Research on Participatory Teaching

CHAPTER ONE
INTRODUCTION
Background of the Study
This action research is about how financial accounting could be taught effectively in form two business class of Ejuraman Anglican Senior High School with maximum active student participation through the use of participatory learning method.
It had come to light through observation and analysis that, form two business student’s level of active involvement in financial accounting lessons had been low, in that on average only five students forming twenty-two percent of the class had been actively involved in lessons through their questions and contribution in class (Field study, 2011).
This development, I realized after questioning students poor performance at the end of first term examination to have had a negative impact on students’ performance in the examination.
This revelation moves me to investigate the causes of the low level of student’s participation in my class and ways or method by which this problem could be solved.

Statement of the Problem
The level of form two business students participation in financial accounting classes in Ejuraman Anglican Senior High School in the Ejura Municipal Assembly in the Ashanti region had been on the low side and was having a negative effect on their general performance in the subject. This I realized by observation and reflection on teaching and learning in my class and from analysis of feedback from student on the reasons underlying the failure of twelve of them out of twenty-three who took part in the end of term examination.
Further, investigation revealed the cause of this low level of students’ classroom participation to be the instruction strategy being used. This necessitate the researcher to device the use of participatory learning to help second year accounting students of Ejuraman Anglican Senior High School to improve upon their active participation in financial accounting lessons.

Purpose of the Study
The general purpose of the study was to find out the effect of participatory learning on students classroom participation in financial accounting in Ejuraman Anglican Senior High School.
The study specifically aimed at improving classroom participation in financial accounting from twenty-two percent to seventy percent among form two business students of Ejuraman Anglican Senior High School.
Again, the study sought to find out the correlation between students classroom participation and general academic performance in financial accounting.

Research Question
1. To what extent do teaching methodology affects the accounting student’s classroom participation?
2. In what ways can students’ classroom participation be improved?
3. What effect had participatory learning on students’ active class involvement?

Significance of the Study
The findings of the study will help the researcher to assess the effect of using participatory learning method in his class, and also add to the body of knowledge of teaching and learning.
Furthermore, the study will help improve student’s participation in financial accounting lessons and ultimately their understanding and performance in financial accounting, should the study yield positive results.
On a broader perspective, the study could benefit the Ghana Education Service, Ejuraman Anglican Senior High School and teachers of financial accounting in the senior high schools as a reference material for practice.

Limitations of the Study
The researcher had to contend with the following limiting factors:
1. Sample size and population
2. Duration of the study
The findings are peculiar to the business two students of Ejuraman Anglican Senior High School. It will therefore, not be most appropriate to use the study for generalization. However, some of the findings may have some useful application in some other departments and schools with similar characteristics as the case under study.

Delimitation of the Study
The study covers eight weeks of teaching and learning at Ejuraman Anglican Senior High School in the Ejura Municipal Assembly of the Ashanti region. The study specifically, observe teaching and learning of financial accounting to second year business students for the second term of 2011/2012 academic year of the school.
Definition of Terms
1. Participatory learning: refers to a mix of various students centered approaches such as small group discussion, questions and answers, role play, etc.
2. Classroom Participation: refers to student’s active involvement in teaching and learning in the financial accounting class.

Organization of the Study
The study is divided into five chapters. Chapter one introduces the study through its background information. Chapter two reviews related literature to the study. The methodology for the study is discussed in chapter three, also instrument for data collection and analysis of data. Chapter four covers presentation and discussion of findings and chapter five gives the summary and conclusion of the study and recommendations for further work.

CHAPTER TWO
LITERATURE REVIEW
Introduction
According to (Wood & Sangster, 2008), accounting can be defined as “the process of identifying, measuring, and communicating economic information to permit decisions by users of the information."
A bit of a mouthful really, but what it implies is that accounting is concerned with deciding what amounts of money are or will be involved in transactions and then organizing the information obtained and presenting it in a way that is useful for decision - making.
In every research work, it is essential to take pains to review relevant literature relating to the subject of the study. In conforming to the standard, this study attempts to tackle the topic by bringing to the fore the various views and opinions expressed by authours, authorities, experts and other personalities. To make the chapter interesting reading, the researcher tackled the task in this chapter under the following sub-heads:
1. Trends in the teaching of financial accounting
2. The use of participatory methods of teaching
3. Forms of participatory methods of teaching
4. Summary

