CHAPTER ONE
INTRODUCTION
1.1 Introductory Statement
Financial accounting originates from Vocational Education. Vocational education in this part of Nigeria (Akwa Ibom State) created little or no impact on the educational scene prior to the Nigerian civil war (1966 – 1970). In other words vocational education began to gain momentum after the civil war when vocational institutions started in a few private places with people who had no previous teacher training education as instructors. In fact these instructors were themselves trained in these private vocational centres.
This invariably means that graduands of these schools were often offered teaching appointment in their alma mater upon course completion. However, in the early 1970s, financial accounting began to gain popularity in the state as more and more colleges or secondary school bound. Students began to embrace this programme of education.
Ginzbert and his Associates (1975) in Umoh (2001); contained that the government took over most of the private vocational institutions in mid – 1970 while efforts were concentrated on constructing more secondary commercial and comprehensive secondary schools in the state.
Therefore, financial accounting which is the basic objective of almost all education, aims at producing an individual with salable occupational skills that prepare him for employment and for assuming a place in the society. However, as technological changes and population trends make our society increasingly aware of adolescent’s need for employment and for assuming a place in the society. The discovery of the importance of the early formative years of growth and of the role which self-concept play in financial accounting has brought about the recognition that vocational guidance for development is relevant during childhood, hence, the pre-vocational junior secondary school in Nigeria’s New Educational Policy known as the “6-3-3-4”.
Infact, the philosophy of financial accounting is to provide skill to meet the social need for an educated labour force. Hence, vocational education must be responsive to the changes and needs of contemporary society. Similarly, vocational education is viewed as an instrument of social and economic accomplishment which must demonstrate the benefits derived from it in order to merit any investment on the programme. Broadly therefore, vocational education includes support for any programme which prepares the individual for gainful employment in any occupation not generally considered to be professional and not requiring the baccalaurate of a higher degree.
Finance Accounting could be for the following purposes:
- For persons in high school
- for persons who had completed or left higher school
- For persons who needed training or retraining
- For persons who had academic socio-economic or other handicap which prevented them from succeeding
The extend of secondary school, vocational education may be viewed in a number of different perspectives. One can look at the absolute number of students involved; the percentage of enrolment in financial accounting at secondary and post secondary school levels; the percentage of enrolment that this group represents the total secondary school enrolment and other similar measures. Each gives some indication of the educational opportunity that is available to students and provide a rough measure of the progress that still must be made. However, since financial accounting is regarded as a programme that aim at producing people with employable occupational skills upon course completion, it would therefore, be pertinent to find out whether students are adequately exposed to financial or career information or whether socio-economic background of parents or other environmental variables play any role on students choice of financial accounting while considering these variables, the researchers shall identify the extent of each variable influence, whether there is any overlap and, if there is, which is supervening in magnitude of influence towards making choice of vocational education.
1.2 Statement of Problem
Vocational education which is the objective of almost all basic training is to produce work-ready individual. In other vocational education aims at producing an individual with employable occupational competences. Thus, if an investigation is conducted in financial accounting to find out what the final year students of those intend to do upon course completion. Apparently, variety of responses are bound to be obtained after an interval of reasoning on the part of the students. These responses could range from taking up employment in the related area of study to going further in academics or vocational education to gain some kind of professionalism.
Casual observation indicates that making students take up employment upon completion of secondary vocational school or choose university courses that have no interest or prerequisite for. But what is not clear is whether they are prepared adequately by their schools for these jobs, because there is no research evidence to indicate so. Also, there are no research evidences to show what actually influences students choice of financial accounting. Therefore, this research is to find out the various factors that affect students choice of financial accounting.
1.3 PUROSE OF STUDY
This research is conducted primarily to:
- Determine what factors influence student choice of financial accounting
- Determine the various agencies providing these information, (career information) and the extend agencies in turn influences the students choice of school programme.
- Determine whether the socio economic background of the parents or other environmental factors do in any way influence students choice of school programme.
- Find out whether counseling services are provided to post secondary students and what percent of them are actually exposed to these services.
- Find out whether self concept affect the student programme student apply; and to what alternative before making choice.
- Finally, determine whether financial accounting programme have any influence on their prospective students if so what extent, or is the influence propelled by societal needs or by the concept of environment as it relates to learning.
1.4 SIGNIFICANCE OF STUDY
The significance of this study or investigation would be the assistance it would offer in the area of counseling on vocational opportunities based on students interests, desires, ability and values; while also helping educational theory and practice to develop.
This study would be significant in the area of curriculum planning and development to reflect the socio-economic culture of the state as well as help schools in selecting students for the various vocational programmes and train them to meet the economic status and manpower need of the state. Therefore, the study shall aid further research into influences that affect students choice of educational programme.
1.5 RESEARCH QUESTIONS
In determining the factors that influence students choice of vocational education, the following research questions are formulated for testing:
- Are post secondary school students exposed to adequate vocational information or counseling services?
- Does family socio-economic background influence students choice of school programme?
- Does society exert any influence on students choice of educational programme?
1.6 DEFINITION OF TERMS
Vocational Education: Vocational education is any programme which prepares the individual for gainful employment in a given occupation.
Affect: Affect in this research refers to influence or impression on others feelings. Super (1957).
Press: An aspect of the environment which are the significant for the determination of behaviour. Maslow (1954).
Post Secondary School: These include institutions of higher learning:-viz Universities, Poytechnics, Colleges of Education etc.
Peer: A group of equals in all ramifications. Roe (1956).
Family: For the purpose of this research, family shall mean the father, mother and the immediate family relations.
School: A social unit for formal education comprising the teaching and non-teaching staff, students and the facilities for study. Leonore (1966).
