IAFOR Journal of Education

Volume 5 – Issue 3 – Winter 2017

Empirical Validation of Indices for Consideration in the Revision of
Recommended Senior School Financial Accounting Textbooks inSouthwestern Nigeria

Oyebode Stephen Oyetoro & Oloyede Ezekiel Ojo
Obafemi Awolowo University, Nigeria

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Abstract
The study determined a significant difference in teachers’ overall evaluations of six
recommended Financial Accounting Textbooks in Southwestern Nigeria. It also assessed thespecific evaluation parameters that account for the difference. It adopted the survey research
design. The multistage sampling technique was used to select a total of 80 teachers from 64
schools from the six states in Southwestern Nigeria. Results of data collected which wereanalysed using the Kruskal-Wallis (H) test depicted a significant difference in teachers’
overall evaluations of the textbooks. Also, results revealed that the textbooks differ
significantly on the parameters of mechanics, assessment, lesson design and instructional
strategy and incorporation of technology into students’ learning. The implications of thesefindings were discussed and the study concluded that financial accounting textbook writers
and ministry of education officials at both national and state levels should give adequate
consideration for these parameters in the revision of recommended financial accounting
textbooks for improved effectiveness in the realization of curricular objectives in the subject.
Keywords: financial accounting; senior school; teachers and textbook evaluation.

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Introduction
Without prejudice to the level of exit, the corpus of skills required of school graduates
leaving the educational system for the world of work is on the increase. Such skills according
to the International Labour Organisation (2013) include the broad categories of core
employability skills, technical skills and personal/professional attributes. Further still, skills
hitherto considered to belong to students of a particular stream/field of studies (Science andMathematics, Technology, Humanities and Business Studies are now required of all
graduates who enter the labour market either as entrepreneurs or employees in alreadyestablished organisations (intrepreneurs) in the wake of globalisation. As an aftermath of this,recommendations have been made by scholars such as Ivowi (1992); Benavot (2006);
Adeyemi (2011); Obanya (2014), (2016) and Oranu (n.d.) for functional, qualitative anddiversified basic education (that spans nine years comprising six years of primary educationand three years of junior secondary education) and post-basic (that continues after the basic
education level to include three years of senior secondary education) education. The
argument for these education levels by these scholars is that they are terminal formal
education points for most school leavers.
Taking a clue from the conceptualisation of functional literacy as provided by UNESCO(1970) in Udagama (1978), functional education is all education operations oriented towards
development, integrated in development and made a component part of a development
project. In less subtle terms, functional education entails education that is practical, usefuland purposeful for the students and for the society where they will function after exit from theschool system. It is an education that emanates and seeks to solve problems in theenvironment of its recipients. Functional education lays emphasis on the acquisition ofserviceable entrepreneurial skills such as marketing, communication, interpersonal relations
and financial literacy; trade skills such as computer hardware and phone repairs, crop
production and animal husbandry, hair dressing, dress-making, furniture making and so forth,and; desirable personal and professional attributes such as integrity, perseverance, resilience,honesty, and so on. The need for functionality of basic and post-basic education is a global
concern as emphasised in reports published by the United Nations Educational, Scientific andCultural Organisations (UNESCO) under the auspices of Jacques Delors and associates(1996), Barrett and associates (2008), among others. These scholars via these publications
emphasise that objectives of school curricula offerings should reflect the four pillars oflearning which are learning to know, learning to do, learning to live together and learning tobe; and that education is a catalyst for sustainable development. Qualitative education on theother hand, implies quality education. Though the need for improved quality in education isreplete in the literature, it however appears that defining quality education in unequivocal
terms is evasive as “no general theory as to what determines the quality of education has beenvalidated by empirical research” (UNESCO, 2005, p. 228). However, for the sake of thisstudy, quality education is the education that gives “everyone in a society the chance torealize our (sic) full potential and enjoy better health, improved living standards, and fullersocial and political participation in the society” (Tang in UNESCO, 2011).
The consideration of the need for functional, diversified and qualitative education could be
conjectured to have led to the introduction of thirty-six trade and entrepreneurship subjects atthe senior secondary school (SSS) level and the restructuring/re-invention of such subjects as
business studies, information technology, civic education and cultural and creative arts at thejunior secondary school (JSS) level in Nigeria. One of the skills that are being emphasised in
the repository of skills expected of secondary school graduates is financial literacy or basic

