Effect of using learning Management System on academic Performance of Students in financial Accounting in Secondary School in Bauchi State

TABLE OF CONTENTS

ACKNOWLEDGEMENTS

DEDICATION

ABSTRACT

TABLE OF CONTENTS

LIST OF TABLES

LIST OF APPENDICES

LIST OF ABBREVIATIONS

CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypotheses
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Operational Definition of Terms

CHAPTER TWO
Literature Review
2.1 Theoretical framework underpinning the study
2.2 Meaningful learning with LMS Tool
2.3 An Overview of LMS
2.4 Benefit of LMS
2.5 The Effectiveness of the LMS
2.6 Historical Development of Accounting
2.7 Objectives of Accounting
2.8 LMS and Financial Accounting
2.9 Students’ Academic Achievement
2.10 Review of the Related Empirical Studies
2.11 Summary of Literature Reviewed

CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Design
3.2 Area of the Study
3.3 Population of the Study
3.4 Sample and Sampling Techniques
3.5 Data Collection Instrument
3.6 Treatment
3.7 Method of Data Collection
3.8 Validation of Instrument
3.9 Reliability of the Instrument
3.10 Method of Data Analysis

CHAPTER FOUR
RESULT AND DISCUSSION
4.1 Research Questions
4.1.1 Research Question One:
4.1.2 Research Question Two:
4.1.3 Research Question Three:
4.1.4 Research Question Four:
4.2 Test of the Null Hypotheses
4.2.1 Null Hypothesis 1
4.2.2 Null Hypothesis 2
4.2.3 Null Hypothesis 3
4.2.4 Null Hypothesis 4
4.3 Findings
4.4 Discussion of Findings

CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary
5.2 Conclusion
5.3 Recommendations
5.4 Implication of the Study
5.5 Limitations of the Study
5.6 Suggestions for Further Studies
5.7 Contribution to the Body of Knowledge

REFERENCES

APPENDICES

LIST OF TABLES

Abbildung in dieser Leseprobe nicht enthalten

LIST OF APPENDICES

Abbildung in dieser Leseprobe nicht enthalten

LIST OF ABBREVIATIONS

1. LMS: Learning Management System

2. FA: Financial Accounting

3. SSS: Senior Secondary School

4. TMAS: Tutor Manager Application Software

5. ICT: Information Communication Technology

6. CAI: Computer Assisted Instruction

7. IWB: Interactive Whiteboard

8. FAAT: Financial Accounting Achievement Test I

9. FAAT: Financial Accounting Achievement Test II

10. ATBU: Abubakar Tafawa Balewa University

11. EL; Electronic-Learning

12. ML: Meaningful Learning

13. IT: Interactive Teaching

14. GDSS: Government Day Secondary School

15. 5DML: Five Dimensions of Meaningful Learning

ACKNOWLEDGEMENTS

In the name of Allah, the most beneficent the most merciful. All praise be to Allah who in his infinite mercy gave me the opportunity to complete my master degree successfully in the prestigious Abubakar Tafawa Balewa University, Bauchi not because I am superior to others but by Allah’s guidance and support. I acknowledge the contribution of the chairman supervisory committee of this work, Dr. Samaila Hamza and member supervisory committee Prof. M.M. Aliyu who did all they can in directing me and also resisted to all my sort of writings because their aim is to put me on the right way by ensuring that the work is successful.

I’m also indebted to my parents for ensuring that life become easy for me right from childhood up to the present time. My special regard goes to my mother, late and present wife Maryam Hassan and Aisha Mohammed who always looked very happy whenever they noticed my progress in school. I owe a debt of thanks to all my children, brothers and sisters in the family. My profound gratitude goes to all my lecturers at Abubakar Tafawa Balewa University, Bauchi, particularly: Prof. A.S Bappah, Dr. Babawuro Shuaibu, Dr. Ahmad A. Deba, Dr. I.S Galoji, Prof P.S Yaduma Prof S.M Yalams Prof J.D Enemali, Dr. Adamu Ibrahim, Prof. Mshelia, Prof V.E Okereke, Dr. Balarabe Yusha’u, Dr. Umar, and Dr. Lawan Abdulhamid. My special regard goes to postgraduate classmates, my secondary school mates and finally all relatives, friends and well-wishers.

DEDICATION

I dedicated this work to my late father and wife in persons of Malam Usman A. Abdullahi and Maryam Hassan may their soul rest in Jannatul Firdausi, Amin.

ABSTRACT

This study aimed at finding out the “Effect of Using Learning Management System on Academic Performance of Students on Financial Accounting in Secondary Schools in Bauchi State”. Four specific objectives, four research questions and four related null hypotheses were formulated. The research design adopted was quasi-experimental design. With population of 10,790 secondary schools students II that are offering FA in Bauchi State. Purposive sampling technique was used in the selection of the students where the sample size was 240 students and also Purposive sampling technique was used in selecting the experimental and control groups. Mean and standard deviation were used to answer the four research questions. Independent sample t-test was used to test null hypothesis one and four while paired sample t-test was used in testing the null hypotheses two and three, all null hypotheses were tested at 0.05 level of significance. The findings of the study revealed among others, that there was a significant difference in the achievement of the students of SSS II taught FA using LMS tool compared to those taught using Conventional method. It was concluded that LMS is effective in teaching FA for better students’ academic performance in secondary school. Based on this finding, it was recommended among others that teachers should intensify efforts in the use of LMS tool in teaching FA in secondary schools in Bauchi State.

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

The primary purpose of teaching at any level of education in Nigeria is to bring a fundamental change in the learner behavior. To achieve these objectives, various teaching strategies such as discussion method, demonstration method and lecture method among others have been adopted to accelerate students learning process. These strategies were evolved from the learning theories such as behaviorism and constructivism all in attempt to facilitate the process of knowledge transmission.

