Journal of Empirical Studies

Published by: Conscientia Beam
Online ISSN: 2312-6248
Print ISSN: 2312-623X
Quick Submission    Login/Submit/Track

No. 2

Effective Tax Administration and Institutionalization of Accounting Systems in Small and Medium Scale Enterprises: Evidence from Nigeria

Pages: 85-97
Find References

Finding References


Effective Tax Administration and Institutionalization of Accounting Systems in Small and Medium Scale Enterprises: Evidence from Nigeria

Search :
Google Scholor
Search :
Microsoft Academic Search
Cite

Ogoun Stanley

Export to    BibTeX   |   EndNote   |   RIS

  1. Aberbach, J.D. and C. Tom, 2007. The challenges of modernizing tax administration: Putting customers first in coercive public organizations. Public Policy and Administration, 22(2): 155-182.
  2. Ahunwan, B., 2009. New national tax policy approval in late December ’08 – Nigeria. HG. Org Worldwide Legal Directories. Available from http://www.hg.org/article.asp?id=5944.
  3. Amidu, M. and J. Abor, 2005. Accounting information and management of SMEs in India. The African Journal of Finance and Management, 14(1): 15 – 23.
  4. Ariyo, A., 1997. Productivity of the Nigerian tax system: African economic research consortium (AERC) Research Paper No. 67, Nairobi Kenya. AERC: 1970 – 1990.
  5. Ayodele, O., 2006. Tax policy reform in United Kingdom. United Nations University Research Paper No: 2003/06.
  6. Beck, T., D. Asl? and L. Ross, 2005. SMEs, growth, and poverty: Cross-country evidence. Journal of Economic Growth, 10: 197-227.
  7. Berry, T., B. Sweeting, J. Goto and M. Taylor, 2002. Financial management practice amongst SMEs, Working Paper 02/16, Manchester Metropolitan University.
  8. Bird, R.M., M. Jorge and T. Benno, 2008. Tax effort in developing countries and high income countries: The impact of corruption, voice and accountability. Economic Analysis & Policy, 38(1): 55-71.
  9. Bird, R.M. and C. Milka, 1992. Improving tax administration in developing countries Washington: International Monetary Fund.
  10. Collis, J. and R. Jarvis, 2002. Financial information and the management of small private companies. Journal of Small Business and Enterprise Development, 9(2): 100–110.
  11. Deakins, D., D. Logan and L. Steele, 2001. The financial management of the small enterprise. ACCA Research Report No. 64. London: The Association of Chartered Certified Accountants, Certified Accountants Educational Trust.
  12. Dodge, H.R. and J.E. Robbins, 1992. An empirical investigation of the organisational life cycle model for small business development and survival. Journal of Small Business Management, 30(1): 27–37.
  13. European Commission (Enterprise and Industry Directorate-General), 2008. Final report of the expert group: Accounting system for small enterprises – Recommendations and good practices. November, 2008.
  14. Gujarati, N.D. and D.C. Porter, 2009. Basic econometrics. 5th Edn., New York: McGraw – Hill, International Edition.
  15. Haldma, T. and K. Laats, 2002. Contingencies influencing the management accounting practices of estonian manufacturing companies. Management Accounting Research, 13(4): 379-400.
  16. Hallberg, K., 2001. A market-oriented strategy for small and medium-scale enterprises. IFC Discussion Paper No. 48.
  17. Holmes, S. and D. Nicholls, 1988. An analysis of the use of accounting information by Australian small business. Journal of Small Business Management, 26(2): 57-68.
  18. Holmes, S. and D. Nicholls, 1989. Modeling the accounting information requirements of small business. Accounting and Business Research, 19(74): 143-150.
  19. International Federation of Accountants (IFAC), 2010. The role of small and medium practice in providing business support to small and medium sized enterprises. Small and Medium Practices Committee, Information Paper April, 2010. Available from http://www.ifac.org.
  20. Jaime, V. and M.R. Bird, 2011. Benchmarking tax administrations in developing countries: A systemic approach. International Studies Program Working Paper No. 11-04.
  21. James, A. and A. Moses, 2012. Impact of tax administration on government revenue in a developing economy-A case study of Nigeria. International Journal of Business and Social Science, 3(8): 99-113.  [Accessed Special Issue - April 2012].
  22. Javis, R., J. Kitching, J. Curran and G. Lightfoot, 1996. The financial management of small firms. Certified Accountant Journal: 48-49.
  23. Kirby, D.A. and S.H. King, 1997. Accountants and small firm development: Filling the expectation gap. Service Industries Journal, 17(2): 294–304.
  24. Lalin, H. and R.I. Sabir, 2010. Research on usage and usefulness perception of financial accounting practices in less developing countries: A case of Cambodia. Proceedings of the 7th Intl. Conf. Innov. Manage. pp: 1881-1885.
  25. Lewis, I.B., 2005. Tax administrations and small and medium enterprises (SMEs) in developing countries. Small and Medium Enterprise Department World Bank Group,July 2005.
  26. Ludovica, I.S. and R.R. Nicoleta, 2011. The role of SMEs in modern economy. Economia Seria Management, 14(1): 277-281.
  27. Lybaert, N., 1998. The information use in an SME: Its importance and some elements of influence. Small Business Economics, 10(2): 171-191.