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record keeping and accounting skills. From reviews of employability skills as perceived by
employers which were presented in research reports by Lowden, Hall, Elliot and Lewin(2011), the Commonwealth of Australia (2007) and the Department of Education, Scienceand Training (2002); it could be inferred that financial literacy/basic record keeping andaccounting skills may be embedded in skill/quality descriptors such as technical ability,business/organisation awareness, critical evaluation, review and reflection abilities, problem
solving, communication and literacy, application of numeracy and application of information
technology.
At the post-basic education level (also referred to as the senior secondary school level), oneof the school subjects that teach financial literacy or basic record keeping and accounting
skills is Financial Accounting. The exigency of the skill for Nigerian senior secondary schoolleavers could be reasonably posited to have led to the creation of book-keeping as a distinct
entrepreneurship subject which is widely available to all students irrespective of field ofstudy. Despite the relative importance given to financial literacy or basic record keeping andaccounting skills, indices of performance in the West African Senior School Certificate
Examinations (WASSCE) in Financial Accounting remain relatively poor and unstable. For
instance, Oyetoro (2014) reported that the national trend of candidates’ performance in thesubject within a 9-year period that ranged between 2002 and 2010 revealed that less than
50% of the candidates passed with acceptable grades of A1 to C6 between 2002 and 2009 andthat it reached a high of 52.2% only in 2010 in the period with least performance of 18.47%
reported in 2006. The average percentage of students with non-acceptable passes of D7 andE8 was 30.13% during the period (The range of the percentages was between 16.07% and35.21%). A similar trend was reported by Adetayo (2005) in a sample of students in Ijebu
North local government area of Ogun State, Southwestern Nigeria where between 1999 and
2002, the percentage of students with A1-C6 ranged between 14.55% and 39.35%.
Several generic factors have been adduced as causative factors to these relatively poor
performances which have in turn informed spirited attempts at identifying specific factors.
Observably, some studies have been conducted on presage variables of students’ personal
characteristics that affect learning and achievement in the subject. Such research endeavours
include that of Adetayo (2010), Gaffney, Ryan and Wurst (2010) and Phang, Johl and Cooper(2011). Also, relatively large research efforts pervade the literature on process variables ofteaching strategies adopted in mediating and facilitating positive learning outcomes in thesubject. Some of these latter efforts are typified in such research by Boyce (1999) on
Computer Assisted Teaching and Learning; Raymond and Ogunbameru (2005) on theefficacy of Guided Discovery; Chang and Lee (2007) on Activity Based Teaching and
Learning; Gaffney, Ryan and Wurst (2010) on Online Homework Systems; Chen, Jones andMoreland (2010) on the efficacy of groups in both online and traditional face-to-face courses;
Azih and Nwosu (2011) on Instructional Scaffolding among others. However, little researchendeavour exist concerning the pattern of textbooks usage and the suitability and relevancy ofrecommended textbooks in the subject area although inclinations on the centrality of
textbooks in the subject could be gleaned from literature (see Ferguson, Collison, Power &Stevenson, 2008 and Davidson & Baldwin, 2005 in Chiang, Englebrecht, Phillips & Wang,2008).
The concept of the textbook is rather elusive. As such, diverse definitions abound in theliterature on the concept. One definition which is relatively comprehensive and overt wasgiven by Fredericks (2005). This scholar defined a textbook as a collection of knowledge,
concepts and principles of a selected topic or course usually written by one or more teachers,

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college professors or education experts who are authorities in a specific field andaccompanied by teacher guides which provide one with supplemental teaching materials,
ideas, and activities throughout the academic year. Traditionally, textbooks are only thoughtof as printed materials. Technology has however changed the substance of the traditionallyprinted textbooks with increasing sophistication in the layouts, diverse range of text types andintegration of Internet links. Textbooks are even now available in electronic (e)-forms and as
documents on laptops and phones. The benefits accruable to textbooks as importantcomponents of the teaching and learning process include: their definition of the main pointsof the aims, content, organisation and sequence of the curriculum and their influence on thedetermination of strategies by which certain topics are conceptualised and implemented;
adaptability for independent study, tutorial endeavours and individualised instructions
because they lend themselves to self-pacing; provision of a yardstick for the concretemeasurement of students’ progress and achievement among others (Litz, 2001; Moore &Quinn, 2004; Ehindero, 1986 in Oyetoro, 2014).
Despite the obvious merits of textbooks, they are not without deficiencies. Some of theseinclude their lack of: enough flexibility to cater for the diverse and ever dynamic needs,interests and learning styles of learners; textual and communicative interactivity; multimedia
power that take into cognisance the multisensory modalities by which learning takes place;the presence of coherent, current pedagogic principles depending on the capitalising interestsand exploitations of the sponsoring agent; objectivity in the treatment of some culturally andsocially sensitive issues such as ethnicity, tribalism, religion, women’s right in relation tomen and controversial issues; etc. (Litz, 2001; Moore & Quinn, 2004; Nwagbara, 1998). In
order to maximise the advantages of textbooks while at the same time minimising theirdisadvantages, there is need for their evaluation for purposes of adoption or revision. Suchevaluation should be continuous, free from political, administrative and individual biases andbottlenecks. This is because, according to Adeoye and Olaboye (2011), the choice of thewrong kinds of textbooks and students and teachers’ considerable reliance on them canconfound learning, waste class time, skew information, pauperize students (or even provide
inadequate return on investment) and even sabotage instructional goals. Textbook evaluationin the words of Hrelovcik (2002), is the systematic analysis of a textbook with the aim ofidentifying the relative effectiveness of various aspects of textbook materials through asystem of objective criteria (evaluative indicators).
Suffice it to state that several evaluative indicators have been developed for textbooks
generally and specifically for textbooks within a field of discipline. A mix of these criteria
become necessary, as the criteria are relatively extensive, depending on the purpose intended
to be served by the evaluation. For the purpose of this study, the textbook evaluation indicesused are: content; organisation; utility; mechanics; appropriateness; illustrations; physicalmake-up of the text; assessment; alignment with national curriculum, state standards, skills
and assessments; learning design and instructional strategies; and incorporation of technology
into students’ learning. These indices accommodate items which to a large extent are keys
and competences to be emphasised in vocational education as contained in Mayer’s 2002
Committee Reports (as cited in Cornford, 2006). These competencies are collecting,analysing and organising information; communicating ideas and information; planning andorganising activities; working with others and in teams; using mathematical ideas andtechniques and; solving problems and using technology. Also, these indices are characteristicof elements of change expected in the contents of vocational textbooks as explicitly listed byGerard in European Centre for the Development of Vocational Training (CEDEFOP) (2010)
which include the provision of:49

