Características de la transición

Students were enthused with the level of instructional resources available to improve teaching and learning. This included the kind of textbooks that existed to support the delivery of accounting lessons. A student noted that:

… at first during accounting lessons no textbooks were used but now textbooks are provided and even computers are used.

The level of improvement in such instructional resources has been phenomenal. Accounting students noted that the accounting textbook provides simplified explanations to concepts to foster ready understanding in independent tutoring. A student did a comparative evaluation and concluded that

Even though I don’t know how lessons in years back were, I think these days accounting lessons are better than that of the olden days. I think nowadays to purchase accounting text books are being done with ease as compared to then. Also going through some of the ancient accounting textbooks and comparing them to today’s I think today’s own is more simplified and better than accounting textbooks in the years back. I think with these resources accounting lessons are better than that of the ones in the years back.

The availability of a variety of accounting textbooks from which accounting students could select depending on their needs has also improved accounting students‘ learning in the subject discipline. The depth of detail covered in the accounting textbooks was noted to broaden students‘ knowledge in accounting. A student declared that the content and structure of the modern accounting textbooks afford them the luxury of not depending entirely on the accounting teacher as was previously done. This was reiterated by a student

136

… as at now, there are many different and self-teaching accounting text books which enable students to study and have fair ideas on topics so when lessons are held in class, it seems better and well understood.

The introduction of technology has contributed positively to the success of accounting instructions. The accounting students hailed the use of computers and calculators for accounting lessons. They observed that such devices assist in the teaching and learning process. The use of calculators has facilitated understanding and accurate presentation of answers. The use of calculators and computers in solving accounting questions has made the subject easier. For computers in accounting instructions, a student explained that

To begin with, the introduction of the application software which incorporates the spreedsheet software has made accounting lessons livelier and more practical. The software which includes Excel has made it easier for certain mathematical calculations and derivations.

On the application of computers to accounting lessons, the students indicated that accounting lessons have become more interactive as such understanding on the path of students has been enhanced. They intimated further that they have access to internet services that grants them the opportunity to have ready access to the relevant explanations to contentious and complex concepts.

Other students based assessment on the quality and adequacy of accounting teachers available. They claimed that the calibre of accounting teachers in their schools is the reason behind the success of accounting instructions. Whilst some of the students stressed the quality others were more particular about the adequacy of the supply of accounting teachers. For example, a student confided that

The availability of more accounting tutors these days has made studying the subject easier than those days when a single or few tutors were handling a lot of students in a school or several schools.

Thus, the student-teacher ratio might have improved thereby ensuring that almost every academic need of the accounting students being addressed by the accounting teachers. Due to the improved ratio, accounting teachers need not spend their time too thinly across the range of students requiring to be served. Another student informed

137

Well, my school has very good accounting teachers and these teachers teach the subject to our understanding. They have time for us to approach them with any difficulty.

Other students also commented on the qualification and experience of their accounting teacher being of the desired standard. Another student noted that

Frankly, accounting lessons are better than what they used to be some years back. More knowledge has been inculcated in the tutors and mistakes of the past have been corrected, making tuition better than how it used to be.

A student was full of praise of their teacher when she declared

I think accounting lessons have always been interesting for me personally. It always depends on the tutor giving the lesson. I think people use to perceive it as not better some years back because of their tutors. They might not have taught for students to fully understand but these days, understanding is much better.

This view was supported by another student when she added

In my school, accounting lessons are enjoyable and easily understood due to the fact that, my teacher is well-seasoned in the subject.

Other students judged the quality of accounting instruction by virtue of the pass rate in the West African Secondary School Certificate Examination (WASSCE). In this light, one student observed that

… students of today almost passed accounting easily in their final examination due to today’s motivations and other incentives to teachers which boost their morale to teach accounting wholeheartedly as compared to some years back.

The teacher-factor is still evident in the success of students in examination. Students attributed this perceived heightened performance of students to the improved morale of accounting teachers. An accounting student was particular about the time allocated to accounting instructions. He expressed satisfaction with instructional time

because more time has been allocated to accounting on the time table nowadays, hence students are able to take their time to understand the concepts of accounting rather than rushing and not getting the full understanding.

The adequacy of the contact hours for accounting lessons grants instructional participants the opportunity to exhaust the task for the lesson without compromising quality. Some of the students attributed the quality of accounting instructions to curriculum improvement that has taken place over the years. They believed that curriculum planners have been current enough

138

to incorporate new ideas and changes to the curriculum. In buttressing this, a student explained that

Certain archaic terminologies have been replaced with modern ones. Example, debtors account has been replaced with accounts receivable account. Also certain old ways of recording and presenting financial reports have been modified. For example, the horizontal trading, profit and loss account has been given way to the vertical format.

A student explained further attributing the quality instructions to simplicity imputed in the curriculum which improves with time. The student had to say that

…accounting lessons are better than they used to be some years back because in those times there were some things added to accounting formats that made it lengthy and difficult to learn but now some things have been taken away from these formats which make learning easy and fun.

Another student went further to laud curriculum planners for the continuous improvement in the curriculum. In addition, he implored them to continually seek such improvements when the student indicated

It could be true because as life goes on, new ideas are introduced into the syllabus to make it a better one and I think new ones should be introduced to rid the outmoded way of handling business accounts as the world is dynamic comparing the result of the old accounting syllabus and that of the new syllabus has shown a tremendous improvement in the results due to the new methods introduced in tackling questions.

Much of their argument of their assessment was referent to the results students obtained in their examination. This was evidenced by the numerous comments the students made one of which was

I think accounting lessons are better than they used to be some years back. This is because, measuring the level of understanding from the WASSCE grades in the senior high school, students are doing better these days than before.

Another student opined

As time has proven, it now clearly shows that accounting lessons are better now than previously because comparing the results and outcomes of examinations conducted, the current results are far better than previous ones.

One student concluded the discussion in rather a simple manner that

I don’t really know how accounting lessons were before but I enjoy my present accounting lessons.

139

In fact, almost all the participating accounting students seemed appreciative with the level of quality in accounting lessons. They described accounting lessons as being enjoyable. This was attributed to accounting teachers‘ ability to device means to make the class interesting. Students intimated that they were much more involved in accounting lessons. In addition, they become occupied by working out a lot of practice questions which were available in the system. Indeed, from these evidences, students‘ motivation might be heightened to enjoy accounting lessons.