Utilization of Accounting Skills for Teaching and Learning in Tertiary Institutions in Ebonyi State for National Development
Nwali Ngozi Benedette
Department of Business Education
Ebonyi State College of Education, Ikwo
Email: ngo.nwali@gmail.com
Abstract:
This study sought to determine the extent to which accounting educators in tertiary institutions in Ebonyi State utilize accounting skills in teaching and learning. Three research questions and corresponding hypotheses guided the study. A survey research design was adopted. Population of the study consists of sixtyfour (64) accounting educators. The entire population was studied without sampling because of its size.
Questionnaire was the instrument used for data collection. All the questionnaire administered were all properly completed and returned back to the researcher. The data collected were analyzed using mean (X) and
standard deviation (SD) to answer the research questions and ANOVA (Analysis of Variance) to test the hypotheses at 0.05 level of significance. Results revealed that accounting educators utilize accounting
resources at a low extent. The results also showed that inadequate power supply and lack of alternative source coupled with high cost of maintaining the available facilities among others are their major constraints. The
implication of the findings is that in as much as the accounting educators do not fully utilize the needed skills in teaching and learning, there will be continued drawn back in teaching and learning of accounting in tertiary
institutions in Ebonyi State in particular and Nigeria in general. Based on the results obtained, this study recommended among others that accounting educators should acquire relevant accounting competencies and
utilize them for instruction while management of tertiary institutions and government should ensure provision of the needed accounting facilities.
Keywords: Accounting, Skills, National Development