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1.
2.
3.
4.
5.
6.
7.

Volume 5 – Issue 3 – Winter 2017

situations/problems which are defined to help learners relate knowledge to familiar
contexts;
a wide range of different materials and information types (texts, graphics, images, etc.)
proposed to students to select the information needed to solve problems;complex activities proposed to learners to solve problems and tasks which aremeaningful and produce useful results;
grouped activities proposed to encourage social interaction;
activities that invite learners to reflect their own meaning and identify the resources andfactors which were useful in solving a problem;
information that is synthesised and links are established between different themes,contexts or even disciplines to aid integration of different kinds of knowledge andtransfer of knowledge and skills to new situations and contexts; andcontents aimed at making knowledge and social skills meaningful to learners byrelating them to professional, social or personal contexts in which the learner might use
these knowledge and skills.

There are insinuations that the presently used recommended financial accounting textbooks insouthwestern Nigeria are grossly inappropriate for the realisation of curricular andinstructional learning outcomes in the subject. The bases for these insinuations could be thevote-of-no-confidence placed by the majority on the textbook selection process and theabysmal trend of performance of students in the subject. Calls have thus been made for: therevision of these textbooks; adoption of newly published ones and/or commissioning of teams
to write new textbooks from inception. It is imperative to state that the latter calls of adoptionof newly published textbooks and commissioning of teams for writing new ones may be
exercises in futility leading to the cycle of adoption of substandard textbooks if conscious
efforts are not made to determine – from those who use the textbooks in teaching (teachers) –what in the nature of hitherto recommended and used textbooks need be strengthened for
improved effectiveness in learning outcomes in the subject. This is the lacunae that thispresent study seeks to fill.
Empirical Review of Research on the Evaluation of Textbooks
Some of the researches on the evaluation of financial accounting textbooks have beenreviewed in this section. The reviewed studies border on the readability of introductory andintermediate financial accounting textbooks and the evaluation of these textbooks on somepertinent indices. Flory, Phillips and Tassin (1992) examined seven intermediate accounting
textbooks to determine if readability varies across the texts. The readability scores were
derived from the Flesch Reading Ease Formula (Flesch, 1948) and Gunning's Fog Index(Gunning, 1952). The scores were analysed using the Kruskal-Wallis one-way analysis ofvariance followed by the Mann-Whitney U test for any differences initially discovered.
Results show mostly insignificant differences across the textbooks. They explicated that thefinding of their study differs from an earlier study that utilised the cloze procedure by
Adelberg and Razek (1984), instead, similar to a study of textbooks written in the 1970s
conducted by Razek, Hosch and Pearl (1982). They suggested that the two readability
techniques presented and used in their study may assist accounting educators since they areboth easy to use and are objective.
Davidson (2005) carried out a study to provide evidence on whether the writing styles used inaccounting textbooks have changed in any systematic way over a 100-year period. The study
was in response to the pervasive reporting on problems in public school education in the50

