute deeply to their mass failure in Accounting education JSSCE especially in Accounting education?