Trends in the Teaching of Financial Accounting
Financial accounting according to the (Ministry of Education, Science and Sports, 2010) is a pre-requisite for sound management of business and non-profit oriented organizations, and that lack of accounting efficiency has led to irregularities in the financial administration of both public and private institutions in the country.
Financial accounting education therefore, is design to assist students or learners to appreciate the roles and functions of accounting, acquire knowledge of basic accounting principles and their application in modern businesses using manual, mechanical and computerized systems of financial reporting, prepare themselves for initial entry into accounting careers and develop sound foundation for further study of accountancy at tertiary levels of education and to acquire positive attitudes required of patriotic citizens in matters such as regular payment of tax, customs obligations due to individual organizations and to the state and avoidance of embezzlement/misappropriation and misapplication of public funds.
In furtherance of the above, the Curriculum Research and Development Division (CRDD) of the Ministry of Education in September, 2010 advocated for a team teaching approach, in other words cooperative teaching approaches to be use in the teaching of financial accounting in the Senior High Schools which I believe participatory teaching or learning was a part.

The Use of Participatory Methods of Teaching
(Oxford University Press, 1995), defines participation as the action of taking part in something.
Participatory method of teaching is therefore, the action of allowing the student to take an active part in the teaching and learning process. When this method is applied effectively, it will broaden the understanding of the students as well as give them more insight into financial accounting as a subject of study.
According to a post by (Sararich, 2012), participatory learning is an umbrella term that encompasses a wide range of teaching strategies that focus on increased student participation.
In an interview with (Davidson, 2009), Davidson defined participatory learning as the ways in which new technologies enable learners to contribute in diverse ways to individual and shared learning goals.
These methods are sometimes referred to as learner centered teaching methods. This thinking is based on the constructivist learning theories developed by Bruner (Bruner, 1996). Constructivism holds that knowledge is constructed by the individual; therefore in order for learning to take place, learners have to be actively involved in the learning process. This implies a shift of emphasis from teaching to learning. Participatory teaching and learning methods therefore, replace the traditional process by which students learn, creating opportunity for students to learn by doing.

Forms of Participatory Methods of Teaching
Demonstration and practice method
This is where the teacher performs an instructional activity or a process as students observe. The aim of demonstration was to provide students with a concrete illustration of what they are expected to do, how they can best do it and how they can tell when they have used the skill or ability correctly. Pretty, in 1993, calls this a “doing detail" (Malawi Institute of Education, 2004).
Demonstrations should be followed by practice, that is giving students an opportunity to practice the skill either individually or in groups.

Discussion Shostak in 2003 describes the discussion method as one that permits open interaction between student and student as well as between teacher and student. It involves free flowing conversation, giving students an opportunity to express their opinions and ideas, hear those of their peers and the teacher (Malawi Institute of Education, 2004). The teacher does not take the leadership role; he/she rather participates as a member of the groups. And everyone adheres to the guidelines for specified acceptable discussion behaviour. If properly planned and structured, the discussion method involves students in higher order cognitive skills such as analysis, synthesis and evaluation.

Brainstorming
Brainstorming is a technique in which every student 's response that applies to a given topic is acceptable. It is important not to evaluate ideas, but accept and record each idea on the chalkboard as it comes. Students need to know they will not be required to justify or explain any answer. After a period of brainstorming (which should not be too long), time for reflection on or prioritizing of the list should be allowed. The brainstorming can be done as a whole class or in groups. If in groups, it is good to let the high ability students take a leading role.
Brainstorming is effective for encouraging students who are quite and hesitant to enter into discussions and for generating a large number of ideas as quickly as possible.

Field Visits
Field trips are lessons conducted outside the classroom with the aim of giving students first hand information and experiences on subject matter under discussion. For example, a teacher may take his or her class to a nearby retail businesses account department to observe the accounting procedures there first hand.

Buzz Groups
Another teaching method is the buzz group. This technique is commonly known as group work. During a lesson, the class can break into small groups to discuss one or two specific questions or issues. The room soon fills with noise as each group buzzes in discussions. If possible, one member from each group should report its findings to the whole class. Buzz groups can be in pairs, trios or more, depending on the issue under consideration. While they are buzzing, students are able to exchange ideas drawn from their collective abilities, knowledge and experiences. Buzz groups can be used in any class.

Summary
The literature reviewed so far looks at some of the participatory teaching and learning methods that are also student centered and can be used for effective teaching and learning of financial accounting. It should be noted however, that experts on the subject says a mix of all the methods used as and when deemed fit by the teacher would yield the best outcomes, since, there is no one fit all method of teaching and learning.