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United States which included the phenomenon of students graduating from high school withvery poor reading and writing skills and the reduction (dumbing down) in the writing level ofmajor school books, with no published study that has considered whether accounting
textbooks have undergone the same reduction. The results revealed that the trends for all
three levels of textbooks, namely: introductory, intermediate and advanced financial
accounting textbooks consistently showed that the grammatical (sentence) complexity used
has decreased steadily while the vocabulary (word) complexity has increased. As might bereasonably expected, the majority of the variables selected to measure the complexity of both
grammar and vocabulary depicted that advanced accounting textbooks are the most complex,
followed by intermediate, then introductory accounting texts. The limitations of the study as
pointed out by Davidson himself include the non-consideration of other detailed measuresasides from the Flesch-Kincaid readability formula. The implication of this is that since mostof the readability formulas combine some aspect of word and sentence length; systematicchanges in one of these two may be offset by opposite changes in the other measure. This
produces reading levels that are relatively unchanged. Also, the study adopted theconvenience sampling technique which may not have chosen the most representative or mostcommonly used textbooks. Last among the limitations is the limited statistical tests on whichconclusions were based. While it is expected that subsequent work should improve the study
by taking cognisance of the limitations pointed out, the use of rather excessive statistical tools
should be approached with caution.
While a study of the trends in the readability of textbooks through several decades appealed
to Davidson as reviewed above, Chiang, Englebetcht, Phillips and Wang (2008) wereinterested in the readability differences of leading financial accounting principles textbookswith a 2002 or later publishing date. Readability scores were obtained using four readability
evaluation methods: Flesch Reading Ease, Flesch-Kincaid Grade Level Index, Gunning’s
FOG Index and the SMOG procedure. Three sets of comparisons were made in the study.
They were overall readability comparisons, chapter comparisons and topic comparisons. The
Kruskal-Wallis test was used for multiple test comparisons and where significant differences
exist, the Wilcoxon Rank-Sum test with a Bonferroni adjustment for multiple comparisons
was used in further comparisons. The results of the study indicated significant differences for
all three sets of comparisons although the use of the conservative Bonferroni adjustment
substantially reduced the number of differences that were shown in the study. Evidence fromthe study also suggested that readability among textbooks vary, but readability within the
textbooks was generally consistent. The study has the obvious advantage, over other studies
in the readability of accounting textbook series, of investigating further with the use of the
Wilcoxon Rank-Sum test with a Bonferroni adjustment where significant differences existed.
However, the choice of seven textbooks, which were not even randomly selected out of morethan 30 financial accounting principles textbooks available in the market as pointed out by
the authors, is a limitation to the generalisability of the study.
Plucinski, Olsavski and Hall (2009) in their study determined the readability of seven
introductory financial and managerial accounting textbooks using the widely acclaimed
Flesch-Kincaid Grade Level Formula. Sample writings which were selected from first halfand second half of the textbooks were subjected to analysis using the independent t-test
statistic with a view to determine if significant differences exist between the textbooks. The
study finds that one text is clearly more readable than all of the others and another text is lessreadable than almost all of the other texts. A similar study, also involving seven (four fulllength, "traditional" intermediate accounting texts, averaging 1,351 pages per text and threetexts which are shorter, "abridged" texts, averaging 1,071 pages per text) intermediate

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Volume 5 – Issue 3 – Winter 2017accounting textbooks, was carried out by Plucinski in 2010. Comparisons of the textbooks bychapter and of the overall textbooks took place. Results of the comparison of the textbooks bychapter indicated that while some texts were more readable than others for select chapters, no
one text is more readable (or less readable) than the other texts for all six chapters. Also,
results from the overall comparison of the texts using independent t-test statistic also madethis scholar conclude that in terms of readability, there appears to be no compelling evidence
to prefer one text over another text in the same category.
Accounting textbooks have a major influence on the nature and type of learning activities in
preparing students as new accounting professionals (Davidson & Baldwin, in Chiang 2005,
Englebrecht, Phillips & Wang, 2008). As principles of financial accounting are the first majorcontact students have with accounting, textbooks selected for use in the teaching and learningof the subject must be written at the appropriate readability level. However, researchers suchas Plucinski (2010) advised against using this criterion solely in the selection of financial
accounting textbooks to the exclusion of other important variables such as a text's
pedagogical approach, coverage of material, exhibits, and supplements. One of the methodsof obtaining sufficient evidence on these other important criteria is a careful evaluatoranalysis (content analysis) of a textbook in order to determine the sufficiency and adequacyof a particular variable of interest.
The content analysis method was employed in a relatively recent study by Phillips, Alford
and Guina (2011). The study had as its objects the determination of the extent to which
illustrations vary in four financial accounting textbooks widely used in the first financial
accounting course in the United States of America. It also determined the extent to which two
variations of illustrations, illustration function (decorational and organisational) andplacement (earlier or later in relation to the corresponding text), interact to affect student
learning. A total of 377 illustrations were examined. Across chapters, they reported little
diversity in the total number of illustrations or their density per page but a substantial
variability in the type, function and targeted learning level across the four books. Morespecifically, 33 (9%) of the illustrations were decorational, 121 (32%) were representational,
108 (28%) were organisational, 71 (19%) were interpretational, 6 (2%) were transformationaland 38 (10%) were a blend of two or more functions. Inferences drawn from chi-squareanalyses and tests of standardised residuals conducted to verify the statistical significance of
the apparent differences suggested that considerable variability existed in illustration
characteristics. The analysis also revealed that illustrations in accounting textbooks weremost commonly placed after the related text (37%); fewer illustrations were integrated within
the text body (32%) and rarely were illustrations placed before the related text (6%). It wasalso more common for illustrations to appear on a different page (16%) or in a side bar (9%).
Plausible explanations were provided for the prevalence of the illustrations and theirplacement in accounting books vis-à-vis topics in sciences and engineering texts. The second
object of the study which was to determine the effects of illustration function and placement
on students’ learning showed that students learn more when decorational images precede
rather than follow corresponding text and when organisational images follow rather thanprecede corresponding text.
Beside the use of content analysis as a means of textbook evaluation is the use of textbook
evaluation checklists which are equally viable instruments. Textbook evaluation checklists
have been employed and administered by teachers and students who are the real users of suchtextbooks and who are more often than not totally excluded or partially consulted in the
textbook selection and adoption as well as the review processes most especially in the52

