Page 1 of 10
Journal for Studies in Management and Planning
Available at http://edupediapublications.org/journals/index.php/JSMaP/
e-ISSN: 2395-0463
Volume 02 Issue 1
January 2016
Available online: http://edupediapublications.org/journals/index.php/JSMaP/ P a g e | 205
The Use of Instructional Materials for Effective Teaching and
Learning of Financial Accounting
Kolawole Olalekan. A; Akinyemi Wumi Ogunleye
1Department of Business Education, College of Education, Ikere Ekiti.Nigeria.
2University of Nigeria, Nsukka,Ikere Outreach
E-mail: Olalekankolawole54@gmail.com ; E-mail: wumiakinyemi@gmail.com
Abstract
The paper seeks to establish the uses of
instructional materials and the significance
of Instructional materials for the effective
teaching and learning of financial
accounting in Nigerian Schools. It also
attempts to shed more light on the way
teaching and learning of financial
accounting should be made to benefit from
the modern technological advancement at
all levels of educational institutions. The
methodology employed in this study was
derived from books, journals, archives,
newspapers, reports, and the internet, it also
discovered that, Instructional technology or
instructional media is introduced in to
Nigerian Educational system with a view of
promoting effective teaching and learning. It
recommended that, financial accounting
teachers need to select or improvise suitable
Instructional materials or aids to facilitate
teaching and learning and motivate their
students. It finally offers some suggestions
on how to make good use of Instructional
materials for a better teaching and learning
of financial accounting in Nigerian School.
Keywords: instructional materials,
significances and how to make good use of
instructional materials.
INTRODUCTION
Education, according to Coombs
(1970) in Jekayinfa A. A. (2013) consists of
two components. He classified these two
components into inputs and outputs.
According to him, inputs consist of human
and material resources and outputs are the
goals and outcomes of the educational
process. Both the inputs and outputs
form a dynamic organic whole and if one
wants to investigate and assess the
Page 2 of 10
Journal for Studies in Management and Planning
Available at http://edupediapublications.org/journals/index.php/JSMaP/
e-ISSN: 2395-0463
Volume 02 Issue 1
January 2016
Available online: http://edupediapublications.org/journals/index.php/JSMaP/ P a g e | 206
educational system in order to improve its
performance, effects of one component on
the other must be examined.
Instructional resources which are
educational inputs are of vital importance to
the teaching of any subject in the school
curriculum. Wales (1975) in Jekayinfa A.
A. (2013) was of the opinion that the use of
instructional materials would make
discovered facts glued firmly to the memory
of students. Savoury (1958) in Jekayinfa A.
A. (2013) also added that, a well planned
and imaginative use of visual aids in lessons
should do much to banish apathy,
supplement inadequacy of books as well as
arouse students’ interest by giving them
something practical to see and do, and at the
same time helping to train them to think
things out themselves. Savoury (1958) in
Jekayinfa A. A. (2013) suggested a
catalogue of useful visual aids that are good
for teaching history i.e pictures, post cards,
diagrams, maps, filmstrips and models.
He said that selection of materials
which are related to the basic contents of a
course or a lesson, helps in depth
understanding of such a lesson by the
students in that they make the lesson
attractive to them, thereby arresting their
attention and thus, motivating them to learn.
He suggested a catalogue of aids which
could be used to teach history. He
advocated the use of pictures which will
help children in grounding their thoughts
and feelings. He said that pictures are used
as alternatives to real objects where it is
impossible to show students the real objects,
and they do serve effectively in tan
imagined activities.
Instructional materials are the
different teaching aids or apparatus which a
classroom teacher employs to facilitate his
or her teaching for the achievement of the
stated objective. Agun (1992) in Onyejegbu
Catherine and Matthew C. Nwike (2013)
defined instructional materials as those
materials which are helpful to the teachers
and students and which maximize learning
in various areas. The use of instructional
materials in teaching of agricultural science
is very important because it provides a
concrete basis for conceptual thinking
motivates people to learn and captures
pupils’ imagination if used correctly Ajalla,
(1997) cited by Onyejegbu et al (2013).
Knezewich (1975) also stressed the
importance of having appropriate personnel
Page 3 of 10
Journal for Studies in Management and Planning
Available at http://edupediapublications.org/journals/index.php/JSMaP/
e-ISSN: 2395-0463
Volume 02 Issue 1
January 2016
Available online: http://edupediapublications.org/journals/index.php/JSMaP/ P a g e | 207
plan and adequate physical facilities to
support educational effort. To this end, the
paper attempts to find out the uses of
instructional materials, significance and how
to make good use of instructional materials
for effective teaching and learning in
Nigeria schools.
The Concept of Instructional Materials
According to Fafunwa A.B (1974)
Instructional Materials as the name suggests,
are materials of visual, audio and audio -
visual category that helps to make concepts
abstracts and ideas concrete in the teaching
and learning process. Adeniyi A.A (2001)
said they are materials which the teacher
uses in supplementing his teachings.
Instructional Materials include materials
used to facilitate learning for better results.
Likewise, it is the use of the chalkboard,
charts, models, overhead projectors, films,
television and computers in teaching process
FRN (2004). Hence, it is not just the' use of
tools of technology alone but a systematic,
integrated organization of machines
hardware and software and man, teachers
etc. To the solution of problems in
education, In order to ensure an effective
teaching learning process, it is important for
the teacher to be carefully familiar with the
teaching resources and services available to
him. The components of instructional
materials available to teachers and students
are in large numbers and also vary according
to the functions of each of them. Pictures
(motion and still) graphics, maps, radio -
recording and play back and the equipments
used to get some of these utilized can be
regarded as the components of Audio Visual
Aids, or Instructional Aids. Examples of
instructional materials are charts, maps,
diagrams, comics, models, globes, slides,
film strips, television, radio cassettes, video,
recorders, cinema, card boards, Calendar,
Computers, etc.
Classification of Instructional Materials
According to Odianwu and Azubike, (1994)
The Instructional Materials could best be
Classification into three forms: audio, visual
and audiovisual aids. The audio (deal with
sound only) the visual (as in sight) and
audio-visual (a combination of audio and
visual i.e. sound and vision) for instance:
AUDIO:
These include such things as Radio, Record
players cassettes gramophone etc. These aid
teaching through the sense of hearing. These