  28. Lymer, A. and L. Oats, 2010. Taxation policy and practice. 16th Edn., Birmingham: Fiscal Publication Management, 19(1): 9-12.
  29. Marriott, N. and P. Marriott, 1999. The provision of financial information to smaller companies by their accountant: A survey. Information and the Small Business Conference. Edinburgh: University of St Andrews.
  30. McMahon, R.G.P., 1999. Modeling the extent of financial reporting practices amongst Australian manufacturing SMEs. Small Business Economics, 13(2): 81-96.
  31. Mitchell, F., G. Reid and J. Smith, 1998. A case for researching management accounting in SME’s, management accounting: Magazine for Chartered Management Accountants, 76: 30-33.
  32. Nayak, A. and S. Greenfield, 1994. The use of management accounting information for managing micro businesses. In: Hughes A, Storey D (Eds.), Finance and the small firm. London: Routledge. pp:182–231.
  33. Nelson, M. and M. Onias, 2011. Accounting practices of SMEs in Zimbabwe: An investigative study of record keeping for performance measurement (A case study of Bindura). Journal of Accounting and Taxation, 3(8): 171-181.
  34. Norwell, W.D., 1998. Developing international business. Journal of Property Management, 63: 92-98.
  35. Padachi, K., 2012. Factors affecting the adoption of formal accounting systems by SMEs. Business and Economics Journal, 2012: BEJ-67: 1-21.
  36. Penrose, E.T., 1959. In IFAC (2010), The role of small and medium practice in providing business support to small and medium sized enterprises: IFAC Information Paper.
  37. Pontus, B., 2009. The role of SMEs and entrepreneurship in a globalised economy. Expert Report No. 34 to Sweden’s Globalisation Council.
  38. Popoola, N., 2009. A good tax system’ll enhance economic development. Punch. Available from http://www.punchng.com/Articl.aspx?theartic=Art20090131654450 [Accessed 31st Jan].
  39. Richard, M.B. and Z.M. Eric, 2008. Technology and taxation in developing countries: From hand to mouse. Tax Journal, 61(4): Part 2.
  40. Sarapaivanich, N., 2003. The use of financial information in financial decisions of SMEs in Thailand, Proceeding of the 16th Annual.
  41. Stefanou, C., 2006. The complexity and the research area of AIS. Journal of Enterprise Information Management, 19(1): 9-12.
  42. Stice, J.D., E.K. Stice, W.S. Albrecht, K.F. Skousen and M.R. Swain, 1999. Accounting information: Users and use. Ohio: South-Western. pp: 5.
  43. Tanwongsval, V. and T. Pinvanichkul, 2008. Accounting information requirements and reporting practices of Thai SMEs. King Mongkut Univ. Tech. pp: 59-74.
  44. Teece, D.J., G. Pisano and A. Shuen, 1997. In IFAC (2010), The role of small and medium practice in providing business support to small and medium sized enterprises: IFAC Information Paper, April 2010. Available from http://www.ifac.org.
  45. Wichmann, H., 1983. Accounting and marketing–key small business problems. American Journal of Small Business, 7(4): 19–26.
  46. Wynarczyk, K.P., R. Watson, D.J. Storey, H. Short and K. Keasy, 1993. The managerial labour market in small and medium-sized enterprises. Routledge.
  47. Zindiye, S., M. Roberts-Lombard and G. Herbst, 2008. An empirical investigation into the factors affecting the performance of SMEs. In the Manufacturing Sector of Harare, Zimbabwe. Mcom. Thesis. Fort Hare Univ. SA.
No any video found for this article.
Ogoun Stanley (2014). Effective Tax Administration and Institutionalization of Accounting Systems in Small and Medium Scale Enterprises: Evidence from Nigeria. Journal of Empirical Studies, 1(2): 85-97. DOI:
The study investigated the role of effective tax administration in institutionalizing accounting systems in Small and Medium Scale Enterprises (SMEs) in Nigeria against the backdrop of the prevalence of poor accounting systems in this sector. Data was obtained from SME operators and staff of the internal revenue agencies like the Federal Inland Revenue Service (FIRS) and State Boards of Internal Revenue (SBIRs) as applicable in Nigeria.  The econometric e-view was used to analyze the data so obtained, and it was observed that the lack of an effective tax administrative system which undermines the collection of profit tax from the operators of this sector accounts to a large extent for the non institutionalization of accounting systems SMEs in Nigeria. The study also identified several variables that militate against the establishment of an effective tax administrative system in the country. Accordingly the study advocated the need to build strong institutions, enact appropriate laws and implement stiffer penalties for defaulters. This should be predicated on the basis of an enhanced citizens’ confidence in the government and its institutions, which can be attained through the enthronement of fiscal transparency and accountability framework and good governance that has the capacity for building trust thereby enhancing voluntary compliance with tax laws. 
Contribution/ Originality
The study contributes to the existing literature accounting systems of SMEs. This study used new estimation methodology via econometric e-view analyses and SPSS. This study is one of very few studies which have examined the hypothesized relationship and primarily contributes to addressing challenges of financial management by SMEs in developing countries. 

