Publication Information
Journal: NAU Journal of Technology and Vocational Education
Volume: 7 (2022)
EFFECT OF COOPERATIVE LEARNING STRATEGY ON STUDENTS' ACADEMIC ACHIEVEMENT AND INTEREST IN FINANCIAL ACCOUNTING IN ABIA STATE
Okeke, Amaka U
au.okeke@unizik.edu.ng Department of Technology and Vocational Education, Nnamdi Azikiwe University
Alicho, Happiness
hapinessalicho@gmail.com Department of Technology and Vocational Education, Nnamdi Azikiwe University
This study determined the effect of cooperative learning strategy on secondary school students'
academic achievement and interest in Financial Accounting in Abia State. Two research
questions and two null hypotheses guided the study. The design of the study was quasiexperimental design, with pretest and posttest non-equivalent control group. The population of
the study comprised 846 public senior secondary school two (SS 2) students in Abia State. A
sample of 55 students was drawn using purposive sampling technique for the study. The
instruments for data (achievement test – FAAT, and interest questionnaire – FAIQ) were
validated by three experts. Reliability coefficients of 0.80 and 0.79 were obtained using Kudder
Richardson formula 20 and Cronbach’s alpha respectively. Mean and standard deviation were
used to answer the research questions and ANCOVA was used to test the null hypothesis at 0.05
level of significance. The findings revealed that the students taught financial accounting using
cooperative learning strategy performed better than their counterparts taught using lecture
method. Also, cooperative learning strategy enhanced the interest of students more than those
taught using lecture method. Based on the findings of the study, it was concluded that
cooperative learning strategy has proved to be more efficacious in enhancing students’ academic
achievement and interest in Financial Accounting than lecture method. Two recommendations
were made based on the findings of the study
academic achievement and interest in Financial Accounting in Abia State. Two research
questions and two null hypotheses guided the study. The design of the study was quasiexperimental design, with pretest and posttest non-equivalent control group. The population of
the study comprised 846 public senior secondary school two (SS 2) students in Abia State. A
sample of 55 students was drawn using purposive sampling technique for the study. The
instruments for data (achievement test – FAAT, and interest questionnaire – FAIQ) were
validated by three experts. Reliability coefficients of 0.80 and 0.79 were obtained using Kudder
Richardson formula 20 and Cronbach’s alpha respectively. Mean and standard deviation were
used to answer the research questions and ANCOVA was used to test the null hypothesis at 0.05
level of significance. The findings revealed that the students taught financial accounting using
cooperative learning strategy performed better than their counterparts taught using lecture
method. Also, cooperative learning strategy enhanced the interest of students more than those
taught using lecture method. Based on the findings of the study, it was concluded that
cooperative learning strategy has proved to be more efficacious in enhancing students’ academic
achievement and interest in Financial Accounting than lecture method. Two recommendations
were made based on the findings of the study
Agboh, I. C. (2015). Effects of computer-assisted instructional technique on Students’
achievement in financial accounting in colleges of education in Southeast Nigeria. A
Research Journal of Finance and Accounting, 6(20), 31-38.
Akinbobola, A. O. (2006). Effects of cooperative and competitive learning strategies on
academic performance of students in physics. Journal Research in Education, 3(1), 1-5.
Alachi, S., Owadara, A. B. & Iwu, O. A. (2016). Effect of project-based method on students'
achievement in physics - implication for global competitiveness. Journal of Research in
National Development, 14(2), 104-111.
Altun, S. (2015). The effect of cooperative learning on students' achievement and views on
science and technology course. International Electronic Journal of Elementary
Education, 7(3), 451-468.
Audu, G. O., Aigboduwa, O. R. & Okoye, E. A. (2013). Structure and formulation of accounting
theory: A conceptual appraisal. The Official Journal of Nigeria Accounting Association,
4(2), 293-308.
Ayeni, A. J. (2011). Teachers’ professional development and quality assurance in Nigerian
Secondary Schools. World Journal of Education,1(2), 143-149.
Braun, K. W. & Sellers, R. D. (2012). Using a daily motivational quiz to increase students’
preparation, attendance, and participation. Issues in Accounting Education, 27(1), 267-
279.