CHAPTER THREE
RESEARCH METHODOLOGY
Introduction
This chapter focuses on the various methods and techniques adopted in collecting the data for this research project. The chapter looks at the research design, population and sampling procedures, data collection instruments used, intervention design and implementation, data collection procedures and data analysis.
The importance of this is to come out with research findings that are based on relevant and verifiable evidence to warrant valid conclusion.

Research Design
The study is a classroom based action research which is concerned with identifying a problem in a specific area and attempting to solve it in teaching and learning of financial accounting at Ejuraman Anglican Senior High School, Ejura.
Action research was first coined by Kurt Lewin (Wikipedia, 1944). In his paper " Action Research and Minority Problems" he described action research as " a comparative research on the conditions and effects of various forms of social action and research leading to social action" that uses " a spiral of steps, each of which is composed of a circle of planning, action, and fact - finding about the result of the action."
Applied to teaching, action research involves teachers collecting and interpreting data to help them understand better what they do in their classrooms. Classroom action research is therefore, a process in which teachers examine their own teaching through the techniques of research. In addition, they attempt to improve teaching and learning and, as they do so, to conduct research into how they teach and how their students learn.
The study therefore involves a practical approach to the process of teaching, with a build-in intervention to assist second year accounting students of Ejuraman Anglican Senior High School, to improve upon their active participation in financial accounting classes. Efforts would therefore be made to realize this objective of improving classroom participation of second year accounting students of Ejuraman Anglican Senior High School in financial accounting.

Population
The target population for this study comprises second year students of Ejuraman Anglican Senior High School offering Financial Accounting for the 2011/2012 academic year and their accounting teachers. The total population for the class was twenty- three (23), out of this number twenty-one (21) were boys and the remaining two (2) were girls. The accounting teachers were only two (2) so they were all part of the population. One (1) of the teacher was a male and the other one (1) a female.

Sample and Sampling Procedures
The sample size that was used for the study was twenty-three (23) students of second year accounting of Ejuraman Anglican Senior High School. The researcher used the purposive sampling technique to select the respondents. This is to say that the researcher due to the small size of the population decided on purpose to take the whole of the population for the study.

Instruments for Data Collection
The researcher used observations and interviews coupled with questionnaires to collect data for this study.
Observational Schedule
The researcher observed students conduct towards financial accounting lessons as he taught them. Also, the students’ participation in financial accounting lessons (that is students’ responses to teachers ' questions and how they ask questions and contribute to the lesson) were observed. Their class exercises, test, assignments and their performance generally were observed.

Interview
The researcher at the diagnosis stage interviewed students to assess the reasons behind their inability to perform well in the accounting terminal examination and their low level of participation in accounting lessons. Financial accounting tutors were also interviewed and administered questionnaires to find the cause of the problem.
Students were interviewed to determine the effectiveness of the interventions put in action by the researcher using an unstructured interview.

Intervention Design and Implementation
The researcher used strategies that will bring the best out of the students by using participatory method of teaching. The following participatory methods were basically used to improve on the active participation of second year accounting students in financial accounting lessons as well as, their understanding and general performance in financial accounting.
1. Demonstration and practice method
2. Discussion
3. Brainstorming

Demonstration and practice method (MacLead, 2010), summed up very well the importance of demonstration and practice on his blog as below:
“I hear and I forget I see and I remember I do and I understand."
I adopted the demonstration and practice method for effective teaching and learning in my class. I demonstrated step by step for students to observe, for example the adjustments of accrual and prepaid expenses in the final statement of a sole proprietorship. The demonstration was followed by students ' practicing in groups and or as individuals.
At certain occasions, groups or individuals were called up to demonstrate on the chalkboard for the rest of the class to see. I then make corrections and give feedback to students, asking them to practice again.

Discussion method
Another strategy adopted to bring the best out of students and help them become more active participant in the financial accounting class was the discussion method.
The researcher wrote on the chalkboard transactions and led the class through brainstorming and discussion sections to determine which accounts the adjustments will affect and how to go about them (Field study, 2012).