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Nigerian educational system. They have been used in the evaluation of essential school
subjects’ textbooks such as English (most especially in a Second language context) andSocial Studies. The results of such studies could provide important feedback and input in therevision of the currently recommended textbooks with a view to improving students’ learning
as appropriate. This present study utilised a textbook evaluation checklist in order to makevalid inferences on its objectives.
Methodology
Statement of the Problem
Textbooks have been recognised as core for the new sustainable development goal on
education (UNESCO Global Education Monitoring Report, 2016). In specific terms, they areuseful aids in the sharing, mediation and construction of Financial Accounting knowledge.
There are many textbooks available for teachers and students’ use in the teaching andlearning of Financial Accounting. These textbooks complement teachers’ efforts and also
help students in their private studies. The inadequacy and the unsuitability of elements inthese textbooks have been alluded to by reports as the cause of students’ poor performance inthe subject. Specific recommendations in the West African Examinations Council’s (WAEC)
executive summary of entries, results and chief examiners’ reports on the WASSCE
conducted between 2004 and 2006 which was released in 2006 included that: appropriate
authorities in the education sector should address critical issues such as the learning
environment, appropriate infrastructure, required teaching aids and equipment, andappropriate number and quality of teachers. It was also recommended that government shouldtake necessary steps to make relevant books readily available and affordable for students’ use.
Textbooks are integral component of the Financial Accounting learning environment. This
assertion has been given credence by Ferguson, Collison, Power and Stevenson (2008) andOyetoro (2014). However, such statements as “the government should take necessary steps tomake relevant books readily available” (WAEC, 2006) would raise questions on the fidelityof the textbook recommendation and adoption process, most especially where the textbooks
used in the secondary school system are recommended by the government through its
agencies which include the Ministries of Education at the federal and state levels and the
Nigerian Educational and Research Development Council (NERDC). Yet, if it could beestablished that due diligence and process was taken in the recommendation of thesetextbooks, then aspersions need not be cast on their recommendation and adoption processes
but a shift in focus might be needed to what specific indices in them need be revisited andrevised to make these textbooks relevant for the realisation of objectives in the subject area.
Hence, in order to make recommended financial accounting textbooks relevant in the now for
students and teachers’ use as suggested by informed reports, the need for their assessment byteachers who are often neglected in the adoption process with a view to identify criticalelements therein that may need to be revised is imminent.
The need for specificity in the elements of the textbooks that are needed to make them
relevant comes to the fore as generic recommendations may not inform the desired positivechange in the repertoire of expected learning outcomes in the subject. More so, the questionof what exactly in the nature of Financial Accounting textbooks need be revised is yet to beanswered, hence this study.