In the past years, the role of the accountant has changed due to the continuous development of the market economy. As we enter the technological era, students and teachers have both changed their methods of learning and acquiring information, making the implementation of e-learning technologies in the teaching process of accounting a necessity.

The ability of the teachers to integrate technology into different teaching methods has become essential due to the rapid advancement of technology in the twenty-first century (Tanak, 2018). This advancement has transformed ways in which people teach and learn in the school setting. In this regard Researchers have shown a growing interest in studying how teachers incorporate technology into their teaching (Graham, Burgoyne, Smith, Clair & Harris 2009; Srisawasdi, 2014). More so recent studies have shown that teachers need to have a good understanding of how technology can be coordinated with pedagogy and content knowledge to integrate technology effectively into classroom instruction (Graham et al., 2009;). This requires an expansion in our understanding of the teacher knowledge framework that is, how teachers effectively relate their pedagogical knowledge to their content knowledge (Tanak, 2018).

Accordingly, the success of any nation depends largely upon the quality of its citizens and hence, quality of citizens depends on the quality of their education. In this regard, the quality of education is reflected through academic achievement. Furthermore, Nigeria‘s educational goals have been spelt out for secondary education in the National Policy on Education (NPE) in terms of their relevance to the needs of the individual and the society (Federal Republic of Nigeria (FGN), 2004). In fostering these aims and objectives, teachers as the administrator who controls educational resources for the purpose of attaining organizational goals, they are therefore capable of improving the educational performance of the financial accounting students by applying their best, by expanding their understanding of the teacher knowledge framework that is, how teachers effectively relate their pedagogical, content and technological knowledge.

Many researchers, individuals, organizations and several stakeholders of change in the education industry are making effort to proffer a lasting solution to students under performance in secondary schools subject, particularly the financial accounting. In Nigeria, it is a clear fact that most of the teachers in secondary schools are being employed as a last resort to accommodate unemployed youth in the country, their profession or field of studies are mostly not considered. As a result, Federal Government of Nigeria has pledge to employ all qualified, licensed teachers that are certified by the TRCN in the country to rid the system of unqualified teachers in order to create a consistent standard for the overall education in the country, as quoted in; Daily advent, (2019) as;

The Federal Government of Nigeria has pledged to employ all qualified and licensed teachers in the country. Permanent Secretary, Ministry of Education, Mr. Sonny Echono, who made this known, said every qualified and licensed teacher would be employed as part of efforts to rid the system of unqualified teachers Echono said this while monitoring the May Diet of the Teachers Professional Qualifying Examination (PQE), organized by the Teachers Registration Council of Nigeria (TRCN) in Abuja on Saturday. “We are dead serious about implementing the policy and we are also working very hard to ensure that we also are ready.

For instance, Uyai and Effiong (2016) confirmed that the situation is not different in Nigeria where poor academic performance of students have been recorded in many public examinations such as the Senior Secondary School Certificate Examination (SSCE) conducted by the West African Examination (WAEC) and National Examination Council (NECO). In the above regards, Oladunni (2015) had this view, that the ineffective teaching methods applied by accounting teachers in secondary schools has not help in producing students with needed skills for employment and admission into tertiary institutions.

In essence, Financial Accounting according to Uyai and Effiong (2016) is a course in secondary schools that deals with, “recording, classifying, creating, summarizing and communicating of financial information to interested parties and interpreting to help in making specific business decisions. On the same vein, accounting records are kept to evaluate the performance and profitability of the business organization, prevention of fraud, monitoring of the enterprise progress and for making economic comparison. Based on the foregoing, Oladunni (2015) says Financial Accounting is part of Business Education that prepares individuals for gainful employment in business occupations, whether paid employment or self-employment. The emphasis is on exposure to and acquisition of relevant knowledge, skills and attitudes which are relevant and adequate for employment in specific business occupations. The knowledge of Financial Accounting exposes the learner to a number of skills that can be useful in the world of works and even in the conduct of one’s own business. That is why Oladunni (2015) added that the success of any business or entrepreneur depends to a large extent on the proper knowledge of keeping accounting records and procedures.

There are various methods for teaching accounting, e.g. reading text, problem solving, interactive lectures, studying case studies, short projects, presentations, stimulation games and role-playing (Bonner, 1999). The choice of the teaching method is mainly influenced by the instructor’s pedagogy and the students’ goals (Bonner, 1999). For a long time, teaching methods in accounting were mostly of lecture type in a traditional classroom and teacher centered (Cottel & Millis, 1993), but this scenery is changing due to the markets demands for high skilled accountants (Wlliams, 1993). Academic achievement according to Uyai and Effiong (2016) referred to academic achievements as the outcome of education, the extent to which a student, teacher or institution has achieved the set of educational goals. In his view Rotfeld (2007) described achievement of students as learning outcomes which include the knowledge, skills and experiences acquired in both classroom and laboratory practices.

In order to achieve this educational goal, the implementation of computers and internet in teaching launched the active integration of ICT technologies in education. Soon, computers and ICT technologies were also utilized for teaching accounting. Regarding computers, there is available several software to assist student learning such as productivity software, drill and practice software and simulation software (Boyce, 1999). A useful tool in teaching accounting is also internet with all its provided applications. For instance, on line homework has proven to be a useful tool, as it was shown that motivates students and enhances deep learning and understanding of accounting procedures (Linquist & Olsen, 2007: Peng, 2009).

