SOME ACCOUNTING TEXTBOOKS ARE MORE ACCEPTABLE THAN OTHERS: AN EVALUATION OF RECOMMENDED FINANCIAL ACCOUNTING TEXTBOOKS IN SECONDARY SCHOOLS IN SOUTHWESTERN NIGERIA

OYETORO, Oyebode Stephen ; OLOYEDE, Ezekiel Ojo (2016)

Journal

The study determined teachers and students’ acceptability of 13 and their evaluation of six mostly used recommended Financial Accounting Textbooks in Southwestern Nigeria. It adopted the survey research design. The population comprised all Financial Accounting teachers and students in senior secondary schools in Southwestern Nigeria. Purposive sampling technique was used to select a total of 80 teachers and 700 Senior Secondary II (SS2) students from 64 schools which were selected using the random sampling technique from the six states in Southwestern Nigeria. The criterion for the selection of the respondents was the possession and use of at least one of the textbooks recommended by their respective State Ministries of Education, National Examinations Council (NECO), West African Examinations Council (WAEC) and the Joint Admissions Matriculations Board (JAMB) for a period of not less than one academic session. Two instruments titled “Financial Accounting Textbook Acceptability Checklist” (FATAC) and Textbook Formal Evaluation Questionnaire (TFEQ) with versions for teachers and students were used to collect data from the respondents. Data collected were analyzed using frequency counts, mean and rank order. The results indicated that the order of acceptability for five out of the 13 textbooks that are mostly used by each category of the respondents are the same having the same ranks of 1st to 4th and 11th while the order differ for the other eight textbooks. Results also indicated that the overall evaluation of each of the six most used recommended textbooks is at the satisfactory level as assessed by teachers (2.76 ≤ x ≤ 3.52) and students (2.82 ≤ x ≤ 3.66) although variations exist in some of the indices when taken separately for each of the textbooks. For instance, students’ evaluation of one of the textbooks was found to be only highly satisfactory on content and organisation indices while teachers’ evaluation of this textbook was found to be highly satisfactory on the utility index only. The study concluded that the disparity in the acceptability of the textbooks could be hinged on relative differences of the textbooks on the indices of mechanics, the extent of incorporation of technology into students’ learning, assessment and lesson design and instructional strategies which are vital areas to be considered in the subsequent revisions of these textbooks. Keywords: Acceptability, Evaluation, Financial Accounting, Senior School Secondary, Textbooks