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Theoretical Framework
This study adopted Daniel L. Stufflebeam’s Context, Input, Process and Product (CIPP)
Evaluation model. The concept of evaluation underlying the CIPP model is that evaluation
should assess and report an entity’s merit, worth, and significance and also present lessons
learnt. The model’s main theme is that evaluation’s most important purpose is not to prove
but to improve (Stufflebeam, 2002). Stufflebeam explained that a programme can beevaluated in a single dimension or in a few dimensions altogether (Stufflebeam, 1971 in
Ghazali, 2016). Thus, a programme can be evaluated with a focus on only one of thedimensions of Context or Input or Process or Product or a combination of two or three ofthese dimensions or all of the dimensions.
Stufflebeam (1971) explained that context evaluation provides information about thestrengths and weaknesses of a total system to assist in planning improvement-oriented
objectives at each level of the system. Input evaluation provides information about thestrengths and weaknesses of alternative strategies which might be chosen and structured forthe achievement of given objectives. Process evaluation provides information about thestrengths and weaknesses of a chosen strategy under the conditions of actual implementation,
so that either the strategy or its implementation might be strengthened. Lastly, productevaluation provides information for determining whether objectives are being achieved andwhether the change procedure which has been employed to achieve them should be continued,
modified or terminated. He surmised that basically, the CIPP model has been developed toanswer four basic questions, namely: What should we do? How should we do it? Are wedoing it correctly? and Did it work? (Stufflebeam, 1971). Stufflebeam also explained thatthough the CIPP model is intended to facilitate educational improvement through a proactive
approach, it also provides an adequate means for accountability through a retroactive
approach.
Out of the quad dimensions, the process evaluation dimension of the CIPP model has beenchosen to provide an adequate theoretical basis for the present study. This is because theintent of this study as guided by the stated hypotheses are to identify the indices where
significant discrepancies exist among the recommended Financial Accounting textbooks(retroactive). The identified indices of discrepancies could then be relied upon as criticalelements for revision in the presently recommended textbooks and the writing of new ones inthe subject area (proactive). This dimension was appropriate as this study was on theevaluation of the recommended textbooks in a post-use textbook evaluation context. The
evaluation was done with a view to establish how those textbooks that had already been used
fared on important textbook evaluation indices. The indices of textbooks considered wereContent, Organisation, Utility, Mechanics and Appropriateness. Others include: Illustrations,Physical Make-up of the text, Lesson design and instructional strategies, Incorporation ofTechnology into Students’ Learning, Alignment with national curriculum, state standards andskills and Assessments. These indices, which have been used with a wide range of secondary
school textbooks, are deemed pertinent for evaluation of textbooks in the subject area and areused in the present study.
Purpose of the Study
The general purpose of the study was to ascertain the critical indices that textbook writers,
reviewers, publishers and other persons connected with the writing, recommendation,
adoption and usage of financial accounting textbooks at the senior school level are to focus

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on in the subsequent revision of these textbooks. Specifically, the objectives of the study
were to:a.
b.

ascertain whether variation exists in teachers’ overall evaluations of six mostly usedrecommended Financial Accounting Textbooks in Senior Secondary Schools inSouthwestern Nigeria, and;determine the specific index (ices) that may account for the variation in teachers’
overall evaluations of the textbooks.

The results from this study are expected to provide information to all stakeholders in thefinancial accounting textbook production, writing, recommendation and adoption process on
the index (ices) that need be the foci in the subsequent revision and adoption cycles of the
textbooks. The results would thus have far-reaching implication for the identification of
specific indices of financial accounting textbooks that need be revisited for the textbooks to
be relevant for the attainment of curricular objectives in the subject rather than cast wide
aspersions on the whole textbooks.
Hypotheses
The following null hypotheses were generated and tested at 0.05 level of significance:
1.
2.

There is no significant difference in teachers’ overall evaluations of six mostly usedrecommended Financial Accounting Textbooks in Southwestern Nigeria;
There is no significant difference in teachers’ evaluations of the textbooks on each of
the evaluation index.
Methods

This study utilised the survey research design. The study population consisted of Financial
Accounting teachers in public and private senior secondary schools in South West Nigeria.
The multistage sampling technique was used to select a total of 80 teachers from 72 schools
from the six states in South Western Nigeria. The first stage was the total enumeration of all
the six states in South West Nigeria, namely: Lagos, Ogun, Ekiti, Osun, Ondo and Oyo. The
second stage was the selection of two Local Government Areas (LGAs) from each of thestates using the simple random sampling technique to give a total of 12 LGAs. Three
privately owned and government owned secondary schools each were then selected from the
LGAs also using the random sampling technique to give a total of 72 schools. The instrument
was then administered on at least one financial accounting teacher in the schools who
possessed and has been using at least one of the textbooks recommended by their respective
state ministries of education in the teaching of the subject for a period not less than one
academic session.
An instrument titled Financial Accounting Textbooks Formal Evaluation Questionnaire(FATFEQ) was used to collect data from the respondents. The items of the instrument wereadapted from the textbook evaluation checklists developed by Moore and Quinn (1994),
South Washington County Schools (2009) and two others: Textbook Evaluation Tool (n.d.)and Mathematics Textbook Evaluation Checklist (n.d.) (both retrieved online), taking
cognisance of the nature of Financial Accounting. FATFEQ comprised 57 items with 11
subscales. The Subscales in FATFEQ include Appropriateness, Illustrations, Physical Makeup of the text, Lesson design and instructional strategies and Alignment with national
curriculum, state standards and skills and Assessments. Each item in the teacher version has

