UNIVERSITY OF EDUCATION, WINNEBA
COLLEGE OF TECHNOGY EDUCATION, KUMASI
USING DISCUSSION METHOD OF TEACHING IN ENHANCING ACADEMIC
PERFORMANCE OF FORM 2 BUSINESS STUDENTS OF ABETIFI
TECHNICAL INSTITUTE IN FINANCIAL ACCOUNTING
BOAMAH PATRICK
MAY, 2019
i
UNIVERSITY OF EDUCATION, WINNEBA
COLLEGE OF TECHNOGY EDUCATION-KUMASI
DEPARTMENT OF ACCOUNTING STUDIES EDUCATION
USING DISCUSSION METHOD OF TEACHING IN ENHANCING ACADEMIC
PERFORMANCE OF FORM 2 BUSINESS STUDENTS OF ABETIFI
TECHNICAL INSTITUTE IN FINANCIAL ACCOUNTING
AN ACTION RESEARCH REPORT SUBMITTED TO THE DEPARTMENT OF
ACCOUNTING STUDIES EDUCATION, UNIVERSITY OF EDUCATION,
WINNEBA- KUMASI CAMPUS, IN PARTIAL FULFILMENT OF THE
REQUIREMENTS FOR THE AWARD OF A DEGREE OF BACHELOR OF
SCIENCE IN ACCOUNTING EDUCATION
BY
BOAMAH PATRICK
(5151010099)
MAY, 2019
ii
DECLARATION
STUDENT’S DECLARATION
I declare that, this project is the results of my own original research and no part of it has
been presented for another degree in this university or elsewhere.
SIGNATURE: ........................................
DATE: .............................................
PATRICK BOAMAH
ii
SUPERVISOR’S DECLARATION
I hereby declare that the preparation and presentation of this research report was
supervised in accordance with the guidelines on supervision of project reports laid down
by the University of Education, Winneba.
SIGNATURE:...........................................
DATE: .............................................
MRS. THERESA ABA BORTSIE
iii
ACKNOWLEDGEMENT
Thanks be to the Almighty God who has showered His blessings upon me in terms of
wisdom, knowledge, understanding, success and protection throughout my entire
education to this far. Through several people, the Almighty God has helped in allowing
this project to be completed. I would like to take this opportunity to express my sincere
gratitude to Theresa Aba Bortsie (Mrs.), my Supervisor, for her guidance and support
during the research and compilation. Again, teachers and Form 2 business students of
Abetifi Technical Institute for responding to the interview organised. Furthermore, my
parents for their financial support and encouragement and all Church of Christ members
for their prayer support. Finally, to my friends and colleagues at University of Education,
Winneba- Kumasi Campus.
iv
DEDICATION
I dedicate this work to the Almighty God for the protection and knowledge given me
throughout my education and also to my parents Mr. Boamah Patrick and Mrs. Boamah
Selina Oforiwaa for supporting my education up to this far.
v
ABSTRACT
Teaching is an art of assisting students to learn. All good teaching is characterized by
proper teaching method. This study was undertaken to use discussion method of teaching
in enhancing academic performance of Form 2 business students of Abetifi Technical
Institute in financial accounting. The study was classroom-based action research. The
whole school was used for the population out of which the sample size consisted of all
the twenty-nine (29) students of Form 2 business class and the two (2) business teachers.
Observation, interviews and class tests were the main data collection instruments used.
Discussion method of teaching was the intervention used in the study. The
implementation of the intervention continued throughout the term. The class test one and
the best class exercise four and homework six after the intervention were selected and
compared with the previous term’s class test one, the class exercise four and homework
six respectively and the results were provided. The study revealed that there is a positive
correlation between students’ academic performance and the use of discussion method of
teaching such as whole class discussion and small group discussion. It was concluded that
discussion method was effective in enhancing students’ academic performance in
financial accounting. The study recommended that teachers use discussion method such
as whole class and small group discussion in teaching most of the topics in financial
accounting at the Senior High School level.
vi
TABLE OF CONTENTS
CONTENTS
PAGE
DECLARATION ................................................................................................................ ii
ACKNOWLEDGEMENT ................................................................................................. iv
DEDICATION .................................................................................................................... v
ABSTRACT ....................................................................................................................... vi
TABLE OF CONTENTS .................................................................................................. vii
LIST OF TABLES ............................................................................................................. xi
CHAPTER ONE: INTRODUCTION ............................................................................. 1
1.1 Background of the Study .............................................................................................. 1
1.2 Statement of the Problem ............................................................................................ 2
1.3 Purpose of the Study ..................................................................................................... 4
1.4 Research Questions ....................................................................................................... 4
1.5 Significance of the Study .............................................................................................. 5
1.6 Limitations of the Study................................................................................................ 6
1.7 Delimitations of the Study ............................................................................................ 7
1.8 Organisation of the Study ............................................................................................. 7
CHAPTER TWO: LITERATURE REVIEW ................................................................ 9
2.0 Introduction ................................................................................................................... 9
2.1 Concept Review ............................................................................................................ 9
2.1.1 Concept of Discussion Methods of Teaching ............................................................ 9
vii
2.1.2 Concept of Whole Class Discussion Method of Teaching ...................................... 10
2.1.3 Concept of Small Group Discussion Method of Teaching ...................................... 12
2.1.4 How to Sustain Students Interest with Discussion Method of Teaching ................. 13
2.2 Theoretical Review ..................................................................................................... 14
2.2.1 Methods of Teaching ............................................................................................... 15
2.2.1.1 Implication of Methods of Teaching..................................................................... 16
2.2.1.2 Selecting appropriate Method of Teaching ........................................................... 17
2.2.2 Learner-Centered Methods of Teaching .................................................................. 18
2.2.2.1 Implication of Learner-Centered Methods of Teaching ....................................... 18
2.3 Empirical Review........................................................................................................ 19
2.3.1 Whole Class Discussion Method of Teaching Enhancing Students’ Academic...... 19
Performance ............................................................................................................ 19
2.3.2 Small Group Discussion Method of Teaching Enhancing Students’ Academic ..... 20
Performance ............................................................................................................. 20
2.3.3 Discussion Method of Teaching Sustaining the Interest of Students ...................... 21
CHAPTER THREE: METHODOLOGY .................................................................... 22
3.0 Introduction ................................................................................................................. 22
3.1 Research Design.......................................................................................................... 22
3.2 Population ................................................................................................................... 23
3.3 Sample and Sampling Technique................................................................................ 23
3.4 Data Collection Instruments ....................................................................................... 24
viii
3.4.1 Observation .............................................................................................................. 24
3.4.2 Interview .................................................................................................................. 25
3.4.3 Class Test ................................................................................................................. 25
3.5 Intervention Design and Implementation.................................................................... 26
3.5.1 Whole Class Discussion Method of Teaching ......................................................... 26
3.5.2 Small Group Discussion Method of Teaching ......................................................... 28
3.6 Data Collection Procedures......................................................................................... 29
3.6.1 Observation .............................................................................................................. 29
3.6.2 Interview .................................................................................................................. 30
3.6.3 Class Test ................................................................................................................. 30
3.7 Data Analysis .............................................................................................................. 31
CHAPTER FOUR: RESULTS OF THE STUDY ....................................................... 32
4.0 Introduction ................................................................................................................. 32
4.1 Pre-Intervention Results.............................................................................................. 32
4.2 Post-Intervention Results ............................................................................................ 37
4.3 Discussion of Post-Intervention Results ..................................................................... 40
CHAPTER FIVE: SUMMARY, CONCLUSIONS AND RECOMMENDATIONS 42
5.0 Introduction ................................................................................................................. 42
5.1 Summary of Findings .................................................................................................. 42
5.2 Conclusions ................................................................................................................. 43
ix
5.3 Recommendations ....................................................................................................... 44
5.4 Suggestions for Further Research ............................................................................... 45
REFERENCES ................................................................................................................ 46
APPENDICES ................................................................................................................. 53
x
LIST OF TABLES
TABLE
PAGE
Table 1: Observation of Lesson Presentation ................................................................... 32
Table 2: Previous Term’s Class Test One......................................................................... 33
Table 3: Previous Term’s Class Exercise Four ................................................................. 34
Table 4: Previous Term’s Homework Six ........................................................................ 34
Table 5: Results of the Interview Organised for the Two Teachers ................................. 36
Table 6: Students Marks Obtained in Class Test One ...................................................... 37
Table 7: Students Marks Obtained in Class Exercise Four............................................... 38
Table 8: Students Marks Obtained in Homework Six ...................................................... 38
Table 9: Results of the Interview Organised for the Students .......................................... 39
xi
CHAPTER ONE
INTRODUCTION
This study is to assess the discussion method of teaching in enhancing academic
performance of students. The chapter highlights the background of the study, statement
of the problem, purpose and objectives of the study, research questions, significance of
the study, limitations of the study, delimitations of the study and organisation of the
study.
1.1 Background of the Study
It is true that a nation develops faster when the education system is good.
