Accounting Education: The Need For Instructional Materials

Instructional materials for undergraduate project research are print and non-print items that are rested to impact information to students in the educational process. Instructional materials include items such as: kits, textbooks, magazines, newspapers, pictures, recording videos etc. In today’s world that higher education has spread wide and entirely around the globe. Instructional materials have a very important role to play in the teaching and learning of courses especially accounting and science courses. However, in teaching and learning process, oral teaching cannot be the key to successful pedagogy; this is where the use of instructional materials comes in to make teaching and learning process an interesting.

In the teaching and learning of accounting in higher institutions, instructional ,materials not only motivate and create an interest on the part of undergraduate accounting students, but it helps to bring about an enhance respect for lecturers knowledge of the course of study. The wide range of undergraduates’ abilities necessitates a high degree of lecturers and experience in the way and method of presenting the course of study. Unfortunately, this has been militated and truncated with the unavailability of instructional materials in universities. However, over the years it has been observed and studied that the resources for teaching and learning differs ranging from simple and affordable resources such as chalkboard, textbooks, flat pictures diagrams, illustrations and maps, to more complex and expensive ones such as television, projectors, computers, slides and filmstrip projectors.

Instructional Materials

Instructional materials are tools locally made or imported that help to facilitate the teaching/learning process. They are seen as materials which can be used to compose ported that could make tremendous enhancement of intellectual use instructional materials can also be said to be didactic materials which are supposed to make learning and teaching possible, interesting and comprehensible. They can also be defined as materials or tools locally made or imported that could make tremendous improvement of a lesson if intelligently used.

The Need For Instructional Materials

The need for the emphasis on the use and importance of instructional materials in any learning and teaching environment especially the higher institutions cannot be underestimated and over emphasised. For any learning to take place, the lecturer has to make use of these materials that would enable him to teach effectively. The emphasis on the use of instructional materials is so as to enhance the learning achievement and increase the rate of academic performance of accounting undergraduate students. Use of instructional materials can appeal to the individual attention by creating attention and interest goal that will help the learner achieve direct effort. Some of the needs for the use of instructional materials include:

i) Promotion of meaningful communication and effective learning: one of the needs for the use of instructional materials is for the promotion of meaningful communication and effective learning. By the virtue of the use of instructional materials, it is much easier to communicate and pass ideas more effectively which promotes better understanding and comprehension.

ii) Ensures better retention: instructional materials ensures better retention of the teaching of accounting, thus making learning more permanent.

iii) Class size: Instructional materials help to overcome the limited classroom by making the inaccessible accessible.

iv) The level of cognition: Instructional materials also provide a common experience upon which late learning can be developed and enhanced. They stimulate and motivate students to learn more and want to research on the subject matter for broad and further understanding.

v) Student participation: They encourage effective and intelligent participation especially if undergraduate students are allowed to manipulate materials used. Teaching can be more effective and a lot relevant if teaching offer each and every undergraduate student a rich, rewarding and unique learning experience. However, in the need and call for the use of instructional materials, there are various factors that militate against the effective use of these instructional materials in lecturing such as finance, maintenance and non provision of materials by the authorities. All these constraints hinder the teachers in their capacity building; but that notwithstanding it is the sole responsibility of accounting lecturers to carry on a research and construct meaningful educational experiences that allow undergraduate students to solve real accounting problems to show that they have learned, acquired skills and habit of mind and heart that meet agreed upon educational standards.


In conclusion, education stakeholders are expected to live up to their responsibilities and expectations of giving teaching and the use of instructional materials its rightful place in schools. This is very important since teachers at all level as seen as the heart of education process and attainment as well as the determinants of the quality and effectiveness of its result as far as education is concerned.

Ministry of education and all education stakeholders must realize that teachers are very relevant in the attainment of educational standard and improvement at all level and so such should be treated with utmost respect and recognition of their endearing effort towards education. Therefore, if teachers are not given the right and adequate support they need, we should have it at the back of our minds that the education sector will suffer lots of backwardness. However, since the quality of education depends on the quality of teachers trained because teachers can only teach and lecture what they know and have acquired through series of studies, conferences, trainings and so on. Teachers should be trained and made to understand their roles as the heart of education process if not the quality of education is bound to suffer.