Brainstorming
The researcher to encourage students who are quite and hesitant to enter into discussions adopt brainstorming techniques in which every student’s response that applies to a given topic was acceptable and recorded on the chalkboard. After a period of the brainstorming section, the responses are reflected upon and those that need further fine tuning to make them more appropriate fine tuned and discussed (Field study, 2012).
It is however, important to note that learners are different and they learn through different ways. Therefore, there is no single technique on its own which can satisfy the learning needs of all the learners. In order to cater for the needs of all the students, and make teaching and learning effective two or more of the techniques discussed above were combined in teaching one lesson.

Post - Intervention
Second year students of Ejuraman Anglican Senior High School offering accounting exhibited the following positive behaviours towards financial accounting after the above interventions were put into effect.
First, students’ interest in financial accounting improves as evidence by regular and punctual attendance to financial accounting classes.
Secondly, students’ active participation in lessons also improved.
Finally, students were seen solving financial accounting questions in small groups or individually during their leisure times with some even bringing their solutions to the researcher to have a look at and give them necessary suggestions (Field study, 2012).

Data Analysis
The researcher used tables to represent responses. Figures and percentages were used to quantify and compare responses.

CHAPTER FOUR
RESULTS OF THE STUDY
Introduction
This section deals with the presentation and analysis of research data collected from observations and interview conducted on students and teachers.
This chapter also covers how the feedbacks from the respondents have been described, analyzed and inferences made to establish relationship between them. Figures and percentages were used for the analysis of the responses to the interview.

Table 1
Distribution of Respondents Groups | Number | Percentages (%) | Students | 23 | 92 | Teachers | 2 | 8 | Total | 25 | 100 | Source: Field Study
Table 1 shows, 23(92%) of the respondents were students and 2(8%) were teachers.

Pre – intervention Results
Table 2
Causes of Low Performance and Low Participation of Students in Financial Accounting Responses | Number of students | Percentages (%) | Absenteeism | 3 | 13.04 | Lack of text books | 10 | 43.5 | Lack of interest | 5 | 21.7 | Teacher factor | 3 | 13.04 | Difficult nature of subject | 2 | 8.7 | Total | 23 | 100 |

Source: Field study
Table 2 shows that 3(13.04%) of the respondents perform poorly and less actively in financial accounting due to Absenteeism, 10(43.5%) due to lack of test books, 5(21.7%) due to lack of interest, 3(13.04%) due to the teachers style of teaching and 2(8.7%) due to the difficult nature of the subject.

Table 3
Performance of Students in Financial Accounting Scores | Number of students | Percentages (%) | 76 - 100 | - | - | 51 – 75 | 6 | 26.09 | 26 – 50 | 12 | 52.17 | 25 and below | 5 | 21.74 | Total | 23 | 100 | | | |

Source: Students record
Table 3 shows the marks obtained by the students in financial accounting before intervention. 6(26.09%) of the students scored from 51 to 75, 12(52.17%) had 26 to 50, whiles 5(21.74%) had 25 and below. This indicates that students’ performance was low.

Table 4
Students’ Perception about Financial Accounting Responses | Number of students | Percentages (%) | Not difficult | 10 | 43.48 | Difficult | 5 | 21.74 | Very difficult | 3 | 13.04 | Abstract | 5 | 21.74 | Total | 23 | 100 |

Source: Field study
Table 4 shows the perceptions of students about financial accounting. 10(43.48%) perceived financial accounting as not difficult, 5(21.74%) as difficult, 3(13.04%) as very difficult and 5(21.74%) as being abstract.

Table 5
Methods Used by Teachers in Teaching Financial Accounting Methods | Number of teachers | | Percentages (%) | | | High | Low | | High | Low | | Lecturing | 0 | 2 | | 0 | 100 | | Discussion | 1 | 1 | | 50 | 50 | | Demonstration | 2 | 0 | | 100 | 0 | | Project work | 0 | 2 | | 0 | 100 | | Discovery | 1 | 1 | | 50 | 50 | | Field trip | 0 | 2 | | 0 | 100 | |

Source: Questionnaire and Interview
Table 5 shows the methods the teachers use in teaching financial accounting. 2(100%) of the teachers do not teach with the lecture method. With regards to the use of discussion and discovery methods, 1(50%) each of the teachers use them whiles 1(50%) of the teachers do not. In addition, none of the teachers uses the project work and field trip methods. This is a clear indication that, most of the time teachers do not use the participatory method.