Good
educational system is mostly determined by the rate students are performing
academically before other factors are considered (Essays, 2018). This world has directed
much attention on the academic performance of students who read accounting (Akareem,
2016). Over the years, there has been a rapid increase in number of institutions as well as
the general expansion of business activities worldwide because of the improvement in
accountancy education. Accounting facilitators, teachers, instructors and lecturers are
trained and educated on how to teach for students to acquire the skills needed for
analysis, judgment, communication, problem-solving and application of the accounting
principles and standards in order not to collapse businesses thus improve upon their
academic performance (Curriculum Research and Development Division [CRDD], 2015).
Curriculum Research and Development Division (CRDD, 2015) further reported that
Ghana has benefited from improvement in accountancy education.
It significantly
improved the efficient operations of the economic sector of the country’s development in
1
recent years. According to Asare (2015) when there was lack of accounting efficiency, it
led to irregularities in the financial administration of both public and private institutions
in the country. Accountancy education also offers ready employment to students who do
well in the subject, thus offering them lifelong enriching careers such as accountant,
auditor, banker, financial analyst, tax consultant, management consultant, accounting
lecturers or teachers and many other employments relating to the field (Woods & Linsley,
2017).
Abetifi Technical Institute has set eye on the performance of its business students
because of the benefits the nation and the world enjoy when students’ academic
performance are enhanced in accounting. The school aims at preparing the students
towards future career paths in accounting related vocations as well as providing them
adequate foundation for pursuing higher professional and academic courses in
accounting. In spite of the attention directed towards accountancy education and its
benefits, students are able to acquire the needed knowledge and skills in financial
accounting when appropriate method is used in teaching both the theory and the practice
aspects. On the hand, there can be a potential negative effect on the school, the country
and the world at large where wrong method of teaching is used in teaching the theory and
practice aspects of financial accounting in senior high schools (Akareem, 2016).
1.2 Statement of the Problem
Financial accounting is designed to assist students to acquire skills for using accounting
as a tool for planning, organising, controlling and making decision concerning financial
processes (Woods & Linsley, 2017). It is also designed for students to acquire skills for
2
analysing and interpreting financial reports for the purpose of making useful management
decisions as well as applying basic accounting principles in modern business (Curriculum
Research and Development Division [CRDD], 2015). Teaching method that results in
rote memorisation cannot help to acquire these skills and competencies (Biney, 2018).
The researcher as an intern at Abetifi Technical Institute realized that about 93.1% of
Form 2 business students were performing below average in both theory and practice
aspect of all the topics they have been taught in financial accounting whiles the remaining
6.9% were performing averagely. No one was performing above average. The evidence
was gathered from their previous class tests, class exercises and home works. From the
final examination records of the school which was discussed at staff meeting, the
researcher found that right from the time the school started accountancy education, final
year business students’ batches have not been performing well in their end-of-course
examination in financial accounting.
Upon further enquiries, through observation and the use of interview, the researcher
discovered that students are not comfortable with the traditional method use in teaching
where teachers feel that the most effective way of communicate accounting is by contentladen and theoretically-based lectures. This makes students passive in class and examoriented. They only memorise basic principles taught without analysis and problemsolving skills. It was also disclosed that students show no interest in financial accounting
and have been always waiting patiently for their teacher to solve a problem before they
strictly follow the working steps instead of searching for alternative path. They are not
able to apply the basic principles taught on any new question which is slightly different
3
from what they have solved in class with their teacher. This resulted negative perception
in the mind of almost all the students in the class that financial accounting is the most
difficult among the other business courses and so they lack confidence in it. Due to this,
they do not learn or practice questions on their own apart from what will be taught in
class in order to enhance their academic performance. For the purpose of enhancing
academic performance of Form 2 business students of Abetifi Technical Institute in
financial accounting, the proposed intervention was to use discussion method of teaching.
1.3 Purpose of the Study
The main purpose of this study is to use discussion method of teaching in enhancing
academic performance of Form 2 business students of Abetifi Technical Institute in
financial accounting. The specific objectives were to:
1. Assess how whole class discussion method of teaching can be used to enhance
students’ academic performance in financial accounting;
2. Assess how small group discussion method of teaching can be used to enhance
students’ academic performance in financial accounting;
3. Identify how discussion method of teaching can sustain interest of students in
financial accounting.
1.4 Research Questions
The study sought to answer the following research questions:
1. How can whole class discussion method of teaching be used to enhance students’
academic performance in financial accounting?
4
2. How can small group discussion method of teaching be used to enhance students’
academic performance in financial accounting?
3. How can discussion method of teaching sustain interest of students in financial
accounting?
1.5 Significance of the Study
The study will help Form 2 business students of Abetifi Technical Institute to enhance
their academic performance in financial accounting by acquiring the analysis, judgment,
communicating and problem-solving skills needed in understanding financial accounting
and not just memorising the principles per se. It will also help them to acquire skills for
using accounting as a tool for planning, organising, controlling and making decision
concerning financial processes as well as developing positive attitude towards the subject.
In addition, the study will help ministry of education to provide quality education for
students offering financial accounting in terms of initiating policy on the use of right
methods in teaching accountancy.
This will enable students develop their potentials by acquiring the needed skills in
financial accounting thus achieving their vision such as “To provide relevant education to
all Ghanaians at all levels to enable them acquire skills that will assist them to develop
their potential in order to be productive, promotion of technology culture at all levels of
society to facilitate poverty reduction and to promote socio-economic growth and
national development” (Ministry of Education, 2016).
Furthermore, it will help
researchers as a source material for further studies on the use of discussion method in
5
enhancing students’ academic performance. Again, it will enable politicians such as
members of parliament to make rightful decision towards accountancy education for the
benefit of their various constituencies.
It will help head teachers educate and monitor their financial accounting teachers on the
use of discussion method in facilitating teaching and learning of financial accounting
appropriately. On the other hand, it will help teachers, especially those teaching financial
accounting to rightfully know how to use discussion method of teaching when planning
lesson and during delivery. It will also help them sustain their students’ interest for the
course thus improving their academic performance. In addition, parents will be able to
advice their wards on the benefits of engaging themselves in both whole class discussion
and small group discussion in school based on this study. Lastly, it will help educational
planners in planning to enhance business students’ performance in financial accounting.
1.6 Limitations of the Study
The study had a number of limitations since there were some aspects of the study that the
researcher had little or no control over which therefore affected the outcome. Notable
amongst these limitations is the assumption that students’ academic performance can be
enhanced using discussion method of teaching. This assumption is stemmed on the fact
that discussion is the only variable that can be used to enhance students’ academic
performance without considering other variables. Again, the study was conducted using
only Form 2 business students. In addition, objectivity of the responses to the interview
may have been affected by personal biases of the students and the teachers responding to
6
the interview. This is because some of the respondents were reluctant in responding to
the interview. Finally, the observation as an instrument used may reflect the researcher’s
personal opinion. This is because it was impossible to explore the entire variables which
lead to the poor academic performance of the students using observation. Despite these
limitations, the researcher followed the due process to ensure that the finding of this
study reflects the reality on the ground.
1.7 Delimitations of the Study
The study was within the boundaries of Abetifi Technical Institute where the intern
practiced and was specifically restricted to Form 2 business students. Hence, conclusion
and generalisations may not apply to all business students within the country or across
boundary since the sample used may not be representative. Again, the limited objective
covered, the findings of the study may need modification before it can be wholly applied
to similar situations by other researchers.
1.8 Organisation of the Study
The study is organised into five chapters. Chapter one covers the background of the
study, statement of the problem, purpose of the study, research questions, significance of
the study, limitations of the study, delimitations of the study and organisation of the
study. Chapter two contains the introduction, concept review, theoretical review and
empirical review. Chapter three contains the introduction, research design, population,
sample and sampling technique, data collection instruments, intervention design and
implementation, data collection procedures and data analysis. Chapter four contains the
7
introduction, pre-intervention results, post-intervention results and discussion of postintervention results. Chapter five presents the summary of findings, conclusion,
recommendation and suggestions for further research.
8
CHAPTER TWO
LITERATURE REVIEW
2.0 Introduction
The main purpose of this study is to use discussion method of teaching in enhancing
academic performance of Form 2 business students of Abetifi Technical Institute in
financial accounting. The chapter deals with concept review, theoretical review and
empirical review of other authors on the topic under study.
2.1 Concept Review
The study discusses the following headings: Concept of Discussion Methods of Teaching,
Concept of Whole Class Discussion Method of Teaching, Concept of Small Group
Discussion Method of Teaching and How to Sustain Students interest with Discussion
Method of Teaching.
2.1.1 Concept of Discussion Methods of Teaching
Discussion methods are a variety of forums for open-ended, collaborative exchange of
ideas among a teacher and students or among students for the purpose of furthering
students’ thinking, learning, problem-solving, understanding or literary appreciation.
