Journal of Empirical Studies

2014 Vol. 1, No. 2, pp. 48-53

ISSN(e): 2312-6248
ISSN(p): 2312-623X
© 2014 Conscientia Beam. All Rights Reserved

TEACHERS CHARACTERISTICS AND STUDENTS’ PERFORMANCE LEVEL

IN SENIOR SECONDARY SCHOOL FINANCIAL ACCOUNTING

Bolarinwa Kayode Omotayo1

1
Department of Business Education, Adeyemi College of Education, Ondo State

ABSTRACT
The purpose of this study was to investigate the relationship that exists between teachers’ characteristics
(qualification, years of experience) and students’ performance level in Senior Secondary School Financial
Accounting. In doing this, the study investigated selected teachers characteristics and students performance
level in Senior Secondary School Financial Accounting using correlation research design. The study was
limited to Senior Secondary Schools in Ondo State. A total of 200 students were selected through purposive
sampling technique to participate in the study. Two research questions were raised and answered. Two
validated instruments titled; Teachers Qualification and Experience Questionnaire (TQEQ) and Financial
Accounting Achievement Test (FAAT) were used for data collection. The Pearson Product Moment
Correlation was the major statistical tool employed for data analysis. Findings revealed that a positive
relationship exists between teachers’ characteristics (Qualification and Experience) and performance level of
the students in Financial Accounting. It is recommended among others that capacity development scheme
should be put in place for teachers with the aim of enhancing their efficiency and improving students’
performance.
Keywords: Teachers’ characteristics, Teachers’ qualification, Teachers’ experience, Teachers’
efficiency, Teachers’ performance, Students’ performance level, Financial accounting.

Contribution/ Originality
This study noted that educational institutions and teachers alike should recognize that the
level and quality of education attained and the experience acquired by the teacher determines the
characteristics exhibited vis-à-vis the performance of the students. The academic qualifications
and quality of experience obtained help the students to learn, understand and achieve and as well
enable the teachers to achieve educational objectives. The study also emphasized the need for the
teacher to develop beyond their current educational status for job efficiency and proficiency.
Employers of teachers are to note that it is important to consider the teacher’s academic
qualifications and experience when recruiting, put in place capacity development scheme for
teachers with the aim of enhancing their efficiency and put in place measure and incentives to

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© 2014 Conscientia Beam. All Rights Reserved
 Journal of Empirical Studies, 2014, 1(2): 48-53

encourage and motivate experience teachers in the school system in order to enhance teacher’s
efficiency and improve students’ academic performance.

1. INTRODUCTION
Across the world, education is a vital process in human development and environmental
management. Education is a process of refining and preserving the collective values embedded in
the culture of the society (Oyekan, 2000). By education, a network of worthwhile knowledge,
skills and habits is passed on from one generation to the other for effective citizenship and
collective benefits of the society. Education is a cooperative teaching-learning process of
preparing an individual from birth and all through his/her life for happy useful living in the
society within the culture and resources (Oyekan, 2000). It then follows that education is a social
service which ensures refinement of human behaviour in terms of his/her processes of reasoning,
feeling and doing things in a happy expectancy. While education is a cooperative teaching
learning for effective citizenship and collective benefit of society, secondary school is a link
between primary and tertiary institution where adequate knowledge for effective citizenship and
collective benefits of society is achieved. A teacher is the bridge that makes teaching and learning
effective. The teacher is thus the builder whose performance depends on adequate qualification,
experience and preparation. This adequate knowledge and experience could be attained or
achieved by acquiring additional knowledge that will stimulate his/her communication in
teaching for efficiency (Oyedeji, 2000). That is, the qualification and experience of a teacher
enhance or determine his/her performance. It could also be noted that the level and quality of
education attained by the teacher determines the characteristics exhibited vis-à-vis the
performance of the students
Education is often conceived as a systematic action of imparting relevant knowledge, skills
and habits to the learners in their preparation for meaningful life and contribution to better
society (Oloyede, 2006). This action is however, usually delivered through skillful exposure to a
number of academic disciplines. Teaching according to Oyekan (2000) is a continuous human
activity by which the teacher connects the learners and the subject matter drawn from school
curriculum. It is the cardinal duty of the teacher to help the students to learn, understand and
achieve beyond their current educational status and to effectively discharge the required
responsibility. It is therefore imperative for the teacher to also develop beyond their current
educational status for job efficiency and proficiency. It should be appreciated that teachers are the
light of the world that brightens and nurtures the vibrant lives of individuals with useful
knowledge, practical skill, and proper value orientation. In a modern society, educational
institutions exercise considerable influence on the socialization of the child, a process in which the
teacher plays crucial part (Agbatogun, 2010). Teachers’ educational development is therefore
essential in playing the crucial part.
Studies have revealed that poor quality of teachers is a strong factor responsible for the
dwindling standard of education in Nigeria. Research also indicates that the achievement gap
widens each year between students with most effective teachers and those with least effective

