APPLICATION OF COLOR ACCOUNTING AND PROBLEM-BASED LEARNING AS STRATEGIES FOR IMPROVING THE TEACHING OF ACCOUNTING COURSES IN UNIVERSITIES IN SOUTH EAST NIGERIA

Abstract

The study assessed the application of Color Accounting and Problem-Based Learning as strategies for improving the teaching of accounting courses in universities in South East Nigeria. A descriptive survey research design was adopted for the study. Two research questions and two null hypotheses guided the study. The population comprised 85 Business Educators in federal and state universities in South East Nigeria. A census approach was adopted because the population was relatively small and manageable. Data were collected using a structured questionnaire titled Color Accounting and Problem-Based Learning Questionnaire (CAPBLQ). The instrument consisted of 14 questionnaire items structured on a four-point Likert rating scale of Very High Extent (VHE), High Extent (HE), Low Extent (LE), and Very Low Extent (VLE), with corresponding values of 4, 3, 2, and 1, respectively. The instrument was face validated by three experts, comprising two experts in Business Education and one expert in Measurement and Evaluation from Michael Okpara University of Agriculture, Umudike. The reliability of the instrument was established using the Cronbach Alpha method, which yielded an overall reliability coefficient of 0.85. Mean and standard deviation were used to answer the research questions, while the independent samples t-test was used to test the null hypotheses at the 0.05 level of significance. The findings revealed that Business Educators agreed that the application of Color Accounting and Problem-Based Learning improved the teaching of accounting courses in universities in South East Nigeria. The study concluded that effective teaching of accounting courses depended largely on the competencies of Business Educators and their ability to adopt innovative instructional strategies. It was recommended that Business Educators should acquire the requisite knowledge and skills for the effective adoption and utilization of Color Accounting and Problem-Based Learning in accounting instruction.