Participants present multiple points of view, respond to the idea of others and reflect on
their own ideas in an effort to build their knowledge, understanding, or interpretation of
the matter at hand (Yale Poorvu Center for Teaching and Learning, 2016). Kubi (2017)
also explained that discussion method lays emphasis on students and the activity hence
achieving the course objectives is easy and effective.
9
Everybody is encouraged to
participate thus enhancing the students’ ability to express themselves and that is a sure
way to learn.
Also the spirit of reflective thinking is developed by students.
Furthermore, as students engage in discussion they get trained to think deeper to bring
out solution to problems and hence students acquire problem solving skills.
According to Malawi Institute of Education 2011 (as cited in Fernando & Marikar, 2017)
the following are the occasions on which the discussion method can be employed: when
checking what has been learnt after a field or an educational trip; when exploring the
opinions, knowledge and experiences of pupils; and when giving students practice in
forming, expressing and evaluating opinions. According to Iornem (2016) the discussion
method of teaching may be grouped in three forms. They are the whole class, small
groups or a panel discussion. The whole class discussion is led by the teacher and that of
the small group discussion led by the students. The study focused on only the whole
class and the small group discussion method of teaching because the panel discussion is a
specific format used in meeting, conference or convention.
2.1.2 Concept of Whole Class Discussion Method of Teaching
Whole Class discussion is a constructivism approach to education. Proponents of this
guided discussion regard learning as an active and social experience. They believe that
students learn best from their interactions with the world. With whole class guided
instructional teaching practices, the students take an active role in the educational process
and the teacher acts as a facilitator or guide. With this guided discussion, students learn
from their experiences, making it an inquiry-based or discovery-based model of teaching
10
(Center for Teaching and Learning, 2019). According to Iornem (2016) whole group
discussion is student-centered and fosters an active learning environment. Often times,
whole group discussion method is grounded in learning experiences that are authentic and
have real world applications. This, in turn, facilitates higher-order thinking skills by
engaging students. It often has a social component which allows students opportunities
to engage with their classmates, exchange ideas, and learn how to work together towards
a common goal.
In addition, with whole group discussion method, students are
challenged and pushed outside of their comfort zones. It has its drawbacks if students are
not motivated or willing to participate in the process.
Teaching and Learning Transformation Center (TLTC, 2019) suggested how to help
facilitate a good classroom discussion and improve upon classroom climate. TLTC
(2019) suggested that the teacher should learn students’ names, review lesson-related
material, plan by writing out more questions to guide the teaching or assign reading prior
to the class before the discussion. Also during the discussion, the teacher should make
sure every student have an opportunity to speak. Encourage students to look and talk to
each other rather than to just look and talk to you because too often “discussions” take the
format of a dialogue between teacher and a series of students. The teacher should then
ask the students to write down everything they know about the topic of discussion before
the discussion starts. Then if possible, the teacher should make the class space more
conducive to discussion by arranging seats in a circle or in a manner that will enable
students see each other easily. Questions that encourage responses from several people
should be asked and after asking question, the teacher should wait at least eight to ten
11
seconds before calling on someone to answer. The teacher should keep the discussion
focused, state the discussion topic at the beginning of the class and periodically
summarize the main points brought out in the discussion. This should be written on the
board and review the main points by summarizing the whole lesson at the end of the
discussion.
2.1.3 Concept of Small Group Discussion Method of Teaching
Morrison (2017) explained that small group discussion method requires a small group of
students, usually five, to do a discussion. Specific tasks or questions are required for
group to answer. This allows for participation of everyone and students often feel more
comfortable in small groups. According to Teaching Centre Support and Resources
(TCSR, 2019) small group discussion is a great way to get students to engage with each
other without the fear of having to address a large group. TCSR (2019) further explained
that often times there are one or two students in the group who feel comfortable
addressing the larger group and some who wish to participate in discussion without the
pressure of public speaking thus breaking students into groups is a great way to discuss a
topic and to also explore in learning.
According to Kubi (2017) small group work can be an effective method to motivate,
encourage active learning and develop critical thinking skills as well as communication
and decision making skills if carefully planned and implemented. He further explained
that the procedure for conducting small group discussion is divided into four main areas
which include: designing the small group activity, introducing the task to be performed,
12
monitoring the groups and ending the task.
He also provided the guidelines for
employing the small group discussion method. He suggested that to employ small group
discussion method, the teacher must first specify the instructional objective and the
activity should relate to the course objectives and course content. In addition, he said the
teacher must make the task challenging, assign task that encourage involvement,
interdependence and fair division of labour. Also, the teacher must decide the group size
by depending largely on the class size, space of the classroom and the task to be assigned
and lastly allows sufficient time for group work and try to predict students before the
actual class.
2.1.4 How to Sustain Students Interest with Discussion Method of Teaching
According to Malouff (2016) students come into classes with various levels of interest to
learn and teachers also want their students to try hard to learn during the unit and to
continue learning about the subject area after the class ends in order to enhance upon
their academic performance. Hence, teachers try to motivate students to learn with
method of teaching that provides room for ways of sustaining students’ interest to learn.
According to Rooke (2016) to sustain students interest to a particular unit or course, the
teacher must use an engaging teaching methods as well as appealing teaching style that
can make content relevant to student values and goals, encourage students to share views
during the unit and keep record of how many study questions they answer correctly each
day either in class or in group. Amongst the engaging methods that can sustain students
interest in a particular unit according to Schutte (2016) is discussion method of teaching.
He explained that discussion method of teaching encourages Socratic Method which
13
provides students the opportunity to express their view, interact with their teacher as well
as collogues and explore content.
The Teaching Center (TTC, 2015) suggested that to sustain students’ interest with a
discussion method, the teacher should create a comfortable non-threatening environment,
know his or her students by their names and perspective students bring to lesson
discussion, clarify the rules and expectations for discussions at the outset, communicate
to students the importance of discussion to their success in the course as a whole, develop
clear goals and a specific plan for each section, accommodate different learning
preference and provide a list of guiding questions on the board. TTC (2015) further
suggested that throughout the discussion, the teacher should summarize the major ideas
and write them on board, combine the discussion with lecture, integrate student responses
into the discussion without making the discussion merely a student-teacher interaction,
use verbal and non-verbal cues to encourage participation, create a balance between
controlling the group dynamic and letting group members speak, show respect for all
questions and comments and do not have to answer his or her own questions but rather
give students 5-10 seconds to think and formulate a response.
2.2 Theoretical Review
The study discusses the following headings: Methods of Teaching, Implication of
Methods of Teaching, Selecting Appropriate Method of Teaching, Learner-Centered
Methods of Teaching and Implication of Learner-Centered Methods of Teaching.
14
2.2.1 Methods of Teaching
Educational Methodology, which is a term used to describe methods of teaching and
learning, has been a subject of consuming passion for educational psychologists and
schools (Iornem, 2016). Tersoo (2018) defined methods of teaching as a term used to
describe the pedagogy, main principles of study, and educational strategies that are used
by teachers in classrooms to instruct students. Also, method of teaching according to
Teaching Meth (2019) comprises the principles and methods used for instruction. This is
an interpersonal influence which aims to induce learning and the development of a
student by different means. According to Ukrainian English Russian (UER, 2017) there
are different methods of teaching which can be categorized into four broad types. These
are teacher-centered methods, learner-centered methods, content focused methods and
interactive or participative methods. A teacher-centered method is where the teacher
casts him/herself in the role of being a master of the subject matter. The teacher is looked
upon by the learners as an expert or an authority. Learners on the other hand are
presumed to be passive and copious recipients of knowledge. Examples are expository or
lecture. On the other hand, a Learner-centered method is where the teacher becomes both
a teacher and a learner at the same time. Examples are discussion method, discovery or
inquiry based approach. Also in Content-focused method, both the teacher and the
learners have to fit into the content that is taught. Generally this means the information
and skills to be taught are regarded as sacrosanct or very important and a lot of emphasis
is laid on the clarity and careful analyses of content. Example is the programmed
learning approach. Lastly, the interactive or participative method borrow a bit from the
three other methods without necessarily laying emphasis unduly on either the learner,
15
content or teacher. This method is driven by the situational analysis of what is the most
appropriate thing for us to learn/do now given the situation of learners and the teacher.
The method requires participatory understanding of varied domains and factors.
2.2.1.1 Implication of Methods of Teaching
Students get easily bored if their teacher cannot combine teaching methods in order to
make each lesson unique and intriguing. Any information can be passed over to learners
in numerous ways. Each of these numerous method comes with its own implication on
students’ academic performance whether being positive or negative (Tersoo, 2018).
Tersoo (2018) further explained the impacts of each of the four broad types of teaching
methods categorized by UER (2017). Firstly, Teacher-centered methods provide logical
arrangement of educational content and focus on the subject but limit content and make
students dependent on teacher thereby leading learning mostly to memorization. Also,
Learner-centered methods make students active participant in learning process and
emphasize on the meaningfulness of the knowledge being passed. This type equips
students with problem solving skills but special teacher skills are required to implement.