E-learning technologies were firstly introduced in distant learning programs, in order to facilitate the learning process of the adult student. Soon, the potentials of e-learning tools caught the attention of traditional classroom instructors (Wade, 1999: Liaw & Huang, 2000), and virtual learning environment appeared as an educational tool (Seale & Mence, 2001).. The number of teachers who are using e-learning technologies either as auxiliary or as main teaching method is continuously increasing. Many of these new technological tools are not education specific but with the right integration by educators they can become valuable resources for students (Boyce, 1999). Many educators agree that the integration of e-learning tools in education has initiated a social change on the teaching pedagogy (Donnely & ORouke, 2007: Wells, Lange & Fieger, 2008).

In line with the above, the opportunities and facilities provided by technology make it an indispensable element of daily life. We are living in a time that we cannot even imagine a life without technology (Pamuk, Ulken & Sener-Dilek, 2012). This is Because Technology causes radical changes in many different areas of life particularly in commerce, communication and banking (Pamuk et al., 2012). The results of this situation can be observed in the behavior of individuals, organizations and functioning of institutions (Pamuk et al., 2012). Hence, together with the changes occurring in different layers of society, education system is also affected from these changes. In order to meet individuals’ information needs, increasing efficiency in teaching and learning process and offering alternative strategies according to individual differences are some of the topics that educators wants to find a solution by integrating technology into education (Pamuk et al., 2012).

E-learning helps to apply information technologies/systems to facilitate student learning, enhance instructor teaching performance and reduce educational costs (Wang & Wang, 2009). There are different software, tools and techniques that help to implement e-learning. Examples of e-learning systems are Course Management Systems (CMSs), Learning Content Management Systems (LCMSs) and Learning Management Systems (LMS) (Sayed, Suha, Mohaddece & Sharif, 2015). The main focus of this study is on LMS, as one of the e-learning tools.

A Learning Management System (LMS) is a software application for the administration, documentation, tracking, and reporting of training programs, classroom and online events, e-learning programs, and training content. LMSs range from systems for managing training and educational records, to software for distributing courses over the internet with features for online collaboration. Student self-service (e.g., self-registration on instructor-led training), the provision of on-line learning (e.g., computer-based training, read & understand), on-line assessment, management of continuous professional education (CPE), collaborative learning (e.g., application sharing, discussion threads), and training resource management (e.g., instructors, facilities, equipment), are dimensions to Learning Management Systems. Some LMSs are Web-based to facilitate access to learning content and administration and are used by educational institutions to enhance and support classroom teaching and offering courses to a larger population of learners across the globe (Aberdour, 2007: Ellis, 2009).

The proposed research focuses on how A Tutor Manager application software TMAS as Learning Management System tool LMS will benefit students’ learning of financial accounting. There is strong evidence that the implementation of internet as a teaching tool enhances deep learning and cultivates skills that are important for the demanding profession of accounting (Kopel & Dudley 2003) Boyce, (1999) has demonstrated that with ICT technologies, teaching material and accounting procedures are taught to students in a realistic manner, which would not be feasible in a traditional classroom. Furthermore, students feel more autonomous and in control of their learning process, thus enhancing active learning. De Lange, Suwardy & Mavondo, (2003) has shown that students are motivated in learning when it is offered in new and modern ways. On the other hand, if these new technologies are not used with proper care, could lead to misconception of accounting terminology, which could be avoided in traditional classroom (Leidner & Jarvenpaa, 1995).

Both internet and virtual learning environment have brought revolution in teaching pedagogy. The majority of students have embraced them as well as the teachers. Their integration in the teaching of accounting may be beneficial but disastrous too. A review of the existing literature, have proved the necessity of the utilization of ICT tools in the teaching of accounting. There has been few or no study conducted on any of the LMS implementation in the teaching of accounting in Bauchi state secondary school, Nigeria. From the outcomes of the study, the researcher hoped to clarify whether A Tutor Manager application software TMAS (Appendix III) as LMS tool enhances students’ achievement compared to traditional classroom or just provides students with extra skills.

Constructivism is adopted as the overarching theory underpinning the present study. Specifically, constructivism was conceptualised as the underlying approach for bringing to bear interactive teaching with TMAS in the FA classroom at the senior secondary school level of education in Bauchi state. Voogt, (2003) have described it as a vehicle for shifting the teacher-dominated traditional classroom to a learner-dominated classroom. Hence, constructivism represents a way of knowing.

Technology was also not left out of the meaningful learning picture; meaningful learning has been described in different terms as a way of learning that makes learners to acquire new knowledge or understand new information or concept based on what they already know as well as their personal experiences (Jonassen, Howland, Marra & Crismond, 2008). By this description, meaningful learning could be said to echo constructivism as it promotes meaning making on the part of learners. According to Jonassen et al. (2008) each of the attributes of meaningful learning can be realized with the aid of instructional technologies. Howland, Jonassen & Marra, (2012) agreed to this fact by recognizing the important role that technology play in achieving meaningful learning. Howland and colleagues thus, described these aforementioned attributes of meaningful learning as the “five dimensions of meaningful learning with ICT”— positioning ICT as the vehicle by which meaningful learning is brought to bear in the classroom. In this study, Howland et al.’s (2012) idea about ICT as the vehicular tool for enabling meaningful learning was of interest.

Consequently, Howland et al.’s (2012) five dimensions were employed and adapted in line with Koh (2013) as a lens to characterize and define interactive teaching and learning of FA with TMAS as LMS tool. According to Koh (2013), the five dimensions by Howland et al. (2012) include: a) Active, b) Constructive, c) Authentic d) Intentional, and e) Cooperative.