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© 2014 Conscientia Beam. All Rights Reserved
 Journal of Empirical Studies, 2014, 1(2): 48-53

teachers. This implies that the most significant gains in student achievement will likely be
realized when students receive instruction from well qualified and experienced teachers over
consecutive years. Although teachers’ academic degrees and their average years of experience
have been traditional indicators of the qualification of the teacher work force, research has not
found the highest degree attained by teachers to be a good predictor of gains in students’
academic achievement (Hanushek, 1997).
Number of years of teaching experience has also proven to be problematic in predicting such
gains. Generally beginning teachers (three or less years of teaching experience) are not as
effective as teachers with more years of teaching experience, with brand-new teachers typically
being the least effective teachers (Rivkin and Kain, 2003). Research has consistently found out
that brand-new teachers make important gains in teaching quality in the first year and smaller
gains over the next few career years. However, there is no consistent linear relationship between
years of experience and students achievement after the initial three years of teaching, making it
difficult to say whether there are any discernible difference among more veteran teachers for
example between teachers with 7-10 years of experience (Rivkin and Kain, 2003).
Researchers agree that teaching experience is positively correlated with higher students’
achievement even though finding about its meaning varies. For instance, some studies found that
years of teaching experience are a consistent predictors of higher test scores, other documents
revealed a negative effect, when a high proportion of non-experienced teachers are present in a
school in terms of higher dropout rates and lower students achievement score (Agbatogun, 2010).
Some research studies suggest that effect of teacher experience is small relative to the effect of
other desirable teachers’ characteristics such as teachers’ content knowledge, and overall
academic ability (Agbatogun, 2010).
In view of the foregoing, this study therefore was set out to investigate the relationship
between teachers’ characteristics (qualification, years of experience) and students’ performance
level in Senior Secondary School Financial Accounting.

2. RESEARCH QUESTIONS
The following questions were raised and answered in the study;
i. Is there a significant relationship between teachers qualification and students
performance level in Accounting?
ii. What type of relationship exists between teachers experience and students
performance level in Accounting?

3. METHODS
This study employs a correlational research design. The target population for the study is all
the teachers of financial accounting and students offering Financial Accounting as a school
subject in Ondo State. A total of 200 Financial Accounting Teachers and 200 Accounting
Students were purposively selected from 5 local government areas in Ondo State. Two

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© 2014 Conscientia Beam. All Rights Reserved
 Journal of Empirical Studies, 2014, 1(2): 48-53

instruments were used for data collection; Teacher qualification and experience questionnaire
(TQEQ) and Financial Accounting Achievement Test (FAAT).
TQEQ was used to collect information from the teachers who participated in the study. The
questionnaire was designed to get some personal information on the respondents’ sex, age
qualification and years of service. The total number of the items in this questionnaire is seventeen.
Validation of the questionnaire was done by expert judgment. The initial draft was given to some
lecturers in the Faculty of Education, Adekunle Ajasin University Akungba for critique before the
final version was administered. The TQEQ was administered to 20 teachers as a pilot test and the
cronbach coefficient alpha was computed to determine its reliability and internal consistency. The
alpha value of 0.84 was obtained.
The Financial Accounting Achievement Test (FAAT) consisted of 50 multiple choice
questions with 5 options per item. The face and content validity of FAAT was established by 3
experienced Financial Accounting Teachers. It also yielded reliability coefficient value of 0.75
using test retest technique. The item analysis of the instrument was also conducted in order to
determine the difficulty and discrimination indices of the items. The difficulty index of the items
ranged between 0.45 – 0.55; while the discrimination index ranged between 0.4 – 0.65.
Regard procedure; the two instruments were administered to the teachers and students in
their respective schools, after permissions were sought from the school Principals.

4. RESULTS AND FINDINGS

The findings of the study are presented in the table below.
Research Question I: Is there a significant relationship between teachers qualifications and
students performance level in Accounting?