Again, Content-focused methods make students autonomous learners through selfunderstanding of their own styles of learning of content because during the lesson,
students focused on learning about anything that interests them from a serious science
subject to a favorite pop star or even a topical news story or film.
Interactive or
participative methods make students’ familiar with different learning styles because of
the engaged different learning styles.
16
Generally, according to Martin (2015), students' thinking skills and problem solving
abilities can be developed by teaching activities, especially by the selection of an
appropriate teaching approach.
According to Jacobs (2018) teaching methods play
important role in educational setting. The method of teaching that results in augmented
learning offers students a conducive and cohesive learning environment that adapts to
their needs and requirements. Also students are able to grasp even the most challenging
concepts with ease and at a much swifter pace. According to Arasti (2016) good teaching
methods boost students’ creativity and curiosity factor making them more open towards
acquiring knowledge and information that is shared with them.
2.2.1.2 Selecting appropriate Method of Teaching
It is not sufficient that teachers know only the end result to be achieved; they should also
know the ways to reach their aims, that is, what teaching methods to use. Therefore,
which is the best method?
A genuine teaching method derived from the aims of the
subject to be taught. One of its main qualities is the coherence it creates between the
subject objectives and teaching activities (Silverman, Kurtz & Draper, 2016). According
to Balliu & Belshi (2017) the technologically developed societies require people who are
able not only to memorize facts, which is done quite well by computers, but who can
understand the information they need easily, are able to apply it effectively and make use
of it all their lives. That is why it is necessary for teachers, firstly, to be capable of
knowing and comparing models and to build their teaching and learning processes
themselves, basing on basic knowledge and wants related to them.
17
2.2.2 Learner-Centered Methods of Teaching
According to Teach Thought Staff (TTS, 2017) learner-centered methods of teaching are
teaching methods designed for the student. This means that planning often begins with
the student in mind.
In another put, TTS (2017) defined learner-centered teaching
methods as teaching methods that are ‘aware’ of students and their needs above and
beyond anything else. The methods place students at the center of the learning process.
Some examples of learner-centered methods are cooperative, discussion, role play,
demonstration, case study, discovery, and questions and answers techniques. According
to McCarthy (2015) in learner-centered classrooms, students are included in planning,
implementation, and assessments. He further explained that involving the learners in
these decisions place more work on the students which can be a good thing so teachers
must become comfortable with changing their leadership style from directive to
consultative, from “Do as I say” to “ Based on your needs, lets co-develop and implement
a plan of action.”
2.2.2.1 Implication of Learner-Centered Methods of Teaching
Although every method of teaching has it draw backs, according to Anand (2015)
learner-centered methods of teaching improves students participation, improves retention
of knowledge, boost performance in terms of grasping the content more effectively,
develops problem-solving skills, fosters collaborative learning, makes learning more fun
and facilitates personalized learning.
Villela (2017) identified that learner-centered
method of teaching empowers students to take ownership of what they learn by focusing
on how the new knowledge solves a problem or add value. Students discover the new
18
information and come up with solutions instead of passively waiting for the teacher’s
answers. Also learner-centered method makes students addicted to sitting in groups for
collaboration. By sitting with other peers, students discuss, work together, and learn to
deal with others and many other daily tasks that will eventually help them become team
players.
Lastly, learner-centered method makes students confidence and creates
opportunity to teach each other, answer their peers’ questions and present the results of
their work.
2.3 Empirical Review
There are different empirical research studies on the use of discussion to enhance
teaching and learning processes.
2.3.1 Whole Class Discussion Method of Teaching Enhancing Students’ Academic
Performance
Yusuf, Guba & Ibrahim (2016) on their study on class discussion method and its effects
on the performance of students in reading comprehension in secondary schools in Plateau
state, Nigeria, concluded that class discussion has the potency to improve students’
academic performance in reading comprehension. According to the research conducted
by Abdulai (2013) on using whole class discussion method of teaching to improve
performance of Form two financial accounting students of Tema Senior High School in
depreciation, class discussion method helps to improve upon students’ performance in
depreciation yet teachers do not use. The findings of Falode, Adewale, Ilobeneke, Falode
& Robinson (2015) in their study on effects of discussion instructional strategy on the
achievement of secondary school students in human geography revealed that discussion
19
method is more effective in improving students’ achievement and retention in geography
than the conventional lecture method.
2.3.2 Small Group Discussion Method of Teaching Enhancing Students’ Academic
Performance
The findings of Buadee (2011) in his study on the use of group discussion method to
improve performance of Form two cost accounting students in preparing payroll at BoaAmponsem Senior High School revealed that in spite of the poor performance of students
in payroll accounting, teachers can implement the discussion method of teaching
effectively and continuously to enable students develop self-interest, actively involved in
class and improve upon their performance towards the learning of payroll accounting.
Adu (2015) concluded his study on using group discussion method of teaching to
improve students’ performance in accounting that small group discussion in teaching and
learning of accounting prove positive as students really prove that they learn better in
groups by participating fully and giving good presentation and even reacting to poor
presentation.
Muntala (2011) study conducted on using group discussion method to improve the
teaching and learning of financial accounting in Form one revealed that group discussion
makes students fully involved in financial accounting lessons, develop co-operative spirit
when discussing problem which makes group discussion an effective method of teaching
and learning accounting. The findings of Adu (2013) on the study conducted on using
group discussion method of teaching to improve students’ performance in accounting
revealed that students learn better in group discussion with the necessary guidance.
20
2.3.3 Discussion Method of Teaching Sustaining the Interest of Students
Gyampah (2013) after researching on the use of discussion method to improve the
performance of learning financial accounting to second year business students at Kumasi
Senior High Technical School concluded that student’s ability to learn better depends on
approach that can sustain interest during teaching and learning process. Therefore,
discussion method should be stick to by every accounting teaching in sustaining students’
interest for the course thereby improving their performance. The study of Quarm (2013)
on sustaining the interest of business three students of Kumasi High Schools in financial
accounting through the use of discussion method revealed that the method release
students tensions in class, make students confidence in the subject and as they are being
involved in class, it assists them to gain more interest in the subject due to the
reinforcement nature of the method in teaching and learning.
Olutola (2017) after researching on effect of discussion teaching method on senior high
school students’ performance in English language in Dutsinma, Katsina State, Nigeria
concluded that discussion teaching method has an important role to play in students’
performance in the English language because there is a significant effect of discussion
teaching method on senior secondary school students’ performance based on gender and
on interactive gender effect in English language.
Abdu-Raheem 2015 (as cited in
Olutola, 2017) on effects of discussion method on achievement and retention in senior
secondary school students in social studies concluded that discussion method was
superior over the traditional method of enhancing students’ achievement and retention in
social studies.
21
CHAPTER THREE
METHODOLOGY
3.0 Introduction
The main purpose of this study is to use discussion method of teaching in enhancing
academic performance of Form 2 business students of Abetifi Technical Institute in
financial accounting. The chapter contains research design, population and sampling,
data collection instruments, intervention design and implementation, data collection
procedures and data analysis.
3.1 Research Design
Research design refers to a framework of methods and techniques chosen by a researcher
to combine various components of research in a reasonably logical manner so that the
research problem is efficiently handled (Bhat, 2019). He further states that research
design provides insights about “how” to conduct research using a particular methodology.
This study is classroom-based action research. The researcher adopted this type of
research design in order to enhance students’ academic performance in financial
accounting by using discussion method of teaching as an intervention. Intervention is
only unique to action research and refers to whatever we put in place to bring about the
change we desire (Nimako, 2018).
Action research helps to identify a specific contextual problem, develop and implement
interventions that will lead to solution of the problem. It also helps to plan all activities
involved, provide clear statement of the problem and seeks directions through appropriate
questions or hypothesis although it is not used to develop new theory or to explore and
22
find out what exist in different cases. Qualitative type of research is employed in this
study. This is because according to Carol (2016) qualitative research involves observing
gestures, postures and body languages and studying them to identify problems and
providing solutions to them as well as using in-depth analysis of small groups of people
for building theories and providing descriptive results. The study also sought to identify
and provide solution to problem on students’ academic performance by focusing on only
Form 2 business students of Abetifi Technical Institute to provide results.
3.2 Population
Population is defined as everything or everyone who is the subject of a statistical
observation (Taylor, 2018). The population of the study consisted of the whole school
population during 2018/2019 academic year. This targeted population consists of five
hundred and sixteen (516) people of which four hundred and ninety-one (491) are
students and twenty-five (25) are teachers. The average age of the whole students’
population was nineteen (19) years old of which one hundred and two (102) are girls and
three hundred and eighty-nine (389) are boys. The average age of the whole teacher’s
population targeted was thirty-six (36) years old of which seven (7) are females and
eighteen (18) are males.