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the following Likert type scale: “to the greatest extent”, “to a large extent”, “to some extent”,“just barely” and “not at all” which were also assigned a rating of 4, 3, 2, 1 and 0 respectively.
The Cronbach alpha coefficients of the subscales for FATFEQ were between 0.5 and 0.79
with a global scale index of 0.95. These values were considered suitable for conducting thisstudy. The Kruskal-Wallis non-parametric inferential statistics was used to analyse the data.
Results
Hypothesis 1: There is no significant difference in teachers’ overall evaluations of six mostly
used recommended Financial Accounting Textbooks in Southwestern Nigeria.
In order to accept or refute this hypothesis, teachers’ overall evaluation scores for each of the
textbooks were subjected to the Kruskal-Wallis (H) statistics. The results obtained are aspresented in Table 1.
Table 1: Analysis of Differences in Teacher’s Overall Evaluations of Recommended
Financial Accounting Textbooks
Evaluation Index
Textbook Label2
Overall Evaluation
Index

A
40.70

B
47.38

Mean rank
CD
38.20 54.71

E
13.63

F
19.30

df

Test statistics
(H)

5

13.68

p
0.018

Table 1 depicts that there is significant difference in teachers’ overall evaluations of therecommended textbooks. The H value of the result (H=13.68; p<0.05) is significant at 0.05
level of significance. The null hypothesis was which stated that there will be no significant
difference in teachers’ overall evaluations of six mostly used recommended Financial
Accounting Textbooks in South Western Nigeria was therefore rejected.
Hypothesis 2: There is no significant difference in teachers’ evaluations of the textbooks oneach of the evaluation indices.
In order to reach valid conclusion on whether to accept or reject this hypothesis, the score ofeach textbook on each of the identified indices was subjected to Kruskal-Wallis. The results
obtained are as presented in Table 2.
Table 2: Analysis of Differences in Teacher’s Evaluations of the Recommended Financial
Accounting Textbooks on Each Evaluation Index

Textbook Labels
Evaluation Index

A

B

Content
Organisation
Utility
Mechanics
Appropriateness
Illustrations

41.20
41.86
38.60
40.94
36.83
40.64

47.65
38.38
48.81
52.23
39.19
38.46

Mean rank
C
D
28.65
42.55
28.40
45.15
41.00
38.60

56

50.29
51.00
58.36
36.07
49.00
52.43

E

F

df

Test
statistics
(H)

23.50
13.00
25.63
22.88
57.00
30.38

32.00
30.40
37.30
9.60
39.30
32.00

5
5
5
5
5
5

8.16
8.63
11.03
15.68
4.20
3.57

P

0.15
0.13
0.51
0.008*
0.52
0.61

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Physical Make-up
Assessment
Alignment with Curriculum
Lesson Design andInstructional Technology
Incorporation of Technology
into Students’ Learning*

Volume 5 – Issue 3 – Winter 2017

40.20
39.25

40.81
52.85

48.50
38.70

41.64
53.14

14.13
16.00

37.70
16.00

5
5

6.67
16.43

0.25
0.006*

40.78

34.12

39.55

54.86

27.75

39.00

5

5.39

0.37

39.93

48.81

37.50

51.79

18.63

23.30

5

10.13

0.014*

40.96

46.96

35.05

57.50

18.25

18.10

5

10.13

0.014*

Significant at 0.05 level of significance

Table 2 shows that there is no significant difference in the teachers’ evaluations of the
textbooks on seven indices of content (H=0.15, p>0.05), organisation (H=0.13, p>0.05),
utility (H=0.51, p>0.05), appropriateness (H=0.52, p>0.05), illustrations (H=0.61, p>0.05),
physical make-up (H=0.25, p>0.05) and alignment with curriculum (H=0.37, p>0.05). For
each of these indices, the null hypothesis was accepted. On the other hand, the table reveals
that significant difference exist on four indices of mechanics (H=0.008, p<0.05), assessment(H=0.06, p<0.05), lesson design and Instructional technology (H=0.014, p<0.05) andincorporation of technology into students’ learning (H=0.014, p<0.05). For these latter
indices, the null hypothesis was rejected.
Discussion
The results obtained are very indicative, showing that the significant difference was observedin teachers’ evaluations of some indices of evaluation of the textbooks. This result is
supported by several other studies such as Plucinski, Olsavski and Hall (2009), Plucinski(2010), Phillips, Alford and Guina (2011), that showed differences in the indices among
financial accounting textbooks though the indices considered in such studies differ from thoseof the present. This finding is also not surprising as Stradling (2001) posited that what counts
as being a good textbook in one place by a certain group people is likely to be perceived
differently in another place by other people and that a definitive answer usually leads to little
more than broad and rather platitudinous generalisations.
Results obtained from the analysis of teachers’ evaluation to ascertain if there are differencesin the means of the evaluation indices of the Financial Accounting textbooks reveals that themean ranking of the textbooks are similar on the indices of content, organisation, utility,
appropriateness, illustrations, physical make-up and alignment with national curriculum, state
standards, skills and assessments. The similarity of the textbooks on these indices could be
accounted for as they amend themselves to the classification by Mukudan, Hajimohammadi
and Nimehchisalem (2011) as general attributes which could have been explicitly provided
for by the criteria used by the state ministries of education and the Nigerian Educational andResearch Development Council (NERDC). Hence, authors and publishers of these textbooks
would have developed these textbooks taking cognisance of these indices in order to facilitate
their recommendation.
The textbooks’ means however differ on the mechanics, assessment, lesson design andinstructional strategy and incorporation of technology into students’ learning indices.
Apparently, these criteria are distinctive features that also relate to the interactions that occur
among the elements in the classroom teaching and learning process. They relate to themeaning that teachers could give to the teaching process and also to the meaning students areable to make from their interaction with the textbooks. These indices amend themselves to57