It seems reasonable to assume, in a conceptual sense, that LMS Tool is essential for teachers in their implementation of teaching approaches aligned with principles that underlie the educational reform movement. This may lead to assumption that If one teacher has more sophisticated LMS Tool and a technologically rich-classroom than another, his or her instruction more likely to enhance learning. Without empirical evidence, however, it cannot be assured that this will be the case. To this end, this present study will examine the effect of teacher LMS Tool on students’ academic achievement in financial accounting.

1.2 Statement of the Problem

Most students in Nigerian secondary schools are in greater risk of poor academic performance in both internal and external examinations of West African Examination Council (WAEC), to support this contention, just of recent Federal Government of Nigeria has pledge to employ all qualified, licensed teachers that are certified by the Teachers Registration Council of Nigeria (TRCN) in the country to rid the system of unqualified teachers, as quoted in Daily advent (2019), Permanent Secretary, Ministry of Education, Mr. Sonny Echono; says “Every qualified and licensed teacher would be employed as part of efforts to rid the system of unqualified teachers”. For instance, the available record shows that West African Examinations Council 2014, 2015, 2016 and 2017 results, revealed the overall ratings at 31st grade out of 36 states including federal capital Abuja, Bauchi state was graded 31st in 2014-2017 in the WAEC performance chart. Appendix II shows the performance chart and the WAEC upgrade according to state as released by the West African Examination council (WAEC).

Based on the foregoing, there was a continuous decline in students overall performance in school certificate examinations. These poor performances have caused a lot of problems such as inability to get admission into tertiary institutions by State Government Colleges Students in Bauchi state. For example, the researcher has observed that a number of students wrote WAEC and NECO examinations a number of times before they passed the Financial Accounting and other important subjects. Some of these students still failed after several attempts, resulting to inability to get admission into institutions of higher learning. Oladunni (2015) had this view, and observed that the ineffective teaching methods applied by Accounting teachers in secondary schools has not help in producing students with needed skills for employment and admission into tertiary institutions. Hence, there is need for the secondary school FA students to be alternatively taught using LMS Tool through the intervention of human facilitator in order to determine the effectiveness of teaching with the package against the conventional method. Hoyles & Lagrange (2010) said that computers in the classroom certainly not offer a cure for all the students’ problems but it appears to be a technology which when effectively integrated in instruction, would lead to improvement in students’ achievements, motivation and learning effectiveness.

Many researches has been conducted on LMS in other areas, such as mathematics, physics and other science subject, but few or no such studies appeared to have been carried out on Financial Accounting especially in Bauchi State. This shows that the benefit for using LMS on FA has not been fully explored. This study therefore, was carried out to fill the existing gap and provide a solution to the existing problem.

1.3 Objectives of the Study

The main objectives of the present research is to determine the effect of using LMS system as main teaching tool of an accounting subject and the comparison of the LMS tool to traditional lecture type teaching method. Specifically, the study intends to:

i. Determine the difference between pre-test mean achievement scores of FA students in both the experimental (LMS) and Control (Conventional method) groups.
ii. Find out the difference between pre-test and post-test mean achievement scores of FA students in the experimental group (using LMS).
iii. Determine the difference between pre-test and post-test mean achievement scores of FA students in the Control group.
iv. Find out the difference between post-test mean achievement scores of FA students in both the experimental (LMS) and Control (Conventional method) groups.

1.4 Research Questions

The following research questions were formulated to guide the study:

i. What is the difference between pre-test mean achievement scores of FA students in the experimental (LMS) and Control (Conventional method) groups?
ii. What is the difference between pre-test and post-test mean achievement scores of FA students in the experimental (LMS) group?
iii. What is the difference between pre-test and post-test mean achievement scores of FA students in the Conventional method group?
iv. What is the difference between post-test mean achievement scores of FA students in the experimental (LMS) and Control (Conventional method) groups?

1.5 Research Hypotheses

The following research hypotheses were formulated and tested at 0.05 level of significance.

H01: There will be no significant difference between pre-test mean achievement scores of FA students in both the experimental (LMS) and Control (Conventional method) groups.

H02: There will be no significant difference between pre-test and post-test mean achievement scores of FA students in the experimental (LMS) group.

H03: There will be no significant difference between pre-test and post-test mean achievement scores of FA students in the Conventional method group.

H04: There will be no significant difference between post-test mean achievement scores of FA students in both the experimental (LMS) and Control (Conventional method) groups.

1.6 Significance of the Study

The results of this research will be of great benefit to teachers, school administrators, government, parents as well as students. This is outline as follows:

The outcome of this research work will immensely benefit teachers because they will use it as a base for self-auditing for the contribution towards improving the effectiveness of LMS tool in teaching and learning in attainment of National objective for which they were established.

It will help the School Administrators in identifying trained and non-trained teachers, so that it will encourage retraining of teachers to meet up with the standard requirement.

The outcome of this research work will enable the government to determine how effective the use of LMS Tool can improve the achievement of Secondary School students in Bauchi State. The success or otherwise of the LMS will help the government in determining whether or not to channel its resources towards training and development of teachers LMS Tool software and providing a technological rich-classroom for teaching and learning process.

The outcome of this research will help the parent or guardians in knowing the actual problem of their children failure in financial accounting and make their contribution towards the teacher development in integrating technology into education.

This research work will serve as a source of secondary data for the students in conducting future related researches.

1.7 Scope of the Study

This study covers all the SS II students of Financial Accounting in Bauchi State secondary schools. The choice of the SS II class is because at this level the students are exposed to comprehensive principles, standards and procedures in financial accounting which is a vocational subject. The study focus on Learning Management System LMS using Tutor Manager Application Software TMAS as LMS Tool to enhance the students’ academic achievement in financial accounting using: Partnership Account that reflect the relation which subsists between persons carrying on a business in common with a view to profit, Balance Sheet and Profit & loss Account, which reflect the summary of the overall Firms business status and the determinant of its profit or loss in the cause of business activities. The LMS tool is the independent variable for the study whereas the academic performance of students in Financial Accounting is the dependent variable, or the dependent variable is the understanding of the teaching material with the LMS platform for the study.