3.3 Sample and Sampling Technique
Sampling is the process of selecting part of a population (Kubi, 2017). To avert the
possibility of high expenditure, time consumption and over involvement of research
assistants, the study sampled thirty-one (31) people out of the total population which
comprises twenty-nine (29) students and two (2) business teachers. The average age of
23
the students who took part in the study was seventeen (17) years old of which eleven (11)
are girls and eighteen (18) are boys. The average age of the two (2) teachers the
researcher engaged in the study was thirty-six (36) years old. All the two (2) teachers
were male teachers. The Form 2 business class was selected because the researcher was
assigned to that class in the school within the whole period of the internship programme.
The researcher therefore had control over the class in terms of instruments and
intervention. Purposive sampling which is a non-probabilistic sampling technique was
used due to the purpose of the study. Hence, the researcher deliberately selected this
sample size out of the total population for the study.
3.4 Data Collection Instruments
According to European Quality Assurance in Vocational Education and Training
(EQAVET, 2018) data collection instruments are the devices used to collect data or
information during evaluation, such as a paper questionnaire, informal and formal
surveys, direct and participatory observation, interviews, focus groups, expert opinion,
case studies and literature search. The data collection instruments used to obtain data for
the studies were observation, interviews and class test.
3.4.1 Observation
According to Adu (2016) observation entails systematic noting and recording of events or
physical characteristics in their natural setting for a period of time. It can be overt or
covert. Overt is where everyone knows they are being observed and covert is where no
one knows they are being observed. Observation is the most extensively used informal
approach in assessment and the most flexible data collection instrument (Osuka, 2018).
24
He explained that observation can be used to gather data anywhere in the students’
setting, playground and classroom. Adu (2016) further opined that the observational
method as used, overcomes the limitation of the other methods, which rely on self- report
in which the respondents normally bias the information they offer about themselves.
3.4.2 Interview
Maree 2010 (as cited in Budd, 2016) describes an interview as a two way conversation in
which the interviewer asks the participant questions to collect data and to learn about the
ideas, beliefs, views, opinions and behaviours of the participants. He further stated that
the aim of qualitative interview is to see the world through the eyes of the participants.
He explained that the aim is always to obtain rich descriptive data that will help the
researcher to understand the participants’ construction of knowledge and social reality.
Interview can be used to obtain more and greater depth information. It can yield an
almost perfect sample of the general population and there is greater flexibility under this
method as the opportunity to restructure questions is always there, especially in case of
unstructured interview (Danso, 2017).
3.4.3 Class Test
Adu (2016) describes test as an assessment tool intended to measure students’
knowledge, skills and aptitude in a particular topic. It is a structured set of questions to
be administered on learners to solicit their responses for assessment and evaluation
purposes. Kelly (2017) explained that at the school level, educators create tests to
measure their students’ understanding of specific content or the effective application of
critical thinking skills.
Tests are also used to evaluate student learning, skill level
25
growth, and academic achievements at the end of an instructional period such as the end
of a project, unit, course, semester, program, or school year.
3.5 Intervention Design and Implementation
Intervention design and implementation involves bringing out whatever can be put in
place to bring about a desired change (Nimako, 2018). The researcher used discussion
method of teaching in enhancing students’ academic performance. Whole Class and
Small Group discussion method of teaching were the two main discussion method of
teaching used for the study.
3.5.1 Whole Class Discussion Method of Teaching
Using this method of discussion to teach one of the topics in financial accounting such as
control account, the researcher went to the class with a chart. This chart was showing
samples of individuals’ accounts. But before the day for the lesson, students were told to
read ahead on control account from their text books. Those individuals’ accounts were
grouped into two on the chart without names and reasons for the groupings on the chart.
The researcher wrote series of memory questions and convergent questions. Memory
questions make students recall all relevant previous knowledge needed to learn control
account. Convergent questions required the students to analyse the principles underlining
control account for understanding. The memory questions were asked on the types of
personal accounts whiles the convergent questions bordered on the meaning, types,
purposes and preparation of sales and purchases ledger control account.
26
Knowing the students by their names, the researcher asked the questions systematically
and one-by-one, wait for few seconds and call students randomly to answer. Some of the
questions too, the researcher asked all the students to write the answer down in their
notebooks. Students were called randomly to say their answers to the whole class. The
researcher did this in order to engage all the students in the discussion. The class was
interested and disciplined when this particular discussion teaching method was employed.
Students were told to appreciate, analyse and judge a particular answer provided by a
colleague. Writing down answer before being called to say and explain gave students
enough confidence to communicate their answers. It motivated all students to share all
their ideas freely.
To make the lesson student-centered and interesting, certain
information was clarified and better understanding was ensured after the researcher had
stated the objectives to be achieved on the chalkboard. The researcher made a comment
that showed them that he is interested in whatever idea they have to share on the topic.
Body language was also used for the students to know how interested the researcher is in
their views shared. The researcher made contribution to build on, and spring from
whatever they say. A summary of the salient points were made in the conclusion.
During the lesson, the ability to express oneself openly was discovered by most students
and tolerance for others opinions was observed. Finally, students exhibited analysis,
judgment, communication, problem-solving skills and were able to apply the accounting
principles.
27
3.5.2 Small Group Discussion Method of Teaching
Using group discussion to help the students to acquire the skills of solving practice
questions and to sustain the interest for financial accounting, the class was divided into
four groups with only group one having eight members and the remaining three groups
having seven members each. This was done based on academic intelligence and gender.
Two practice questions were given. The same task was assigned to each group just after
the researcher has solved two practice questions with them. The practice questions were
on sales and purchases ledger control account. Four days were given to each group to
complete and submit the solutions. On the day for the presentation, the researcher
selected two members randomly from each group to do the presentation for the group in
addition with the group leader. All group leaders were selected by their group members
and the researcher approved them.
Certain conditions and controls were set to guide and direct the proceedings of the groups
having spelt out the specific objectives. Each group was called randomly to present the
solution. Assigning the task with clear and precise directions and instructions made each
group informed of what exactly was expected of them. Group members were actively
involved because from the instructions given, all members of the group had equal chance
to be selected for the presentation. Almost all the students selected randomly for the
presentation of the solution were able to explain their answers and solutions as required.
In order to be sure that students have not memorise the solutions of the group work, the
researcher asked them questions on their solutions and they were able to answer those
questions rightly indicating that they have now acquire the knowledge and skills for
28
financial accounting and their interest for the subject has been positive. Finally, all the
groups had the full marks after marking.
3.6 Data Collection Procedures
Data collection procedures are the steps followed in gathering and measuring information
on variables of interest, in an established systematic fashion that enables one to answer
stated research questions, test hypothesis, and evaluate outcomes (Danso, 2017). The
data for the study was collected through observation, interviews and class test. The
researcher asked permission from the Vice Principal of the school and from the head of
business department to conduct a research. The participants were assured that their
information was treated with confidentiality.
Lessons were not disrupted by the
interviews because they were conducted not during instructional hours. There was not
much difficulty in getting permission since all the staff was aware of the internship
programme and the research work. The following data collection instruments indicate the
procedures used in the data collection.
3.6.1 Observation
Observation was the first method used to gather the data before intervention was
implemented. The researcher drawn the observation guide on the second week of the
first term on information about students and teacher punctuality, teacher’s knowledge of
the subject matter, teaching method used, students participation and students feedback to
questions been asked during lesson delivery. A lesson presentation of the researcher’s
mentor was observed during the observation stage of the internship programme in a
29
classroom setting using the covert observation and some information were noted and
recorded following the observation guide. The students behaved in their natural setting
because they knew not that they were being observed. After this covert observation, the
researcher requested for their previous term’s class exercises, home works and class tests
to know their level of academic performance in correspondent with the information that
have been noted and recorded.
The observation helped to formulate the interview
questions. The observation guide used for the study is found at Appendix A.
3.6.2 Interview
The interview was adopted by the researcher before and after implementation of the
intervention. Before the intervention, the researcher used unstructured interview to collect
data from the two teachers about the traditional method of teaching they have been using
to teach financial accounting and reasons for not using discussion method. This type of
interview tends to be more informal, open ended, flexible and free flowing. After the
intervention, the researcher used another unstructured form of interview to collect data
about the intervention implemented. This interview was organised on gradual process
throughout the term for all the Form 2 business students to know the effectiveness of the
intervention used. The two interview guides used for the study is found at Appendix B
and Appendix C respectively.
3.6.3 Class Test
Class test was also adopted by the researcher after the implementation of the intervention.
First class test was conducted on control account to find out the effectiveness of the
intervention implemented. Two more additional class tests were also conducted during
30
the term on preparation of bank reconciliation statement and correction of errors the
researcher taught during the internship programme after the implementation of the
intervention respectively. The first class test on control account used for the study is
found at Appendix D.
3.7 Data Analysis
According to Danso (2017) data analysis is the process of systematically applying
statistical and or logical techniques to describe and illustrate, condense and recap, and
evaluate data.
Data was recorded, presented and analysed in tables using frequencies
and percentages. This was because it helped in easy analysis of data and again for easy
understanding of the study as well to ensure referencing. The percentages were used to
represent the students’ class test, class exercise and homework scores using Microsoft
excel.
