Institutional Variables and the Performance of Students in Financial Accounting in Public Secondary Schools in Ekiti State

Abstract

This study investigated institutional variables and the performance of students in financial accounting in public secondary schools in Ekiti State, Nigeria. The study adopted the descriptive research design of the survey type. The population comprised 4,239 financial accounting students in public secondary schools in Ekiti State. The sample for the study consisted of 360 financial accounting students, selected through a multistage sampling procedure. The sample size was determined using Taro Yamane's formula. An instrument titled "Institutional Variables and the Performance of Students in Financial Accounting Questionnaire (IVPSFAQ)" was used to collect data for the study. The instrument was validated by various experts. To assess the instrument's reliability, the test-retest method was used, yielding a reliability coefficient of 0.80. The data collected were analysed using descriptive statistics, mean and standard deviation and inferential statistics, Regression Analysis at 0.05 level of significance. The findings revealed that the level of performance of students in financial accounting was moderate. The study also revealed that instructional materials, school infrastructure, class size, and school administration each had a statistically significant impact on students' performance. The study concluded that institutional variables have a significant bearing on the performance of students in financial accounting in public secondary schools in Ekiti State. It was recommended that school administrators should intensify supervision and support for the teaching of procedural accounting tasks; government and school authorities should ensure teachers are trained to effectively utilise instructional materials, particularly ICT tools, rather than merely increasing their supply.