1.8 Operational Definition of Terms

1. Learning Management System (LMS): A Learning Management System (LMS) is a high solution package that allows for the delivery and administration of content and resources to all students and employees. This system contains software application and features which make learning content easily accessible and managed. In addition, it helps instructors to provide their students with learning materials and manages student registration. In the context of this study any software application that is used in a computer system as a computer aided instruction to enhance students’ achievement is called LMS tool.
2. Tutor Management Application Software (TMAS): is an aided software developed by Tutor called manager for accounting teachers, student and business organization as LMS tool to aid teaching and learning.
3. TUTOR: A Tutor is an Open Source Web-based Learning Management System (LMS), designed with accessibility and adaptability in mind. Author interoperable e-learning content, provides social networking, and adheres to standards.
4. Electronic-Learning (EL): in the context of this study, all teaching and learning process that is facilitated through technological tools is, Electronic Learning.
5. Meaningful Learning (ML): meaningful learning has been described in different terms as a way of learning that makes learners to acquire new knowledge or understand new information or concept based on what they already know as well as their personal experiences.
6. Constructivism: has been described as a vehicle for shifting the teacher-dominated traditional classroom to a learner-dominated classroom. Hence, constructivism represents a way of knowing.
7. Interactive Teaching (IT) : is a learner-dominated classroom, where both the teacher and the learner are involved in the teaching and learning process.
8. Technology: Knowledge required by teachers for integrating LMS tool into their teaching in any content area.
9. Achievement: I s the outcome of education, the extent to which a student, teacher or institution has achieved the set educational goals. Achievement Is use here in measuring the amount of academic content learned by the students of financial accounting in the Class of LMS (Treatment group) and the Conventional method (Control group).
10. Financial Accounting (FA): is a course that is being taught at the secondary school level in Nigeria as part of the requirement for the award of Senior Secondary School Certificate (SSCE).

Learning Management System (LMS) and e-Learning was used interchangeably in this study.

CHAPTER TWO

Literature Review

Relevant literatures were reviewed under the following sub headings:

i. Theoretical framework
ii. Meaningful learning with LMS Tool
iii. An Overview of LMS
iv. Benefit of LMS
v. The Effectiveness of the LMS
vi. Historical Development of Accounting
vii. Objectives of Accounting
viii. LMS and Financial Accounting
ix. Students’ Academic Achievement
x. Empirical Studies Related to this Work
xi. Summary of Literature Reviewed

2.1 Theoretical framework underpinning the study

Constructivism was adopted as the overarching theory underpinning the present study. Specifically, constructivism was conceptualized as the underlying approach for bringing to bear interactive teaching with LMS Tool in the FA classroom at the senior secondary school level of education. Thus, by making constructivism the overarching theory, teachers’ experience in Adapting LMS-based activities and implementing it in a constructivist manner was explored. In this regard, the study combined a theory and proposed five attribute of Meaningful Learning, which was adapted from Howland et al. (2012). LMS tool was used on the basis that teachers need some kind of LMS-oriented knowledge to ensure interactive teaching and learning of FA at the SSS. Hence, LMS was conceptualised as the knowledge that teachers need to drive interactive prospects with TMAS tools.

The five dimensions for meaningful learning with LMS (denoted by 5DML-LMS in this thesis) framework, (as adapted From Howland et al. (2012) was therefore used as a lens to characterize and define interactive teaching and learning of FA. These theory as contextualised herein, constituted the conceptual framework that grounded the current study and thus, provided the fundamental insights for students’ achievement of FA. LMS for interactive teaching and learning with TMAS tool, Figure 2.1, illustrates how this theory was conceptualised in the context of the study.

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Figure 2.1: Proposed Theoretical framework for the study. (Howland et al. (2012)).

In the subsections that follows, the aforementioned theory and the five proposed attribute of meaningful learning is discussed broadly in light of literature to establish its relevance for the study. In addition, how each attribute was operationalised is also discussed.

Constructivism is the theory of Lev Vygotsky (1896-1934). Jones & Brader-Araje (2002) defined constructivism as an educational theory that has had a major impact on educational practices in recent years because of how teachers have taken it in as a pedagogical approach. Other researchers e.g., Voogt, (2003) have described it as a vehicle for shifting the teacher-dominated traditional classroom to a learner-dominated classroom. Hence, constructivism represents a way of knowing. According to constructivist theories, learning is a social advancement that involves language, real world situations, and interaction and collaboration among learners. The learners are considered to be central in the learning process. Learning is affected by our prejudices, experiences, the time in which we live, and both physical and mental maturity.

According to Soonhye et al. (2011) stated that “From the constructivist perspective, knowledge is not directly transmitted from one knower to another, but constructed within individual minds based upon the interaction of what they know and believe, and the phenomena or ideas with which they come into contact”. Soonhye et al. (2011) In other words, “only when students actively construct meaning through personal and social processes, and integrate new knowledge into their preexisting mental models of the world, can learning occur”. When motivated, the learner exercises his will, determination, and action to gather selective information, convert it, formulate hypotheses, test these suppositions through applications, interactions or experiences, and to draw verifiable conclusions. Constructivist transforms today’s classrooms into a knowledge construction site where information is absorbed and knowledge is built by the learner.

