Background to the Study
A teaching method may be described as the standard procedure in the presentation of instructional materials and the content of activities. It is the way and manner in which the teacher presents his/her lesson to enable his/her students acquire knowledge in the subject under consideration. Any teaching method a teacher uses has advantages, disadvantages, and requires some preliminary preparation. Often times, a particular teaching method will naturally flow into another, all within the same lesson, and the excellent teacher can develop the skills to make the process faultless to their students.
The classification of a teaching method as being right for a particular lesson depends on many factors such as, the age and developmental level of the students, their experiences, interests and goals, what they already know, and what they need to know to succeed with the lesson, the subject-matter content, the objective of the lesson, the available number of students, time, space and material resources, and the physical setting.
However, another, more difficult problem is to select an instructional method that best fits one's particular teaching style and the lesson-situation. There is no one right method for teaching a particular lesson, but there are some criteria that pertain to each lesson that can help a teacher make the best decision possible. Individuals learn in different ways. According to Dale (1996) from the www.dol.gov website, a person remembers 10% of what they read, 20% of what they heard, 30% of what they seen and 50% of what is seen and heard. The percentage increases for those fortunate enough to read, hear, see and do things in actual or practical experiences.
A teacher has many options when choosing a style to teach by. The teacher may write lesson plans of their own, borrow plans from other teachers, or search online or within books for lesson plans. Teachers know that students learn in different ways. Students take in information and demonstrations of knowledge differently too. Teachers use multiple means of knowledge to help students learn and strengthen understanding. Teachers use a variety of strategies and methods to ensure that all students have equal opportunities to learn.
Teaching methods vary as to the conditions they can create and different types of learning objectives require different conditions for achievement, the choice of teaching methods should therefore be based primarily on the type of learning objective. First, a single teaching method typically cannot create all the conditions necessary for a given learning objective. Second, learning objectives involving complex skills require teaching methods that promote active learning on the part of students, while learning objectives involving simpler skills can be achieved with more passive teaching methods.
However, most teachers of Accounting have been using the lecture method to teach students various concepts and materials in accounting. Students thus become passive learners as they only become receptors of knowledge and are allowed very limited participation in the lessons. This has been one of the contributory factors of a significant number of students failing or performing abysmally in the Accounting paper. This method also suppresses the thinking abilities of the students and affects their abilities to analyse and work problems accurately.
Meanwhile, a lot of teaching methods abound and so the researcher would like to find out if the participatory method of teaching can help improve students understanding of the Double Entry Principle in accounting.
Statement of the Problem
Although there is a growing emphasis on accounting education and a growing awareness for students to acquire greater knowledge of the concepts in accounting, most teachers who teach the subject mostly use the lecture method in the delivery of lessons. Students thus do rote learning and find...