Relationships between Financial Development and Economic Growth: A New Approach by Inputs

Pages: 62-84
Find References

Finding References


Relationships between Financial Development and Economic Growth: A New Approach by Inputs

Search :
Google Scholor
Search :
Microsoft Academic Search
Cite

Citation: 2

Khalil Mhadhbi

Export to    BibTeX   |   EndNote   |   RIS

  1. Acaravci, A., O. I. and S. Acaravci, 2007. Finance-growth nexus. Evidence from Turkey. Available from http ://ssrn.com/abstract = 1104693.
  2. Aglietta, M., 1995. Macroéconomie financière. Paris: Edition La Découverte.
  3. Barro, R., 1991. Economic growth in a cross section of countries. Quarterly Journal Economics, 106: 407-443.
  4. Barro, R. and J. Lee, 1996. International measures of schooling years and schooling quality. American Economic Review, Papers and Proceedings, 86: 218-223.
  5. Beck, T., R. Levine and N. Loayza, 2000. Finance and the sources of growth. Journal of Financial Economics, 58: 261-300.
  6. Benhabib, J. and M. Spiegel, 1994. The role of human capital in economic development, evidence from aggregate cross-country data. Journal of Monetary Economics, 34: 143-173.
  7. Benhabib, J. and M. Spiegel, 2001. The role of financial development in growth and investment. Journal of Economic Growth, 5: 341-360.
  8. Bhattarcharyay, B., 1988. Development of financial infrastructure: An international comparison. Savings and Development, 12: 307-319.
  9. Clague, C., P. Keefer, S. Knack and O. Mancur, 1997. Institutions and economic performance. In: C. Clague Ed. Institutions and economic development. Baltimore. MD: Johns Hopkins University Press. pp: 67-90.
  10. Deidda, L. and B. Fattouh, 2002. Non-linearity between finance and growth. Economics Letters, 743: 339-345.
  11. Demetriades, P. and S. Law, 2006. Finance institutions and economic development. International Journal of Finance & Economics, 11: 245-260.
  12. Demirgüç-Kunt, A. and R. Levine, 1999. Bank-based and market-based financial systems, cross-country comparisons. World Bank Policy Research Working Paper No. 2143. Washington DC.
  13. Demirgüç-Kunt, A. and V. Maksimovic, 1998. Law, finance, and firm growth. Journal of Finance, 53: 2107-2137.
  14. Diamond, D. and P. Dybvig, 1983. Bank runs, deposit insurance, and liquidity. Journal of Political Economy, 91: 401-419.
  15. Ergungor, E., 2008. Financial system structure and economic growth: Structure matters. International Review of Economics & Finance, 17: 292-305.
  16. Favara, G., 2003. An empirical reassessment of the relationship between finance and growth. Washington. DC: IMF.
  17. Fisman, R. and I. Love, 2004. Financial development and growth in the short and long run. NBER, Working Paper No. 10236.
  18. Friedman, M. and A. Schwartz, 1963. A monetary history of the United States. Princeton, Princeton UP. pp: 1867-1960.
  19. Goldsmith, R., 1969. Financial structure and development. New Haven: Yale University Press.
  20. Goldsmith, R., 1987. Premodern financial systems. A historical comparative study. Cambridge: Cambridge University Press.
  21. Graff, M., 2000. Finanzielle Entwicklung und reales Wirtschaftswachstum Tübingen: Mohr Siebeck.
  22. Graff, M., 2001. Economies, political, and social conditions affecting the influence of financial activity on economic growth. Paper Submission to SPIE 7 Annual Conference.
  23. Graff. M., 2002. Causal links between financial activity and economic growth: Empirical evidence from a cross-country analysis, 1970-1990. Bulletin of Economic Research, 54: 119-133.