31
CHAPTER FOUR
RESULTS OF THE STUDY
4.0 Introduction
The main purpose of this study is to use discussion method of teaching in enhancing
academic performance of Form 2 business students of Abetifi Technical Institute in
financial accounting. The chapter contains pre-intervention results, post-intervention
results and discusses post-intervention results.
4.1 Pre-Intervention Results
Observation was the first instrument the researcher used to identify the problem of this
study. The results of the observation made base on the researcher’s judgment have been
summarised and presented in table 1 below.
Table 1: Observation of Lesson Presentation
Question Items
Information
Lesson introduction
Interesting
35
Not Interesting
65
Broad
100
Knowledge of the subject matter
Nature of the teaching Method
Students Participation
Feedback to questions
Percentages (%)
Narrow
0
Teacher-centered
95
Student-centered
5
Active
5
Passive
95
Good
25
Bad
75
Source: Researcher’s Field Data, 2018
32
From table 1 above, the researcher found that the lesson introduction was not interesting
although the teacher had broad knowledge of the subject matter and this was due to the
nature of the method the teacher was using to present the lesson. The data seem to
suggest that the method used by the teacher is traditional method which is content-laden
and theoretically-based lectures.
To establish the validity of the data the researcher obtained from the observation and
reliability of students’ academic performance in every financial accounting assessment
tool, all the students previous term’s class exercises, home works and class tests were
analysed. Results of their class test one, class exercise four and homework six have been
presented below in table 2, table 3 and table 4 respectively with their descriptions.
Table 2: Previous Term’s Class Test One
Marks
No. of students
Percentages (%)
0-3
19
65.5
4-7
8
27.6
8-11
2
6.9
12-15
0
0
Total
29
100
Source: Researcher’s Field Data, 2018
From table 2 above, the average performance of the students in the previous term class
test one was 3.2 with the breakdown as follows; 19 students scored 0-3 marks
representing 65.5%, 8 students scored 4-7 marks representing 27.6%, 2 students scored 811 marks representing 6.9%, and no student scored from 12-15 marks. In all, 27 out of
the 29 students scored less than the average mark. The average performance of the entire
33
students in the class test is also below average mark. The average mark is 8 out of 15
marks.
Table 3: Previous Term’s Class Exercise Four
Marks
No. of students
Percentages (%)
0-2
11
37.9
3-5
14
48.3
6-8
4
13.8
9-10
0
0
Total
29
100
Source: Researcher’s Field Data, 2018
From table 3 above, the average mark for the class exercise was set at 6. Out of the 29
students who wrote the exercise, 11 students scored 0-2 marks representing 37.9%, 14
students scored 3-5 marks representing 48.3%, 2 students scored 6-8 marks representing
13.8%, and no student scored 9 or 10 marks. In all 25 out of the 29 students scored less
than the average mark which indicates that the Form 2 business students are not doing
well in financial accounting.
Table 4: Previous Term’s Homework Six
Marks
No. of Students
Percentages (%)
0-2
9
31.0
3-5
10
34.5
6-8
7
24.1
9-10
3
10.4
Total
29
100
Source: Researcher’s Field Data, 2018
34
From table 4 above, the average mark was for class exercise was set at 6. Out of the 29
students who did the homework, 9 students scored 0-2 marks representing 31.0%, 10
students scored 3-5 marks representing 34.5%, 7 students scored 6-8 marks representing
24.1%, and 3 student scored 9-10 marks. In all, 19 out of the 29 students scored less than
the average mark meanwhile the performance should have been better since it is
homework.
The results presented in the tables above suggested that indeed the students have problem
in financial accounting since 93.1% of them performed below the average mark in the
test and the remaining 6.9% performed averagely without a student who performed above
the average mark. The researcher implemented discussion method of teaching to teach
throughout the term. Class tests and class exercises were given to the students to be done
independently within a set time and home works were also given throughout the term.
After obtaining these data from the students’ class tests, class exercises and home works,
the researcher proceeded to find out from two teachers through an interview, information
about the traditional method of teaching used in teaching financial accounting and
reasons for not using discussion method. N The responses of the two teachers to the
interview questions have been coded, summarised and presented in the table 5 below:
1. TM- Why is traditional method mostly used in teaching financial accounting?
2. PS- What has been the performance of students in class exercises, home works
and class tests?
3. RP- Does the method provides room for students to participate during lesson
presentation? Why?
35
4. DM- Why are you not using discussion method of teaching to teach financial
accounting?
Table 5: Results of the Interview Organised for the Two Teachers
Code
Teachers’ Response
No. of
Percentages (%)
Teachers
TM
PS
RP
DM
Saves time, makes teaching easy and simple
2
100
Promote understanding
0
0
Good
0
0
Poor
2
100
Active participation in lesson
0
0
Passive participation in lesson
2
100
Time factor
2
100
Ability to use the method well
0
0
Source: Researcher’s Field Data, 2018
From table 5 above, the responses of the teachers seem to suggest that they use the
traditional method to save time, promote memorization of financial accounting principles
and make teaching easy and simple for themselves and not with the intention of ensuring
students understanding and acquisition of analysis skills. Also the method seems to have
negative impact on students’ performance and participation in class and lastly the
discussion method is not used because of time and inability to implement it effectively.
36
4.2 Post-Intervention Results
The results obtained after the implementation of the intervention from the students class
test one and class exercise four and homework six are presented in the tables below:
Table 6: Students Marks Obtained in Class Test One
Marks
No. of Students
Percentages (%)
0-3
0
0
4-7
4
13.8
8-11
20
69.0
12-15
5
17.2
Total
29
100
Source: Researcher’s Field Data, 2018
From table 6 above, the average performance of the students in the class test one was 9.6
with the breakdown as follows; 5 students scored 12-15 marks representing 17.2%, 20
students scored 8-11 marks representing 69.0%, 4 students scored 4-7 marks representing
13.8%, and no student scored from 0-3 marks. In all, 25 out of the 29 students scored
average marks and above. The average mark was set at 8.
The results from the test showed that the discussion method implemented has yield
positive outcome thus there has been an enhancement in students’ academic performance.
The researcher also observed that during class discussion hours, the students sat upright
and ceased all forms of communication only to focus on the lesson discussion and
whatever their colleague students have to contribute. The discussion stimulated their
participation, and most students opted to be called to also present their own views during
the discussion.
37
Table 7: Students Marks Obtained in Class Exercise Four
Marks
No. of Students
Percentage (%)
0-2
0
0.0
3-5
2
6.9
6-8
15
51.7
9-10
12
41.4
Totals
29
100
Source: Researcher’s Field Data, 2018
From table 7 above, the average mark for the class exercise was set at 6. Out of the 29
students who wrote the exercise, 12 students scored 9-10 marks representing 41.4%, 15
students scored 6-8 marks representing 51.7%, 2 students scored 3-5 marks representing
6.9%, and no student scored 0-2marks. In all, 27 out of the 29 students scored average
mark and above indicating that the students are doing well in financial accounting after
the intervention.
The researcher ensured that students showed positive signs of
independently working the class exercises, with all exercises duly completed by students
and appropriately marked by the teacher and any necessary corrections were made.
Table 8: Students Marks Obtained in Homework Six
Marks
No. of Students
Percentage (%)
0-2
0
0.0
3-5
0
0.0
6-8
8
27.6
9-10
21
72.4
Totals
29
100
Source: Researcher’s Field Data, 2018
38
From table 8 above, the average mark was also set at 6. Out of the 29 students who did
the homework, 21 students scored 9-10 marks representing 72.4%, 8 students scored 6-8
marks representing 27.6%, no student scored 6-8 marks and 0-2 marks. All the 29
students did well in the homework as expected.
Another interview was administered to find out the effectiveness of the discussion
method of teaching. Students’ responses to the interview questions have been coded
below, summarised and presented in table 9 as follows:
1. WS- Does the whole class discussion method of teaching helps to simplify
principles and theories in financial accounting?
2. WI- Does the whole class discussion method of teaching makes financial
accounting lessons interesting?
3. SD- Does the group discussion helps to acquire skills needed for solving practice
questions in financial accounting?
4. DP- Does discussion method influence positive academic performance?
Table 9: Results of the Interview Organised for the Students
Code
Students’ Response
WS
Positive
26
89.7
Negative
3
10.3
Positive
26
89.7
Negative
3
10.3
Positive
25
86.2
Negative
4
13.8
Positive
27
93.1
Negative
Source: Researcher’s Field Data, 2018
2
6.9
WI
SD
DP
No. of Teachers
39
Percentages (%)
From the table 9 above, the responses seem to suggest that discussion method has yielded
positive impact on students’ academic performance in financial accounting. The positive
response from students concerning the discussion method has in all case had the highest
percentage to the negative response. This therefore showed that the implementation of
this intervention yielded the results as expected.