Table-1. Relationship between Teachers Qualification and Students Performance Level in

Accounting
Pearson Remark
Variables N X SD r.
Teachers Qualifications 200 52.4 5.3 0.58 Significant
Students Performance 200 50.8 5.0
level in Accounting

The Table 1 above revealed a significant outcome. An r value of 0.58 is an indication of a

positive relationship. Hence positive and significant relationships exist between teachers
qualification and students performance level in Accounting.
Research Question II. What type of relationship exists between teachers experience and
students performance level in Accounting?

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© 2014 Conscientia Beam. All Rights Reserved
 Journal of Empirical Studies, 2014, 1(2): 48-53

Table-2: Relationship between Teachers Experience and Students Performance Level in

Accounting
Pearson Remark
Variable N X SD r.
Teachers experience 200 50.2 5.0 0.65 Significant
Students performance 200 52.4 5.1
level in Accounting

The Table 2 above revealed a significant outcome. An r value of 0.65 is an indication of a

positive relationship. Hence positive and significant relationships exist between teachers
experience and students performance level in Accounting.

5. DISCUSSION OF FINDINGS
Results obtained from the analysis carried out on data collected on research question one
revealed a positive relationship between teachers qualification and students performance level in
Accounting. This agreed with the findings of (Rena, 2000; Elochukwu, 2001; Bangbade, 2004)
that teachers attribute (teachers’ qualification and experience) and students’ academic
performances are positively related. Teachers attributes in the first instance influences his/her
performance which in turn enhance students’ performance. There is a logical linkage between
these two variables. Findings from research question two showed a positive relationship between
teachers experience and students performance level in Accounting. This findings support Salau
(2010) who reported that teacher experience is a good predictor of students’ performance level in
school subject. This finding is also in agreement with Adrew and Schwab 1995 that teachers’
years of experience are consistent predictor of higher test scores in school subjects.
However, there are other factors that may also influence teacher’s quality of experience which
are outside the scope of this study. The length of service put in by a teacher does not guarantee
quality experience and quality service delivery, but how best he/she is able to apply and display
the proficiency acquired from the training that earned him/her the qualification(s) at hand. Some
motivational factors such as economic (salary and other emoluments) and non-economic factors
(contentment, passions for the learners, natural interest in the profession, to mention but few)
may encourage the teacher to be somehow productive, the resultant effect of which may reflect on
the performance of the students. The substantial positive correlation obtained from the outcome
of the analysis shown in table 2 above was as a result of low quality of experience the teachers
possessed because evidence shows that majority of the teachers sampled had spent a good number
of time in service. It is crystal clear that the performance of the students was on the average as
the experience of the teachers was also on the average (see the obtained mean in table 2).

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 Journal of Empirical Studies, 2014, 1(2): 48-53

6. CONCLUSION AND RECOMMENDATIONS

From the findings of this study, it is clear that teachers’ qualification and experience are good
determinant of students’ performance level in schools. Base on the above, the following
recommendations are hereby made;
i. Capacity development scheme should be put in place by the government for
teachers with the aim of enhancing their efficiency and improving students’ academic
performance.
ii. Government should sponsored teachers to acquire higher degrees in teacher
education programme. This will assist to boost teachers’ efficiency and performance in the
classroom.
iii. Government should put in place measure and incentives to encourage and
motivate experience teachers in the school system.
iv. Teachers also should encourage themselves noting that they are tomorrow
nation builders by putting in their best in ensuring that length of service they attained is
comparable with the quality of experience they offer or have to offer.

REFERENCES
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Journal of Psychology, 7(4): 25-32.
Bangbade, J.O., 2004. Effect of subject matter knowledge on the teaching and learning of biology and
physics. Teacher and Teacher Education, 4(3): 109-102.
Elochukwu, C.C., 2001. Teachers’ attributes and educational development. Proceedings of 5th National
Conference on Standard of Education.
Hanushek, E., 1997. Assessing the effects of school resources on students’ performance. Educational
Evaluation and Policy Analysis: 141-146.
Oloyede, D.O., 2006. Teachers’ qualification and experience as predictors of their job performance. Journal of
Educational Focus, 7: 1–11.
Oyedeji, O.A., 2000. Teaching for innovation. Ibadan: Lade-oye Nigeria Limited.
Oyekan, S.O., 2000. Foundation of teachers education. Okitipupa: Ebunola Printers Limited.
Rena, U., 2000. Who will teach: A case study of teacher education reform? , California: Caddo Gap Press.
Rivkin, C. and O. Kain, 2003. Relationship between teachers years of experience and students achievement.
Journal of Research in Education, 2(3): 25–32.
Salau, M.O., 2010. Teachers qualification and students performance in mathematics. Journal of the Science
Teachers Association of Nigeria, 7(4): 18 – 21.

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