  24. Graff, M., 2005. Socio-economic factors and the finance-growth nexus. The European Journal of Finance, 11: 183-205.
  25. Greenwood, J. and B. Jovanovic, 1990. Financial development, growth, and the distribution of income. Journal of Political Economy, 98: 1076-1107.
  26. Halicioglu, F., 2007. The financial development and economic growth nexus for Turkey. EERI Research Paper Series No. 6.
  27. Harberger, A., 1978. Perspectives on capital and technology in less developed countries. M. J. Artis and A. R. Nobay, eds., London: Contemporary Economic Analysis.
  28. Harberger, A., 1998. A vision of the growth process. American Economic Review, 88: 1-33.
  29. Hoover, K. and S. Perez, 2000. Truth and robustness in cross-country growth regressions.Working paper. Department of economics. Pullman: Washington State University.
  30. Kaminsky, G., S. Lizondo and C. Reinhart, 1998. Leading indicators of currenc y crises. International Monetary Fund Staff Papers, 45: 1-48.
  31. Kaminsky, G. and C. Reinhart, 1999. The twin crises: The causes of banking and balance-of- payments problems. The American Economic Review Evanston 8903: 473-500.
  32. Keynes, J., 1936. The general theory of employment. Interest and money. Cambridge: MacMillan.
  33. Khan, A., 2000. The finance and growth nexus. Business review. Federal Reserve Bank of Philadelphia.
  34. King, R. and R. Levine, 1993a. Finance; entrepreneurship and growth: Theory and evidence. Journal of Monetary Economics, 32: 513-542.
  35. King. R. and R. Levine, 1993b. Finance and growth: Schumpeter might be right. Quarterly Journal of Economics, 108: 717-737.
  36. Klein, L. and R. Kosobud, 1961. Some econometrics of growth. Quarterly Journal of Economics, 75: 173-198.
  37. Krugman, P., 1995. Cycles of conventional wisdom on economic development. International Affairs, 71: 717-732.
  38. La Porta, R., F. Lopez-de-Silanes and A. Shleifer, 1998; 2008. Capital market and legal institutions. NBER Working Paper No. 6727.
  39. Landesmann, M. and P. Ugo, 1994. Institutions and economic change. Structural Change and Economic Dynamics, 5: 199-203.
  40. Lawrence, P., 2006. Finance and development: Why should causation matter? Journal of International Development, 18: 997-1016.
  41. Leibenstein, H., 1989. Collected essays, X-efficiency and micro-macro-theory Aldershot: Edward Elgar.
  42. Levine, R., 1997. Financial development and economic growth: Views and agenda. Journal of Economic Literature, 37: 688-726.
  43. Levine, R., 2004. Denying foreign bank entry: Implications for bank interest margins. In Bank market Structure and monetary policy Eds: Luis Antonio Ahumada and J. Rodrigo Fuentes, Santiago, Chile: Banco Central de Chile, pp. 271-292.
  44. Levine, R., N. Loayza and T. Beck, 2000. Financial intermediation and growth: Causality and causes. Journal of Monetary Economics, 46: 31-77.
  45. Levine, R. and S. Zervos, 1998. Stock markets; banks; and economic growth. The American Economic Review, 88: 537-588.
  46. Loayza, N. and R. Ranciere, 2002. Financial fragility, financial development, and growth. World Bank Mimeo.
  47. Lucas, R., 1988. On the mechanics of economic development. Journal of Monetary Economics, 22: 3-42.
  48. Lynch, D., 1996. Measuring financial sector development, a study of selected asia-pacific countries. The Developing Economies, 34: 3-33.
  49. Mankiw, N., D. Romer and D. Weil, 1992. A contribution to the empirics of economic growth. Quarterly Journal of Economics, 107: 407-437.
  50. Mayer, C., 1987. New issues in corporate finance. European Economic Review, 32: 1167-1188.
