Al-Hikmah University Journal

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.