Constructivism therefore positions learners as the focus of the instructional process with their previous knowledge and experiences serving as the building block for the construction of new knowledge (Mikre, 2011). Also, teachers cease to be the “transmitters of knowledge to guides in their classrooms” (Majumdar, 1997). By this, both teachers and learners will be motivated to be actively engaged for learning to take place in an atmosphere that is highly driven by interactions, reflections, and personally experiences (Darko, 2019). Darko added that the emphasis is on meanings that learners construct for themselves. Seemingly, constructivism when applied, changes the teacher’s role in the classroom. The role of the teacher is shifted to embrace a constructivist-oriented way of teaching with the learner as the central point in the instructional process. Constructivism as a learning theory influences not only how learning occurs, but also the way of teaching. However, it is the environment in which constructivism is situated for learning that informs the teaching strategy employed (Darko 2019).

Literature discussed so far highlights in different words that a constructivist learning environment is among others, activity-oriented; student-centered; real-world linked; goal-oriented and highly collaborative. The latter element seems to project Vygotsky’s (1978) constructivism which emphasizes the importance of the social context in learning. Vygotsky also advocated a collaborative dimension to the teaching as a way of championing social interactions in the classroom.

This suggests that constructivism involves not only the teacher as a guide, but seeks to provoke students to help each other in order to foster their understanding of concepts that under normal circumstances, they would not understand on their own. If these features as mentioned in literature are to be considered then, designing and creating a constructivist environment that is socially-inclined is a difficult and complex task which would require a teaching strategy that aligns with constructivists’ ideas, some level of guidance as well as rich resources and tools to facilitate the instructional process effectively (Lourdusamy, Koon & Khine, 2001).

2.2 Meaningful learning with LMS Tool

Meaningful learning has been described in different terms as a way of learning that makes learners to acquire new knowledge or understand new information or concept based on what they already know as well as their personal experiences (Jonassen, Howland, Marra & Crismond, 2008). By this description, meaningful learning could be said to echo constructivism as it promotes meaning making on the part of learners. Literatures highlight five components of meaningful learning: Active, Constructive, Intentional, Authentic and Cooperative. In Jonassen et al.’s (2008) view, these attributes of meaningful learning as “interrelated, interactive, and interdependent”. This means that they do not exist in isolation for meaningful learning to be achieved; rather it is their synergetic effect that has value for instructional and learning purposes. This seems to suggest that teaching and learning artifacts when considered for meaningful learning should be designed to promote active, constructive, intentional, authentic and cooperative learning.

This is evident in the descriptions the authors gave for each proposed attribute. In particular, Jonassen et al. (2008:7) explained Active to mean “manipulative and observant” in that learners are engaged actively in an environment that allows them to manipulate objects and parameters and also, learners are privileged to observe the results of their manipulations accordingly. However, authors added that activity alone cannot ensure meaningful learning. There should be room for learners to “articulate what they have accomplished and reflect on their activity and observations”, in other words, learners should be guided to be “constructive” (Jonassen et al., 2008:7). On these grounds, the authors described the Active and Constructive attributes of meaningful learning to be “symbiotic” in that, they both depend on each other for meaningful learning to be achieved. This seems to emphasize the relationship that exists between the Active and Constructive attributes of meaningful learning. The degree of dependency is however not emphasized in order to appreciate how the Active attribute/dimension when operationalised influences the Constructive and vice versa. This could be crucial for the identification of elements that uniquely define the two dimensions explicitly. With the Intentional attribute, Jonassen et al., (2008:7) posited that meaningful learning is “reflective and regulatory”—the emphasis here was on achieving a cognitive goal. Thus, whatever activity students are engaged in for knowledge construction, it should be goal-oriented and should be able to inform the way they think, the decisions they take as well as the strategies they adopt for achieving the set learning goals.

The Authentic attribute was articulated by authors on the basis that “we live in a complex world” and that the context in which ideas are based is crucial for meaning making. Meaningful learning is therefore in their view, complex and contextualised; hence, authentic in nature. This emphasizes the importance of helping students relate ideas to the real-world contexts. Finally, the Cooperative attribute, as described by authors involves collaboration propelled by conversations; providing an atmosphere where learners could learn from each other in order to appreciate different ways of seeing the world.

Technology is not left out of the meaningful learning picture. According to Jonassen et al. (2008) each of these attributes can be realized with the aid of instructional technologies. Howland et al. (2012) agreed to this fact by recognizing the important role that technology play in achieving meaningful learning. Howland and colleagues thus, described these aforementioned attributes of meaningful learning as the “five dimensions of meaningful learning with LMS”— positioning LMS as the vehicle by which meaningful learning is brought to bear in the classroom. In this study, Howland et al.’s (2012) idea about LMS as the vehicular tool for enabling meaningful learning was of interest. Consequently, Howland et al.’s (2012) five dimensions were employed and adapted in line with Koh (2013) as a lens to characterise and define interactive teaching and learning of FA with LMS. (According to Koh (2013), the five dimensions by Howland et al. (2012) include: a) Active, b) Constructive, c) Authentic d) Intentional, and e) Cooperative. Koh further highlighted that there were problems to be resolved in any attempt to operationalise each dimension in consideration of “teachers' Pedagogy for meaningful learning with Technology (LMS)” (Koh, 2013:887). Issues raised in this respect included the facts that:

1) being active does not necessarily imply being constructive and for that matter, there is a need to give attention to how ICT defines the Constructive dimension by involving active learning—reiterating Jonassen et al. (2003:7)’s assertion that “activity is necessary but not sufficient for meaningful learning”. The issue raise in this regard seems to suggest a possible relationship between the Active and Constructive dimensions however, it is not clear what kind of relationship exists between the two as indicated earlier. Thus, the need to clearly expatiate on the extent to which the Active dimension informs the Constructive.
2) there should be evidence of how lesson activities developed and designed by teachers aim at involving students in ways that help them to fill in their learning gaps with LMS and this should be peculiar to the Intentional dimension;
3) LMS lesson activities should be designed as a means for “personal meaning-making” (Koh, 2013:889) in the Authentic dimension; and
4) the use of divergent tasks as indicated by Harris et al. (2009) would best represent the prospects of the Cooperative dimension (Koh, 2013).