  51. Meier, G. and D. Seers, 1984. Pioneers in development. Oxford University Press.
  52. Mhadhbi, K., 2014. Financial development and economic growth: A dynamic panel data analysis. The International Journal of Econometrics and Financial Management, 2(2): 48-58.
  53. Mizon, G. and J. Richard, 1986. The encompassing principle and its application to testing non-nested hypotheses. Econometrica, 54(3): 657-678.
  54. Nehru, V. and A. Dhareshwar, 1993. A new database on physical capital stock: Sources, methodology and results. Revista de Analisis Economico, 8(1): 37-59.
  55. North, D., 1990. Institutions, institutional change and economic performance. Cambridge: Cambridge University Press.
  56. Patrick, H., 1966. Financial development and economic growth in underdeveloped countries. Economic Development and Cultural Change, 14: 174-189.
  57. Rioja, F. and N. Valev, 2004. Finance and the sources of growth at various stages of economic development. Economic Inquiry, 42: 27-40.
  58. Robinson, J., 1952. The generalization of the general theory. In: The rate of interest and other essays. London: MacMillan.
  59. Rousseau, P. and P. Wachtel, 2011. What is happening to the impact of financial deepening on economic growth? Economic Inquiry, 491: 276-288.
  60. Singh, A., 1997. Financial liberalization, stock markets and economic development. Economic Journal, 107: 771-782.
  61. Stiglitz, J.E., 1985. Credit markets and the control of capital. Journal of Money, Credit and Banking, 17: 133-152.
  62. Trabelsi, M., 2003. Intermédiation financière et croissance économique: Analyse théorique et application empirique pour les pays en développement. Thèse de doctorat en sciences économiques. Faculté des Sciences Économiques et de Gestion de Tunis.
  63. Wachtel, P., 2003. How much do we really know about growth and finance? Economic Review, 88: 33-48.
  64. Williamson, O., 1985. The economic institutions of capitalism. New York: Free Press.
  65. Zang, H. and Y. Kim, 2007. Does financial development precede growth? Robinson and lucas might be right. Applied Economics Letters, 14: 15-19.
No any video found for this article.
Khalil Mhadhbi (2014). Relationships between Financial Development and Economic Growth: A New Approach by Inputs. Journal of Empirical Studies, 1(2): 62-84. DOI:
This paper will discuss a new approach to studying finance-growth nexus, based on the production inputs. We analyze, from a panel of 93 countries (developed countries and least developed countries) over the period 1972-2012, the standard regress of economic growth as well as a new proxy for financial activity and interaction effects of the latter with catching up, education, and physical capital accumulation. The results of the Least Squares Dummy Variable estimator show that, from a global perspective, financial activity was beneficial for growth and development. The interaction between financial development and the standard explanation of growth is an appropriate characterization of the relationship finance-growth. Secondly, there are signs of a positive relationship between financial development of countries and its potential for catching up. Third, financial activity has led to additional benefits in countries with higher levels of adult literacy. Fourth, regardless of a possible volume effect of financial development on saving and investment, there is a positive relationship between financial activity and the rate of capital accumulation, with respect to growth.
Contribution/ Originality

