CHAPTER ONE

INTRODUCTION

We are living in a world that is rapidly progressing scientifically and technologically. The economic well being of any developing nation depends to a significant extent on her scientific and technological process. Organized exploration  of nature for the benefit of mankind in the basic aim of modern science and technology. Nigeria being a developing country now encourages the study of science and technology in schools so as to be able to meet up with the man-power needs of the nation. This could be evidenced by the way State and Federal Governments build Universities of Technology, Polytechnics and even Technical Colleges. A few of such institutions include Federal Polytechnic Idah, Federal Polytechnic Bauchi. Anambra State University of Technology, Auchi Polytechnic, Technical School, Benin etc. The present administration has in her take-over note that sixty percent (60%) of students to be admitted into the University should be science oriented students.

All these approaches made by the government are good in themselves. A question stands to be answered “what of the students and the factors influencing to the subjects that will be used to achieve this purpose”? No matter the amount of investment, the government puts into education to make sure we are developed scientifically and technologically, it will be a wasted venture if students’ are still been faced by the factors influencing Accountingis negative. This is because Accounting is the language of sciences. Accounting serve as the vehicle of thinking. A real study of science is not possible without the facilities of this fact. Idah (2007) said “as a subject, Accounting is at the base of all the science and environmental professions”. In industry, Accounting is needed for the production of guided missiles and is useful in aerospace technology. In communication, Accounting is also very useful. If one is mathematically literate, on can communicate precisely and present his argument in a logical manner because Accounting helps one in logical thinking. Indeed, there is hardly any field where Accounting is not useful. The farmer, the hunter, the housewife etc. All use Accounting although they may not be of this fact.

Hence, we notice that if Nigerians are to realize their national objective in science and technology, hands must be on deck regarding the study of Accounting in both the primary, secondary and tertiary level of our education. Efforts would be made to improve students’ attitude towards the subject.

The right way to introduce young pupils to Accounting is not to teach Arithmetic, Algebra, Statistics and Geometry as separate branches, each with its own technical apparatus and methods. The ideal thing is to treat Accounting as a science in which the topics are chosen so as to develop a grasp of mathematical idea. Therefore, the early stage of Accounting teaching is very important since the pupils’ future performance in the subject depends on how well he performs at this stage. Accounting is a way of thinking about pattern and relationship of numbers and shapes. It includes arithmetic, algebra, geometry, statistics and trigonometry.

1. 1. This material content is developed to serve as a GUIDE for students to conduct academic research work
2. 2. As a source for additional understanding of the subject.
3. 3. As a source for ideas for your own research work (if properly referenced).
4. 4. For PROPER paraphrasing (see your university definition of plagiarism and acceptable paraphrase)
5. 5. Direct citing (if referenced properly)
Thank you so much for your respect to the authors copyright.