By considering these propositions made by Koh and informed by Koh’s (2013:893) “Rubric for assessing LMS for meaningful learning with TMAS”, Howland et al.’s (2012) proposed 5DML-LMS was adapted and conceptualized taking into consideration how these ideas inform the way a teacher teaches in a constructivist manner. Consequently, the following operationalisation were made and used to measure the effectiveness of the LMS-based interventions designed in this study:

- Active: the use of A tutor manager application software as an LMS tool, in lesson activities designed to engage learners in learning the subject matter:
- Constructive: the use of A tutor manager application software as an LMS tool for lesson activities designed to stimulate students to reflect upon the subject matter and express their ideas and meaning beyond what is presented them.
- Authentic: the use of A tutor manager application software as an LMS tool for lesson activities to connect to students’ personal experiences to real-world.
- Intentional: the use of A tutor manager application software as an LMS tool for lesson activities to engage students in diagnosis, evaluation, and improvement of the learning gap.
- Cooperative: the use of A tutor manager application software as an LMS tool for lesson activities to engage students in group work for divergent knowledge expressions.

Based on the theoretical frameworks discussed so far, the study proposed the theoretical framework: LMS for interactive teaching and learning with TMAS, as shown in Figure 2.1.

The proposed framework was therefore framed in this study on the basis that interactive teaching as defined and characterised by the 5DML-LMS model is deeply rooted in the constructivist ideologies, which also have direct influence on the type of knowledge required (on the part of the teacher) to drive the interactive prospects with TMAS. On these grounds, interactive teaching was defined for the context of the study to mean: an instructional method that is learner-centred with teachers creating various avenues and structures that are ICT-oriented in ways that stimulate learners to be active, constructive, authentic, intentional, and cooperative in a constructivist teaching and learning atmosphere.

2.3 An Overview of LMS

E-learning technologies were firstly introduced in distant learning programs, in order to facilitate the learning process of the adult student. Soon, the potentials of e-learning tools caught the attention of traditional classroom instructors (Wade, 1999: Liaw & Huang, 2000), and virtual learning environment appeared as an educational tool (Seale & Mence, 2001).. The number of teachers who are using e-learning technologies either as auxiliary or as main teaching method is continuously increasing. Many of these new technological tools are not education specific but with the right integration by educators they can become valuable resources for students (Boyce, 1999). Many educators agree that the integration of e-learning tools in education has initiated a social change on the teaching pedagogy (Donnely & ORouke, 2007: Wells, Lange & Fieger, 2008).

E-learning helps to apply information technologies/systems to facilitate student learning, enhance instructor teaching performance and reduce educational costs (Wang & Wang, 2009). There are different software, tools and techniques that help to implement e-learning. Examples of e-learning systems are Course Management Systems (CMSs), Learning Content Management Systems (LCMSs) and Learning Management Systems (LMS) (Sayed, Suha, Mohaddece & Sharif, 2015). The main focus of this study is on LMS, as one of the e-learning tools.

Therefore, Learning Management System (LMS) according to Sallum, (2008) is a high solution package that allows for the delivery and administration of content and resources to all students and employees. This system contains software application and features which make learning content easily accessible and managed. In addition, it helps instructors to provide their students with learning materials and manages student registration (Sallum, 2008). Learning Management System (LMS) is a software application for the administration, documentation, tracking, and reporting of training programs, classroom and online events, e-learning programs, and training content. LMSs range from systems for managing training and educational records, to software for distributing courses over the internet with features for online collaboration. Student self-service (e.g., self-registration on instructor-led training), the provision of on-line learning (e.g., computer-based training, read & understand), on-line assessment, management of continuous professional education (CPE), collaborative learning (e.g., application sharing, discussion threads), and training resource management (e.g., instructors, facilities, equipment), are dimensions to Learning Management Systems. Some LMSs are Web-based to facilitate access to learning content and administration and are used by educational institutions to enhance and support classroom teaching and offering courses to a larger population of learners across the globe (Aberdour, 2007: Ellis, 2009).

Learning Management Systems (LMSs) are also known as Virtual Learning Environments (VLEs) or Course Management Systems (CMSs) and are one of the solutions useful for both students and instructors in e-learning environments (Falvo & Johnson, 2007; Altun, Gulbahar, & Madran, 2008; Chang, 2008;). Learning Management System is defined as a web-based technology which assists in the planning, distribution, and evaluation of a specific learning process (Alias & Zainuddin, 2005).

2.4 Benefit of LMS

LMS provide essential advantages to any educational institution in general and instructors in specific. According to Mahdizadeh, Biemans and Mulder, (2008), e-learning tend to motivate students and teachers which in turn will increase students participations and interactions inside the classroom. The most cited benefits of e-learning and LMS are enhanced efficiency and cost-saving (Naidu, 2006; Acze,l Peake and Hardy, 2008). In addition, LMS could accelerate the learning processes, and improve the effectiveness of communication between users (educators, staff, and students) (Cavus and Momani, 2009). Moreover, the use of ICT in education benefits the trainer and adopted organization in reducing learning times and increase job retention (Hall , 1997).

