ACHIEVEMENT IN ACCOUNTANCY AND EDUCATIONAL ADJUSTMENT OF HIGHER SECONDARY STUDENTS

R. Babu

K. Kaliamoorthy

 

INTRODUCTION

Far-reaching changes are evolving in different walks of life as the people change their profession especially within a few years after entering into them. This is due to poor adaptability to the new situations around them. This happens after selecting subject at higher secondary level. In order to subjugate to the varied complex situations, one has to appropriately adjust himself/herself. Accountancy being a skill subject to higher secondary students, a better achievement and well adjusted personality is essential for learning to be pleasurable. It gives emphasis on memorization and regurgitates the “trained-monkey” approach. There is too much emphasis on lecture, reliance on textbooks as course drivers. In order to improve the situation, there is necessity to develop creative types of teaching such as team work, assignments with multinational companies, case analysis, oral presentations, role playing, team teaching, assignments, videos, writing assignments, exposure to accounting professionals in the classroom, studying current events and discussion on accounting practices. There is also necessity for making adequate use of out-of-classroom experiences such as internship, field studies, foreign business trips, on-line experiences, and service-learning assignments.

 

NEED AND IMPORTANCE

The pattern of education is test-for-content, and is limited to preparing students -for-certifying-examinations. This educational model is inefficient, but more importantly, it does not prepare students for the ambiguous business world which they encounter upon graduation. The pedagogy is not effective to the needs of the business world. It is bound by class time and does not give emphasis on student contact with business world. Teaching accounting subject is carried out as if information processing is still costly. Information processing, which has been an important part of modern educational model, can now be managed quickly by anyone using the right software. Accountancy students are not exposed enough to the impact of technology on accounting and ways in which technology can be leveraged to make business decisions easily. Hence, one needs to enter explicitly into the core aspects of accounting education and become conversant with the current practices. Therefore, the investigators are keen on studying the achievement in accountancy and educational adjustment which is the panorama of the skill development.

 

 OBJECTIVES

1. To find out the higher secondary students’ achievement in accountancy and  also   their  

educational adjustment;

2. To find out whether any significant difference exists in higher secondary students’ achievement in accountancy and their educational adjustment in respect of :  a) gender, b) locality of the school, c) father’s education, and d) mother’s education.

 

METHOD

Normative survey method was used in the present investigation.  It sought to obtain precise information concerning the current status of phenomena and to draw valid conclusions from the facts discovered.

 

Sample

A sample of 700 higher secondary students was randomly selected from different schools of Cuddalore, Villupuram, Nagapattinam and Trichy districts of Tamilnadu State.

 

Tools

Accountancy Achievement Test (2006) was prepared and validated by the investigators. A part of adjustment inventory prepared and validated by Sinha and Singh (1993) was used to measure the educational adjustment of higher secondary students.

 

RESULTS AND DISCUSSION

Data were analysed in terms of mean, standard deviation and ‘t’ ratio. The achievement test in accountancy was conducted for a maximum score of 39. Hence, having score of 28 or above was considered to be high achievement in accountancy   and above a score of 19.5 was considered to be average and below 19.5 was considered to low achievement in accountancy. The mean (22.51) and standard deviation (6.59) of the higher secondary students’ achievement in accountancy was average. Similarly educational adjustment inventory was conducted for maximum marks of 20. Hence, having a score of 10 or above was considered to be low educational adjustment and a score of 5 or above was considered to have average educational adjustment and a score of less than 5 was considered to be of high educational adjustment The mean (4.19) and standard deviation (3.13) educational adjustment of higher secondary students was high. It was found that the entire sample showed average achievement in accountancy and high educational adjustment of higher secondary students. There was significant difference in mean Accountancy achievement scores of male and female higher secondary students, urban and rural higher secondary school  students  and  students’ mothers’ education. Female higher secondary students showed better achievement than that of their male counterparts. Rural higher secondary students showed better achievement than that of their urban counterparts. The results of the study showed that there were significant differences in respect of students having educated mothers with respect to achievement in accountancy. There was no significant difference in mean accountancy achievement scores of students of literate and illiterate fathers. There was no significant difference  in the students in respect of their  fathers’ education. There was significant difference in mean educational adjustment scores of male and female higher secondary students. Female higher secondary students showed better educational adjustment than that of their male counterparts; whereas there was no significant difference in mean educational adjustment scores of   urban and rural higher secondary school students, higher secondary students’ fathers’ education, and higher secondary students’ mothers’ education. Rural higher secondary school students had better educational adjustment than that of their urban counterparts. The results of the study show that there are no significant differences in respect of education level of fathers and mothers of students with respect to educational adjustment.

 

RECOMMENDATIONS

Male students must be given sufficient practices to educational adjustment and female students should be further encouraged. It is suggested that urban students should be given better attention to arrive at better achievement in accountancy. Urban students must be prepared to face the educational challenges by developing educational adjustment at higher secondary level. Higher secondary students of illiterate fathers and mothers should be motivated to learn so that it will promote better achievement in accountancy subject. Accounting education must be given with apprenticeship placement for students. Employability of accountancy proficient candidates must be explored. Software packages of accounting should be taught at higher secondary level.

 

CONCLUSION

It has become the need of the hour to focus attention on renovation of  accounting education in higher secondary level by which  professionals of international standards can be produced. Educationists and policy makers need to realise that  accounting education has to be emphasized from secondary classes onwards so that learning would become more meaningful and  explorative in nature.