SPREADSHEET METHOD AND SECONDARY SCHOOL STUDENTS’ ACHIEVEMENTS IN FINANCIAL ACCOUNTING IN CALABAR SOUTH LOCAL GOVERNMENT AREA, CROSS RIVER STATE, NIGERIA

Abstract

The study was conducted to determine the effect of spreadsheet method on secondary school students’ achievements in financial accounting. In order to achieve the purpose, two (2) research questions and two (3) hypotheses were formulated to guide the study. The study was conducted using the quasi-experimental design, adopting a simple random sampling technique in selecting four schools out of nine schools to participate in the study. Purposive sampling technique was then adopted in selecting four intact classes from four schools such that there were two schools for the experimental group (n = 57) and two schools for the control group (n = 57). Financial Accounting Test (FAT) and lesson packages on Goodwill, Profit Ratio, Nonprofit organization and assets and liabilities using spreadsheet method were the instruments for data collection. The treatment packages were subjected to validation by three experts; two of which were in Business Education (accounting option) and one in Measurement and Evaluation. The instruments were subjected to reliability test using Kuder Richardson formula 20 (KR-20), which gave a reliability coefficient of 0.81. The obtained data was used in testing the research hypotheses at 0.05 level of significance. Findings of the study showed that there was a significant difference in secondary schools students’ performance mean scores in financial accounting when taught using spreadsheet method and lecture method while students’ gender had significant influence on their achievement when taught accounting using spreadsheet method, in favour of the male students. Arising from these findings and the conclusion drawn, the study recommended among others that management of secondary schools should install spreadsheet applications into the available desktops in the computer laboratory and organize workshops for teachers on how to use the software to teach relevant accounting topics