4.3 Discussion of Post-Intervention Results
From the in-depth analysis of the data collected from using the discussion method to the
expense of the traditional method of teaching, it has been a true fact from comparison
that, discussion has enhanced the performance of students in the study of financial
accounting. A careful examination of the results at the pre-intervention stage showed that
average performance of the students in the previous term class test one was 3.2. In all, 27
out of the 29 students scored less than the average mark which was set at 8. Also, 25 out
of the 29 students scored less than the average mark set at 6 in the class exercise. From
the homework, the result was that 19 scored less than the average mark which was set at
6. When the intervention was implemented and a first class test was organised, 25 out of
the 29 students scored the average marks and above. The average performance of the
students in the class test was 9.6. From the class exercise, 27 out of the 29 students
scored the average mark and above and all the 29 students did well in the homework as
expected.
In the pre-intervention stage the academic performance of the students was significantly
poor and after the implementation of the discussion method of teaching, students’
academic performance enhanced tremendously. The relevance of acquiring the analysis,
40
judgment, communication and problem-solving skills as far as the study was concern
cannot be underestimated. It had the key to improving the general academic performance
of the students in financial accounting. The researcher employed discussion method that
was highly interactive, practical oriented and student-centered which helped the students
to develop interest for the course thereby enhancing their academic performance.
Besides that, the academic performances of the students were sustained till the end of the
term which was reveal in the end of term examination.
41
CHAPTER FIVE
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
5.0 Introduction
The main purpose of this study is to use discussion method of teaching in enhancing
academic performance of Form 2 business students of Abetifi Technical Institute in
financial accounting.
The chapter presents the summary of findings, conclusion,
recommendation and suggestions for further research.
5.1 Summary of Findings
The study was about the use of discussion method of teaching in enhancing academic
performance of Form 2 business students of Abetifi Technical Institute in financial
accounting. From their first class test in their previous term, the researcher realized that
about 93.1% of the students performed below the average mark and the remaining 6.9%
performed averagely without a student who performed above the average mark. This
poor performance was because of lack of skills for analysis, judgment, communication
and problem-solving in financial accounting on the part of the students. Principles and
the standards in financial accounting were learnt in their private studies through rote
memorisation for the sake of examination.
The evidence was gathered from their
previous term’s class tests, class exercises and home works after observing a lesson
presentation of a mentor. The challenge was as a result of the traditional teaching method
such as lecture employed in teaching them financial accounting. The data collected were
presented in tables with interpretations using frequencies and percentages.
42
From the literature, the researcher reviewed concepts, theories and empirical information
which highlight on how whole class and small group discussion methods of teaching can
be used in enhancing students’ academic performance in financial accounting and how
discussion method of teaching as a whole can be used to sustain interest of students in
financial accounting. Classroom-based action research design was used. The population
consisted of the whole school. The sample size used for the study was twenty-nine (29)
students and two (2) teachers. Discussion method of teaching was used for intervention
and the academic performance enhanced tremendously when the researcher conducted
the first class test on control account. Students’ interests in financial accounting were
sustained. 86.2% did well by performing averagely and above average. Only 13.8% were
below the average mark this time. This performance was far better than that of their
previous term because the average mark scored in the class test moved from 3.2 to 9.6.
The major findings included, answers from interview, pre-intervention and postintervention results.
5.2 Conclusions
Based on the findings of the study, it was concluded that discussion method of
teaching is an effective method in enhancing students’ academic performance in financial
accounting because through the use of discussion method of teaching, students acquired
the analysis, judgment, communication and problem-solving skills in applying financial
accounting principles and standards.
It also motivated, aroused and sustained their
interest in the subject as well as correcting the misconception held about the subject. The
method brought healthy competition among the students. Therefore, there is a positive
43
correlation between student’s academic performance in financial accounting and a
teacher adopting discussion method to teach. This assertion was made by looking at the
pre-intervention results and the post-interventions results from both class tests. The
academic performance moved from 3.2 average marks scored to 9.6. There has been an
additional average mark of 6.4.
5.3 Recommendations
Based on the findings and conclusion of this study, the following recommendations are
made: Financial Accounting teachers at all levels of the education system should
use
whole class guided discussion method in lesson presentation and small group
discussion method to facilitate active participation of students and acquisition of skills
needed in learning financial accounting. Management of business education programmes
in second cycle schools should motivate teachers through incentive schemes to ensure
that they adopt the whole class guided discussion method and small group discussion
method in teaching most of the financial accounting topics to adequately equip the
students for success in examinations since these methods are demanding in terms of time
for preparation and effective implementation. Supervisory agencies such as the Ministry
of Education (MOE) through Curriculum Research and Development Division (CRDD)
should emphasize the use of discussion method of teaching in the syllabus development
and ensure their adoption in the teaching of financial accounting topics in the second
cycle schools.
44
The head teachers of second cycle schools offering business courses should organize
conferences, seminars and workshops to equip financial accounting teachers with skills
for the use of effective method of teaching such as discussion to enhance students’
performance in financial accounting topics. Parents should buy their wards modern
Financial Accounting textbooks such as Financial Accounting Fundamentals by Institute
of Chartered Accountant Ghana (ICAG, 2010), Financial accounting for west African
secondary schools by Eric Oduro (2008), Business accounting one and two by Frank
Wood (11th edition), Ascertain Guide by E.N. Assabil and others for the student to get
access to reading material to supplement the whole class and small group discussion and
also to learn on their own to master skills taught.
5.4 Suggestions for Further Research
The study did not investigate other factors that have impact on students’ performance in
financial accounting than the use of discussion method of teaching. The researcher
therefore suggest other research to be conducted on the learning strategies students use in
their personal studies, the effect of school environment and sleep deprivation on students’
performance in financial accounting.
45
REFERENCES
Abdulai, M. A. (2013). Using Whole Class Discussion Method of Teaching to Improve
Performance of Form Two Financial Accounting Students of Tema Senior High
School in Depreciation (Unpublished manuscript). Kumasi: University of
Education, Winneba-Kumasi Campus
Adil, M. (2016). Traditional Teaching Vs. Modern Methods of Teaching. Retrieved from
https://www.ciseducation.org/newppt/Adil.pptx
Adu, B. R. (2016). Using Activity Based Method of Teaching to Help Form Three
Students of Noah’s college to Prepare Provision for Depreciation Account Using
the Straight line and Reducing Balance Method of Calculating Depreciation
(Unpublished manuscript). Kumasi: University of Education, Winneba-Kumasi
Campus.
Adu, P. (2015). Using Group Discussion Method of Teaching to Improve Students’
Performance in Accounting (Unpublished manuscript). Kumasi: University of
Education, Winneba-Kumasi Campus.
Adu, S. (2013). Using Group Discussion Method of Teaching to Improve Students’
Performance in Accounting (Unpublished manuscript). Kumasi: University of
Education, Winneba-Kumasi Campus.
Akareem, H. S. (2016). Determinants of Education Quality: What makes Students’
Perception? Retrieved from https://www.tandfoline.com>doi>full
Anand, T. (2015). Learner Centered Approach: Does it really Matters. Retrieved from
https://www.elearningindustry.com/elearning/learner-centered-approach-elearning
46
Arasti, Z. (2016). Teaching Learning Methods of an Entrepreneurship Curriculum.
Retrieved from https://www.ncbi.nlm.gov/pmc/articles/PMC4596383/
Asare,
O.
A.
(2015).
Improving
Financial
Administration.
Retrieved
from
https://www.mofep.gov.gh/team
Balliu, V & Belshi, M. (2017). Modern Teaching versus Traditional Teaching- Albanian
Teachers
between
Challenges
and
Choices.
European
Journal
of
Multidisciplinary Studies Volume 2biney
Bhat, A. (2019). Research Design: Definition, Characteristics and Types. Retrieved from
https://www.questionpro.com
Biney, K. I. (2018). Improving Teaching and Learning in Higher Education Institutions:
Is Discussion Method the Answer? MIER Journal of Educational Studies, Trends
& Practices Vol. 8, No. 2 pp. 147-163
Buadee, P. (2011). Using Group Discussion Method to Improve Performance of Form
Two Cost Accounting Students in Preparing Payroll at Boa-Amponsem Senior
High School
(Unpublished manuscript).
Kumasi: University of Education,
Winneba-Kumasi Campus
Budd, J. (2016). Is Community Engagement Possible through Work Integrated Learning?
(Master’s thesis).Retrieved from https://open.uct.ac.za>bitstream>handle
Carol, C. S. (2016). Qualitative Research Practice. Retrieved from
https://www.amazon.co.uk/Qualitative-Research-Practice/dp/1446209121
Center for Teaching and Learning. (2019). Direct vs. Guided instruction. United states of
America-Chicago: Kendall College. Retrieved from
https://www.teachingtoolbox.us
47
Curriculum Research and Development Division. (2015). Teaching Syllabus for
Financial Accounting: Rationale for Teaching Financial Accounting. AccraGhana: Curriculum Research and Development Division Press
Danso, H. (2017). Research Methods. Kumasi: University of Education Winneba-Kumasi
Campus.