Testing the Random Walk: The Case of Hong Kong Stock Exchange

Pages: 54-61
Find References

Finding References


Testing the Random Walk: The Case of Hong Kong Stock Exchange

Search :
Google Scholor
Search :
Microsoft Academic Search
Cite

Citation: 3

Latifa Fatnassi Chaibi

Export to    BibTeX   |   EndNote   |   RIS

  1. Ayadi, O.F. and C.S. Pyun, 1994. An application of variance ratio test to the Korean securities market. Journal of Banking and Finance, 18(4): 643-658.
  2. Charles, A. and O. Darne, 2013. The random walk hypothesis for Chinese stock market: Evidence from variance ratio test. Economic Systemsw, 33(2): 1-16.
  3. Dickey, D. and W. Fuller, 1979. Distribution of the estimators for autoregressive time series with a unit root. Journal of the American Statistical Association, 74(366a): 427-431.
  4. Fahad, A.F., 2013. Testing for random walk behaviour in CIVETS exchange rates. Applied Economics Letters, 21(1): 1-25.
  5. Fama, E., 1970. Efficient capital market: A review of theory and empirical work. Journal of Finance, 25(2): 383-417.
  6. Fama, E. and K.R. French, 1988. Permanent and temporary components of stock prices. Journal of Political Economy, 96(2): 246-273.
  7. Hoque, H.B., J.H. Kim and C.S. Pyun, 2007. A comparison of variance ratio tests of random walk: A case of Asian emerging stock markets. International Review of Economics and Finance, 16(44): 1-15.
  8. Jain, K. and P. Jain, 2013. Empirical study of the weak form of EMH on Indian stock market. International Journal of Management and Social Sciences Research, 2(11): 53-59.
  9. Kim, J.H., 2004. Testing for the martingale hypothesis in Asian stock prices: Evidence from a new joint variance ratio test. Working Papers, University of Econometrics and Business, 20(1): 1-27.
  10. Lim, P.K., M.S. Habibullah and M.J. Hinich, 2013. The weak-form efficiency of Chinese stock markets: Thin trading, nonlinearity and episodic serial dependencies. Journal of Emerging Market Finance, 8(1): 133-163.
  11. Lo, A. and A.C. Mackinlay, 1988. Stock market prices do not follow random walks: Evidence from a simple specification test. Review of Financial Studies, 1(1): 41-66.
  12. Lock, D.B., 2008. The Taiwan stock market does follow a random walk. Economics Bulletin, 7(3): 1-8.
  13. Nawaz, B., A. Sarfraz, H. Hussain and M. Altaf, 2013. An empirical investigation on the existence of weak form efficiency: The case of Karachi stock exchange. Management Science Letters, 3(1): 65-72.
  14. Omar, M.M., H. Hussain, G.A. Bhatti and M. Altaf, 2013. Testing of random walks in Karachi stock exchange. Finance Management, 54: 12293-12299.
  15. Philips, C.B. and P. Perron, 1988. Testing for a unit root in time series regression. Biometrika, 75(2): 335-346.
  16. Segot, T.L. and B.M. Lucey, 2008. Efficiency in emerging markets: Evidence from the MENA region. Journal of International Financial Markets Institutions and Money, 18(1): 94-105.
  17. Sing, S. and K. Sapna, 2013. Weak form efficiency of selected Asian stock exchange. International Journal of 360°Management Review: 1-17.
  18. Summers, L.H., 1986. Does the stock market rationally reflect fundamental values? Journal of Finance, 41(3): 591-602.
  19. Vigg Kushwah, S., P. Negi and A. Sharma, 2013. The random character of stock market prices: A study of Indian stock exchange. Integral Review A Journal of Management, 6(6): 24-33.
  20. Worthington, A. and H. Higgs, 2006. Weak-form market efficiency in Asian emerging and developed equity markets: Comparative tests of random walk behavior. Accounting Research Journal, 19(1): 54-63.
No any video found for this article.
Latifa Fatnassi Chaibi (2014). Testing the Random Walk: The Case of Hong Kong Stock Exchange. Journal of Empirical Studies, 1(2): 54-61. DOI:
 The purpose of this paper is to investigate random walk in HongKong stock exchange.  The unit root, autocorrelation and the variance ratio tests are applied, using daily data on returns of two indexes in the period 1997:7 to 2012:12. For two indexes, the null hypothesis of random walk is rejected and therefore the markets are no weak-form efficiency.
Contribution/ Originality