Chang, W. (2002). Interactive teaching approach in year one university physics in Taiwan:
Implementation and evaluation, Asia-Pacific Forum on science learning and teaching, 3.
Retrieved from: http://www.ied.edu.hk/apfslt/v3_issue1/changwj/index.htm on 6th may,
2004.
Egbulefu, C. A., Amaele, S. & Sunday, D. O. (2015). Effect of cooperative learning strategy on
students' learning experience and achievement in Mathematics. International Journal of
Education Learning and Development, 3(4), 67-75.
Francis, N. P. (2014). Climate change and implication for senior secondary school financial
accounting curriculum development in Nigeria. Journal of Education and Practice,
5(26), 153-157.
George, J. (2004). Cooperative learning: Theory, principles and techniques. Research gate,
James Cook University Singapore. Retrieved from:
http://www.researchgate.net/publication/254097701 on 26th January, 2006.
Geoscience (2007). The role of affective domain in geosciences learning. Retrieved from:
http://www.tki.org.nz/r/science/curricu/ on March, 2008.
Grech, E. (2013). Implementing cooperative learning and concept mapping: their impact on
student learning and attitude in intermediate accounting. (Published Master's Thesis),
University of Toronto.
Gull, F. & Shehzad, S. (2015). Effects of cooperative learning on students’ academic
achievement. Journal of Education and Learning, 9(3), 246-255.
Igben, O. R. (2004). Financial accounting made simple. Lagos: ROI Publishers.
Igboanugo, B. I. (2011). Effects of cooperative learning and peer-teaching on secondary school
students' achievement and interest in some difficult chemistry concept. (Published
Master’s Thesis), Faculty of Education, University of Nigeria.
Jimoh, A. G., Idris, L. O. & Olatunji, B. A. (2016). Effect of jigsaw cooperative learning
strategy and gender on students' academic achievement in cost accounting in colleges of education in Ogun state Nigeria. International Journal of Academic Research in
Education and Review, 4(5), 150-157.
Musa, O. S. (2015). Effect of demonstration and assignment methods on students' performance
in financial accounting. (Published Master’s Thesis), Ahmedu Bello University, Zaria.
Opdecam, E. & Everaert, P. (2012). Improving student satisfaction in a first-year undergraduate
accounting course by team learning. Issues in Accounting Education, 27(1), 53-82.
Osuala, E. C. (2009). Business and computer education.Enugu: Cheston Books.
Raluca, S. (2016). Using interactive methods in teaching accounting. Studies on Business and
Economics, 11(2), 12-23.
Slavin, R. E. (2011). Instruction based on cooperative learning. In R.E. Mayer & P.A. Alexander
(Eds.), Handbook of Research on Learning and Instruction (344-360). New York:
Taylor & Francis.
Suwaid, A. A. & Dambata, S. S. B. (2009). Inculcating interest in teacher trainees: An index to
sustainable development in Africa. In Holbrook, J. & Eninyeju, P. (Eds), Proceeding of
African regional conference of international council of associations for Science
Education, (101-109). Ibadon: Oluseyi Press.
Thomas, A. & Ward, A. M. (2009). Introduction to financial accounting. Retrieved from:
http://www.baswaldo.com on 15th November, 2014.
Umaru, Y., Umma, A. & Mustapha, A. I. (2014). Effect of cooperative instructional strategy on
interest and achievement in biology among low-achieving senior secondary school
students in Niger state in Nigeria. European Journal in Educational Sciences, 1(2), 97-
109.
WAEC (2018). Chief Examiners reports: May/June WASSCE. Lagos.
achievement in financial accounting in colleges of education in Southeast Nigeria. A
Research Journal of Finance and Accounting, 6(20), 31-38.
Akinbobola, A. O. (2006). Effects of cooperative and competitive learning strategies on
academic performance of students in physics. Journal Research in Education, 3(1), 1-5.
Alachi, S., Owadara, A. B. & Iwu, O. A. (2016). Effect of project-based method on students'
achievement in physics - implication for global competitiveness. Journal of Research in
National Development, 14(2), 104-111.
Altun, S. (2015). The effect of cooperative learning on students' achievement and views on
science and technology course. International Electronic Journal of Elementary
Education, 7(3), 451-468.
