SCHOOL FACTORS AS DETERMINANTS OF SECONDARY SCHOOL STUDENTS’PERFORMANCE IN FINANCIAL ACCOUNTING IN BAUCHI STATE, NIGERIA

Abstract

The study examined school factors as determinants of secondary school students’ performance in financial
accounting in Bauchi state, Nigeria. The research has two specific objectives, two research questions that
were meant to guide the study, and two null hypotheses formulated and tested at a 0.05 level of
significance. The study adopted a survey research design that is purely quantitative, using an adapted
questionnaire that was administered to 312 randomly selected financial accounting students of secondary
school in Bauchi State, Nigeria. Data collected was analyzed using multiple regressions. The findings of
the study revealed that human and physical resources influenced the performance of secondary school
students in financial accounting significantly. By implications, the high rate of failure and poor
performance recorded among financial accounting students of secondary school in Bauchi State,
especially in the senior school certificate examinations can be reduced and improved the performance of
students in the subject. The study further recommended that adequate human and physical resources
should be provided in all secondary schools in Bauchi state as these will reduce the failure rate in
financial accounting and improve students’ performance in the subject and enable them to get the
requirement for admission in accounting and related courses at the higher level of learning