Teachers Characteristics and Students’ Performance Level in Senior Secondary School Financial Accounting

Pages: 48-53
Find References

Finding References


Teachers Characteristics and Students’ Performance Level in Senior Secondary School Financial Accounting

Search :
Google Scholor
Search :
Microsoft Academic Search
Cite

Citation: 5

Bolarinwa Kayode Omotayo

Export to    BibTeX   |   EndNote   |   RIS

  1. Agbatogun, A., 2010. Psycho-socio-factors and students performance in educational technology. Electronics Journal of Psychology, 7(4): 25-32.
  2. Bangbade, J.O., 2004. Effect of subject matter knowledge on the teaching and learning of biology and physics. Teacher and Teacher Education, 4(3): 109-102.
  3. Elochukwu, C.C., 2001. Teachers’ attributes and educational development. Proceedings of 5th National Conference on Standard of Education.
  4. Hanushek, E., 1997. Assessing the effects of school resources on students’ performance. Educational Evaluation and Policy Analysis: 141-146.
  5. Oloyede, D.O., 2006. Teachers’ qualification and experience as predictors of their job performance. Journal of Educational Focus, 7: 1–11.
  6. Oyedeji, O.A., 2000. Teaching for innovation. Ibadan: Lade-oye Nigeria Limited.
  7. Oyekan, S.O., 2000. Foundation of teachers education. Okitipupa: Ebunola Printers Limited.
  8. Rena, U., 2000. Who will teach: A case study of teacher education reform? , California: Caddo Gap Press.
  9. Rivkin, C. and O. Kain, 2003. Relationship between teachers years of experience and students achievement. Journal of Research in Education, 2(3): 25–32.
  10. Salau, M.O., 2010. Teachers qualification and students performance in mathematics. Journal of the Science Teachers Association of Nigeria, 7(4): 18 – 21.
No any video found for this article.
Bolarinwa Kayode Omotayo (2014). Teachers Characteristics and Students’ Performance Level in Senior Secondary School Financial Accounting. Journal of Empirical Studies, 1(2): 48-53. DOI:
The purpose of this study was to investigate the relationship that exists between teachers’ characteristics (qualification, years of experience) and students’ performance level in Senior Secondary School Financial Accounting. In doing this, the study investigated selected teachers characteristics and students performance level in Senior Secondary School Financial Accounting using correlation research design. The study was limited to Senior Secondary Schools in Ondo State.  A total of 200 students were selected through purposive sampling technique to participate in the study. Two research questions were raised and answered. Two validated instruments titled; Teachers Qualification and Experience Questionnaire (TQEQ) and Financial Accounting Achievement Test (FAAT) were used for data collection. The Pearson Product Moment Correlation was the major statistical tool employed for data analysis. Findings revealed that a positive relationship exists between teachers’ characteristics (Qualification and Experience) and performance level of the students in Financial Accounting. It is recommended among others that capacity development scheme should be put in place for teachers with the aim of enhancing their efficiency and improving students’ performance.
Contribution/ Originality