Audu, G. O., Aigboduwa, O. R. & Okoye, E. A. (2013). Structure and formulation of accounting
theory: A conceptual appraisal. The Official Journal of Nigeria Accounting Association,
4(2), 293-308.
Ayeni, A. J. (2011). Teachers’ professional development and quality assurance in Nigerian
Secondary Schools. World Journal of Education,1(2), 143-149.
Braun, K. W. & Sellers, R. D. (2012). Using a daily motivational quiz to increase students’
preparation, attendance, and participation. Issues in Accounting Education, 27(1), 267-
279.
Chang, W. (2002). Interactive teaching approach in year one university physics in Taiwan:
Implementation and evaluation, Asia-Pacific Forum on science learning and teaching, 3.
Retrieved from: http://www.ied.edu.hk/apfslt/v3_issue1/changwj/index.htm on 6th may,
2004.
Egbulefu, C. A., Amaele, S. & Sunday, D. O. (2015). Effect of cooperative learning strategy on
students' learning experience and achievement in Mathematics. International Journal of
Education Learning and Development, 3(4), 67-75.
Francis, N. P. (2014). Climate change and implication for senior secondary school financial
accounting curriculum development in Nigeria. Journal of Education and Practice,
5(26), 153-157.
George, J. (2004). Cooperative learning: Theory, principles and techniques. Research gate,
James Cook University Singapore. Retrieved from:
http://www.researchgate.net/publication/254097701 on 26th January, 2006.
Geoscience (2007). The role of affective domain in geosciences learning. Retrieved from:
http://www.tki.org.nz/r/science/curricu/ on March, 2008.
Grech, E. (2013). Implementing cooperative learning and concept mapping: their impact on
student learning and attitude in intermediate accounting. (Published Master's Thesis),
University of Toronto.
Gull, F. & Shehzad, S. (2015). Effects of cooperative learning on students’ academic
achievement. Journal of Education and Learning, 9(3), 246-255.
Igben, O. R. (2004). Financial accounting made simple. Lagos: ROI Publishers.
Igboanugo, B. I. (2011). Effects of cooperative learning and peer-teaching on secondary school
students' achievement and interest in some difficult chemistry concept. (Published
Master’s Thesis), Faculty of Education, University of Nigeria.
Jimoh, A. G., Idris, L. O. & Olatunji, B. A. (2016). Effect of jigsaw cooperative learning
strategy and gender on students' academic achievement in cost accounting in colleges of education in Ogun state Nigeria. International Journal of Academic Research in
Education and Review, 4(5), 150-157.
Musa, O. S. (2015). Effect of demonstration and assignment methods on students' performance
in financial accounting. (Published Master’s Thesis), Ahmedu Bello University, Zaria.
Opdecam, E. & Everaert, P. (2012). Improving student satisfaction in a first-year undergraduate
accounting course by team learning. Issues in Accounting Education, 27(1), 53-82.
Osuala, E. C. (2009). Business and computer education.Enugu: Cheston Books.
Raluca, S. (2016). Using interactive methods in teaching accounting. Studies on Business and
Economics, 11(2), 12-23.
Slavin, R. E. (2011). Instruction based on cooperative learning. In R.E. Mayer & P.A. Alexander
(Eds.), Handbook of Research on Learning and Instruction (344-360). New York:
Taylor & Francis.
Suwaid, A. A. & Dambata, S. S. B. (2009). Inculcating interest in teacher trainees: An index to
sustainable development in Africa. In Holbrook, J. & Eninyeju, P. (Eds), Proceeding of
African regional conference of international council of associations for Science
Education, (101-109). Ibadon: Oluseyi Press.
Thomas, A. & Ward, A. M. (2009). Introduction to financial accounting. Retrieved from:
http://www.baswaldo.com on 15th November, 2014.
Umaru, Y., Umma, A. & Mustapha, A. I. (2014). Effect of cooperative instructional strategy on
interest and achievement in biology among low-achieving senior secondary school
students in Niger state in Nigeria. European Journal in Educational Sciences, 1(2), 97-
109.
WAEC (2018). Chief Examiners reports: May/June WASSCE. Lagos.