Typically, LMS applications enable organizations to manage users, courses and instructors with testing capabilities and ability to generate reports, transcripts and notifications to students (Mahdizadeh et al., 2008). LMS Tools for Instructors Several LMS and e-learning systems are available in the market today such as ATutor, Moodle, WebCT, Learn.com, Joomla LMS, Krawler LMS and Blackboard. The mostly used applications are WebCT, Moodle and Blackboard, which are developed mostly using open source technology, Java EE based architecture, Microsoft .NET, PHP and MySQL (Cavus and Momani , 2009;Moodle, 2009). WebCT has been acquired by Blackboard Inc. in 2006 and is planned to be phased out to enrich Blackboard market share (OXFORD, 2009).

The Blackboard system is a web based application that includes several learning enhancements tools such as course management and enables users to integrate it with student databases (Blackboard, 2009). On the other hand, Moodle is open source software that can be installed in any computer that runs Windows or Mac operating systems (Moodle, 2009). Despite vendors' assortment, all LMS solutions provide several essential tools for instructors. For example, Moodle offers instructors the ability to give online assignments, lessons, quizzes and surveys. It also incorporates essential web 2.0 tools like blogs where different users can have their own blogs (journals), and wikis which encourages teamwork among students to develop a collaborative class product. On the other hand, Blackboard offers similar but more process-oriented LMS tools such as Course Delivery application which includes a grade center to automate the grading process as well as a performance dashboard to track students’ progress (Ball and Levy, 2008; Blackboard, 2009). Blackboard also offers a Community Engagement capability where parental involvement is supported as well as teaching beyond classrooms via online communities.

A Tutor is an Open Source Web-based Learning Management System (LMS), designed with accessibility and adaptability in mind. Author interoperable e-learning content, provides social networking, and adheres to standards.

2.5 The Effectiveness of the LMS

Testing the effectiveness of LMS tools, usually follows the psychometric tradition. As explained by Sambo (2005) it involves using standardised proficiency tests to measure the effects of instructional package or methods on student learning outcomes and comparing their results. Sambo (2005) aslo add that in the psychometric tradition, there will be typically two groups of students: one group called experimental group and the other group called control group. This study will also adopt the psychometric tradition, in which the experimental group will be taught using LMS and the other group called control group will be taught in the conventional lecture classroom setting. Sometimes a pre-test will be given out by all the groups whereby each group is examined without any treatment before moving to the actual learning process.

At the end of the instruction period, the two groups undertake a test to determine what has been learnt, one group without treatment while the other group with treatment (Sambo, 2005). This type of evaluation process is perhaps the most important part because it didn’t follow the traditional methods of testing which is easier and least labour intensive to perform (Sambo, 2005). However, it has been recognised that the psychometric tradition alone cannot fully analyse the effectiveness of LMS as it is often too simplistic.

For this reason Gana (2013) considered interaction analysis, he says that the interaction between the learner and the LMS tool must be observed and Interaction analysis can be either pedagogically motivated or psycho linguistically motivated.

Pedagogically motivated research tries to determine what works and what resources do the learners use? Is the instructional package being used in the way that the designer intended? Psycho linguistically motivated research aims to find out what learning strategies is the learners use (Gana, 2013). Furthermore Trey & Khan (2008) however, argues that any learning gain cannot be unambiguously attributed to the use of computers. He claims that it is very difficult to separate the computer from the other variables such as practice and reinforcement that affect the learning process. However, as it is generally agreed that LMS are at least as effective as traditional methods, it will be assumed that they are of benefit, especially where the traditional methods may not be available (Trey & Khan, 2008).

2.6 Historical Development of Accounting

Asaolu (2002) defines Financial Accounting as the branch of accounting involving the preparation and publication of financial statements, earnings, reports and other forms for disclosure to shareholders, regulators and any other stakeholders. The history of Financial Accounting according to John (2009) is more than just a story of money and numbers. It is the story of the world‟s evolution from bartering and local trade to a time global economy (John 2009). So much history‟s written records are in the form of accounting documents. The very earliest accounting records date to 7500 BC, when cities in the Middle East traded coins made in clays for livestock, grains and fabric. Papyrus scrolls dating from 3000 BC still survive to this day, showing financial and trade transactions from ancient Egypt, including inventory of property owned by Pharaohs as well as detailed building records and payroll reports (John 2009).

It wasn’t until the first century AD however, that the Greeks developed some of the first banking systems, accounting records of which still exist. The birth of Financial Accounting as a respected profession can be traced to the Italians during the Renaissance (John 2009). Italian merchants during this time developed extensive trading routes across Europe, as well as regional banking centres, where funds and goods were carefully tracked using the first system of double entry bookkeeping (John 2009). This double entry system is still the most commonly used today. The most concrete milestone in the history of Financial Accounting came in 1494, when Italian business man Luca Pacioli published the first accounting textbook, called “Summa.” This book detailed the double entry bookkeeping system that was just coming into use during this period, and has led many to call Paciolo “The father of Accounting (John 2009).

During the 1930s, the United States government formed a committee on accounting principles with the goal of standardizing the accounting process for the purpose of income tax and financial reporting (John 2009).The result was the creation and implementation of GAAP, or Generally Accepted Accounting Principles. This “textbook” on the accounting process is still used throughout most of the Western world to standardize financial reporting.

Nigeria had a long standing history in National and international trade even before colonialism came to Africa. Before that time, properly organized system of trade and government were in existence in the ancient kingdoms, empires of Benin, Oyo, Kanem Borno which are still in the present day Nigeria. It cannot be denied therefore that both national and international traders as well as the system of government in those days were in need of accounting information (John 2009). Although accounting is often called the language of business, in fact, both government and private organizations used accounting information. Thus, even though the precise period when bookkeeping and accounting was introduced in Nigeria was not known.

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