Essays, U. K. (2018). Students Performance in Rural and Urban Areas Education Essay.
Retrieved from https://www.ukessays.com/essays/education/studentsperformance-in-rural-and-urban-areas-education-essay
European Quality Assurance in Vocational Education and Training. (2018). Data
Collection Instruments/tool. Retrieved from https://www.eqavet.en/eu-qualityassurance/glossary/data-collection-instrument-tool
Falode, O. C., Adewale, I. A., Ilobeneke, S. C., Falode, M. E., & Robinson, A. O. (2015).
Effects of discussion instructional strategy on achievement and retention of
secondary school students in human geography in Minna, Nigeria. Journal of
Scientific and Engineering Research, 2(4): 78-84.
Fernando, S & Marikar, F. (2017). Constructivist Teaching/Learning Theory and
Participatory Teaching Methods: Journal of Curriculum and Teaching. Sri
Lanka-Ratmalana: Sciedu Press Retrieved from http://jct.sciedupress.com
Gyampah, K. A. (2013). Using Discussion Method to Improve the Performance of
Learning Financial Accounting of Second Year Business Students at Kumasi
Senior High Technical School (Unpublished manuscript). Kumasi: University of
Education, Winneba-Kumasi Campus
48
Iornem, D. (2016). Methodology of Teaching & Learning: Lecture, Discussion Methods
& Individualised Instruction. Retrieved from https://thenewtimespress.com
Jacobs, G. (2018). How Modern Teaching Methods are Benefit College Students.
Stanford: The College Puzzle.
Kelly, M. (2017). School Testing Assesses Knowledge Gains and Gaps. Retrieved from
https://www.thoughtco.com/the-purpose-of-tests-7688
Khan, M.A. (2016). Management Accountability for Public Financial Management.
Retrieved from https://www.cabri-sbo.org>document
Kubi, E. (2017). Improving Academic Performance of Students using Discussion Method
of Teaching (unpublished manuscript). Kumasi: University of Education,
Winneba-Kumasi Campus.
Malouff, M. (2016). Universal Design for Learning. Retrieved from
https://achieve.lausd.net/04- 05-16CIAUniversalDesignLearning-2.pdf
Martin, W. P. (2015). Educational Psychology: Observing the World Through Your Own
Lenses. Retrieved https://www.frontiersin.org/articles/10.3389/fpsyg.2018/full
McCarthy, J. (2015). Student-Centered Learning: It starts with the Teacher. Edutopia:
George Lucas Educational Foundation.
Ministry of Education. (2016). Mission Statement: Ministry of Education, Youth and
Information. Retrieved from https://moey.gov.jm/content/mission-statement
Morrison, A. (2017). Teaching Business: A Comprehensive Approach. Kumasi, Ghana:
University of Education Winneba-Kumasi Campus
49
Muntala, N. J. (2011). Using Group Discussion Method to Improve the Teaching and
Learning of Financial Accounting in Form One. Kumasi: University of
Education, Winneba- Kumasi Campus
Nimako, S. G. (2018). Research Methods. Kumasi: University of Education WinnebaKumasi Campus
Olutola, S. (2017). Effect of Discussion Teaching Method on Senior Secondary School
Students’ Performance in English Language in Dutsinma, Katsina State, Nigeria.
Retrieved from https://www.researchgate.net/publication/322675298
Osuka, S. (2018). Real-time Observation of Flexible Domain Measurement in CRISPR.
Retrieved from https://www.ncbi.nlm.nih.gov>pubined
Quarm, E. (2013). Sustaining the Interest of Business Three Students of Kumasi High
Schools in Financial Accounting (Unpublished manuscript). Kumasi: University
of Education, Winneba-Kumasi Campus
Rooke,
E.
S.
(2016).
Methods
of
Motivational
Teaching.
Retrieved
from
https://www.researchgate.net/216626152-Methods-of-motivational-teaching
Schutte, S. N. (2016). Methods of Motivational Teaching. Retrieved from
https://www.researchgate.net/216626152-Methods-of-motivational-teaching
Silverman, J., Kurtz, S. & Draper, J. (2016). Teaching and Learning Communication
Skills in Medicine. Retrieved from https://www.taylorfrancis.com
Taylor, C. (2018). What is a Population in Statistics? Retrieved from
https://www.thoughtco.com
Teach Thought Staff. (2017). 28 Student-Centered Instructional Strategies. Retrieved
from
https://www.teachthought.com/28-student-centered-instructional-strategies
50
Teaching and Learning Transformation Center. (2019). Classroom Discussions.
Maryland-USA: University of Maryland
Teaching Centre Support and Resources. (2019). Facilitating Small Group Discussion.
Canada: University of Lethbridge
Teaching Meth (2019). Different Teaching Methods: Panacea for Effective Curriculum.
Retrievedfromhttps://article.sciencepublishinggroup.com/10.1648.j.ijsedu.s.20150
30601. 13.html
Tersoo, A. (2018). Types of Teaching Methods, their Advantages and Disadvantages.
Retrieved from https://www.naij.com.legit
The Teaching Center. (2015). Teaching with Discussions. St. Louis: Washington
University
Ukrainian English Russian. (2017). Types of Teaching Methods. Retrieved from
https://www.collections.infocollections.org/ukedu/en/d/jgtL017e/6.9./html
Villela, M. (2017). Learner-Centered Education: Providing Students with Valuable Skills.
Retrieved from https://www.oneyoungworld.com/learner-centered-educationproviding-students-with-valuable-skills
Woods, M & Linsley, P. (2017). The Rutledge Companion to Accounting and Risk.
Retrieved from https://boos.google.com.gh>books
Yale Poorvu Center for Teaching and Learning. (2016). Discussion Methods: Center for
Teaching and Learning. Retrieved from https://poorvucenter.yale.edu>resources.
51
Yusuf, F., Guba, R. & Ibrahim, Y. (2016). Class Discussion Method and Its Effects on
the Performance of Students in Reading Comprehension in Secondary Schools in
Plateau State, Nigeria. Retrieved from https://www.researchgate.net/322675298Class-Discussion-Method-and-Its-Effects-on-the-Performance-of-Students-inReading-Comprehension-in-Secondary-Schools.
52
APPENDICES
UNIVERSITY OF EDUCATION, WINNEBA
COLLEGE OF TECHNOLOGY EDUCATION, KUMASI
APPENDIX A
OBSERVATION GUIDE
The following were noted and recorded during the lesson presentation in class:
1. Lesson introduction by the teacher.
2. Knowledge of the subject matter by the teacher.
3. Method of teaching used by the teacher.
4. Participation of the students.
5. Feedback to oral questions asked by the teacher.
53
UNIVERSITY OF EDUCATION, WINNEBA
COLLEGE OF TECHNOLOGY EDUCATION, KUMASI
APPENDIX B
INTERVIEW GUIDE FOR TEACHERS
1. Why is traditional method mostly used in teaching financial accounting?
2. What has been the academic performance of students in class exercises, home works
and class tests?
3. Does the method provide room for students to participate during lesson presentation?
Why?
4. Why are you not using discussion method of teaching to teach financial accounting?
54
UNIVERSITY OF EDUCATION, WINNEBA
COLLEGE OF TECHNOLOGY EDUCATION, KUMASI
APPENDIX C
INTERVIEW GUIDE FOR STUDENTS
1. Does the whole class discussion method of teaching helps to simplify principles and
theories in financial accounting?
2. Does the whole class discussion method of teaching makes financial accounting
lessons interesting?
3. Does the group discussion helps to acquire skills needed for solving practice
questions in financial accounting?
4. Does discussion method influence positive academic performance?
55
UNIVERSITY OF EDUCATION, WINNEBA
COLLEGE OF TECHNOLOGY EDUCATION, KUMASI
APPENDIX D
CLASS TEST ONE AFTER IMPLEMENTATION OF THE INTERVENTION
1. Delta company Ltd. Maintains self-balancing ledgers. The following relates to the period
January to March, 2005:
GHS
Opening balances (1/1/05)
Debit balances in the sales ledger
7,700,000
Credit balances in the sales ledger
100,000
Debit balances in the purchases
97,000
Credit balances in the purchases ledger
5,300,000
Credit sales
25,000,000
Credit purchases
15,000,000
Discount allowed
125,000
Discount received
100,000
Cheques from debtors
18,000,000
Cash paid to creditors
4,500,000
Cheques paid to creditors
10,800,000
Cash received from debtors
9,000,000
Bad debts written off
102,000
Debtors’ cheques dishonoured
2,000,000
56
Returns inwards
1,000,000
Returns outwards
500,000
Set off
120,000
Interest on overdue debtors’ account
85,000
Interests charged by creditors on their accounts
91,000
Cheques paid to creditors and dishonoured
903,000
Closing balances (31/3/05):
Credit balances in the sales ledger
131,000
Debit balances in the purchases ledger
103,000
You are required to prepare:
a. Sales ledger control account;
b. Purchases ledger control account.
57