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the constructivist principles of textbook design advocated by Cunningham, Duffy, and Knuth(2000) and Oloyede (2010).
Specifically, Cunningham, Duffy, and Knuth explicated that textbooks should conform to thegoals of the constructivist learning environment which are: the provision of experience withthe knowledge construction process, provision of experience in and appreciation of multiple
perspectives, embedding of learning in realistic and relevant contexts, encouragement ofownership and voice in the learning process, the embedding of knowledge in social
experience, encouragement of the use of multiple modes of presentation and encouragementof the self-awareness of the knowledge construction process. The items in the indicesidentified to differ significantly in this study are much related to these goals. The utilisationof hypermedia and other information systems with databases according to them would placeemphasis on the provision of strategies or tools for navigating and customising those
databases so that learners can explore and search out issues which are of interest to themwithin the subject and would thus avoid the linear mode of thinking associated withtraditional textbooks.
Observably, these indices that differ across the textbooks are essential in ensuring that
accounting skills and competencies are learned and acquired as appropriate. The disparities inthe textbook with respect to these important textbook indices corroborates the assertion of
Meurant (2010) that textbooks need to be compatible with blended learning, prepare students
for a globalised world and foster autonomous learning.
Conclusion
The role of textbooks in the realisation of curricular and instructional objectives in Financial
Accounting has been recognised in the literature. Also, the need to improve the quality ofexisting recommended Financial Accounting textbooks so that they could help maximise
gains in students’ achievement in the subject has been suggested by scholars. Yet, few studies
point to specific indices of quality that need to be the foci in the process of revising or
improving these textbooks. In order to bridge the gap in knowledge for informed decision inthis identified area, this study determined if significant difference exists among the textbooks
and if any significant difference exists, what indices account for such differences. The areas
where significant differences are highlighted could then be inferred to be the areas wherethese textbooks need to be improved on.
The results have shown that the indices of mechanics, assessment, lesson design andinstructional technology and incorporation of technology into students’ learning account fordifferences in the textbooks. Remarkably, these indices are least focused on in textbook
evaluation checklists and are at the crux of the meaning students could make from the
textbooks when they interact with them. These indices also conform to the recent advocacy
for textbooks design according to constructivist principles. The conclusion that could bereached from this study is that significant and desirable improvement in learning outcomes in
Financial Accounting via effective textbook usage may only be realised if cognisance is takenof the constructivist-related indices of mechanics, assessment, lesson design and instructional
technology and incorporation of technology into students’ learning by textbook writers,
editors, reviewers and users.

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Endnotes
1.

This categorisation is as stated in the 6th edition of Nigeria’s National Policy on
Education (NPE) (Nigerian Educational Research and Development Council, 2013) as
distinct from the former of Science, Arts and Business Studies (Commercial).

2.

Letters of the alphabets have been used to represent the recommended textbooks-in-use
as depicted below. Evaluation results are reported for six out of the thirteen textbooks.
This was due to the nature of the questionnaire used as the respondents were requested toevaluate only the textbook that they use most frequently. Also, the numbers of
respondents who evaluated each textbook is shown.
Textbooklabel

Textbook Title

Teachers(n)A

Essential Financial Accounting for Senior
Secondary Schools by Longe, O.A and Kazeem,
R.A
Business Accounting 1 (West African Edition) by
Wood, F and J.O. Omuya
Simplified and Amplified Financial by Longe, O.A.
Business Accounting 1 by Wood, F and Sangster, A

40

B
C
D

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13
10
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E
F

Volume 5 – Issue 3 – Winter 2017

Comprehensive Financial Accounting for Senior
Secondary Schools S.Lola Akintelure and Oguobi,
J.I.
Financial Accounting Made Simple (Vol 1) by
Igben, R.O.

Corresponding author: Oyetoro Oyebode Stephen
Email: oyebode_oyetoro@hotmail.com

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