Post – intervention Results
Table 6
Performance of Students in Financial Accounting Scores | Number of students | Percentages (%) | 76 – 100 | - | - | 51 – 75 | 4 | 17.39 | 26 -50 | 16 | 69.57 | 25 and below | 3 | 13.04 | Total | 23 | 100 |

Source: Students record
Table 6 shows the marks obtained by students in financial accounting after the intervention. 4(17.39%) of the students scored 51 to 75, 16(69.57%) had 26 to 50, whiles 3(13.04) had 25 and below. This was a marginal improvement in the performance of the average financial accounting student in Ejuraman Anglican Senior High School.

Table 7
Students’ Perception of Financial Accounting Responses | Number of students | Percentages (%) | Not difficult | 16 | 69.57 | Difficult | 4 | 17.39 | Very difficult | 2 | 8.69 | Abstract | 1 | 4.35 | Total | 23 | 100 |

Source: Field study
Table 7 shows a positive change in the way students perceived financial accounting prior to the rolling out of the intervention. 16(69.57%) of the students now found financial accounting not difficult, as compared to 10(43.48%) before the intervention. 4(17.39%) also now perceived financial accounting as difficult, compared to 5(21.74%) at the pre – intervention stage. 2(8.69%) now see financial accounting as being very difficult compared to 3(13.04%) before the intervention, and 1(4.35%) now perceived it as being abstract compared to 5(21.74%) at the pre intervention stage.

Table 8
Results of the Post – intervention Observation Issues | Numbers of students | | Percentages (%) | | | High | Low | | High | Low | | Absenteeism | 2 | 21 | | 8.69 | 91.31 | | Class participation | 12 | 11 | | 52.18 | 47.82 | | Acquisition of textbooks | 16 | 7 | | 69.56 | 30.44 | | Interest in subject | 18 | 5 | | 78.26 | 21.74 | | Independent studies | 10 | 13 | | 43.48 | 56.52 | |

Source: Field study
Table 8 shows a positive change in the attitudes of the students after the implementation of the interventional strategies. 21(91.31%) of the respondents now come to school every day whiles 12(52.18%) take active part in lesson delivery in the classroom. 16(69.56%) of the students acquired their personal textbooks, with the number of respondent who expressed interest in the subject being at 18(78.26%), whiles 10(43.48%) of the respondents now do their own private independent studies with better understanding.

CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
Introduction
This chapter provides a brief summary and conclusion of the study. Recommendations and suggestions for further research were also made.

Summary of Findings
From the study it has been found that; 1. The classroom participation of second year business students of Ejuraman Anglican Senior High School have improved to 52.18% from a previous level of 22% after the implementation of the intervention. 2. Though, the intervention had improved on classroom participation, it only brings about a marginal improvement in the general performance of students in financial accounting. 3. Students’ interest and perceptions about financial accounting also change positively and now students are found doing independent studies.

Conclusions
The study focused on the use of participatory learning to improve students’ classroom participation in financial accounting. Based on the findings of the study, it is concluded that using participatory learning methods could improve students’ classroom participation by 30%.
In addition, the findings have brought to the fore the fact that improved students’ classroom participation does not necessarily lead to a drastic change in students’ general performance in financial accounting.
Recommendations
The following recommendations are made in light of the findings and conclusions drawn; 1. Teachers should use a mix and variety of students centered teaching methods in teaching financial accounting. They should know which of them work best for their students, and be flexible enough to change when any of the method is not working for effective and efficient teaching and learning process. 2. Students need to be serious with their class exercises, test and assignments. They should also cultivate the habit revising their notes, and practice as often as possible. This will help them improve on their performance in the subject. 3. More facilities and instructional materials should be provided to the schools, to enable teachers and students to performed better in teaching and learning of financial accounting.

Suggestions for Future Research
I wish to suggest that any individual or group who wishes to research more into this problem in the future, select a sample size from a wider section of financial accounting students. Also much time should be devoted to the research work of this nature in order to ensure a more successful intervention implementation.

BIBLIOGRAPHY
Bruner, J. (1996). The Culture of Education. Cambridge, MA: Harvard University Press.
Davidson, P. C. (2009, January 7). On Participatory Learning. (R. Bass, Interviewer)
MacLead, M. (2010, June 19). Retrieved February 3, 2012, from cfowise: http://cfowise.com/../i-do-and-i-understand
Malawi Institute of Education. (2004). Participatory Teaching and Learning "A guide to methods and techniques". Domasi: Malawi Institute of Education.
Ministry of Education, Science and Sports. (2010). Teaching Syllabus For Financial Accounting (SHS 1 -3). Accra: Curriculum Research and Development Division (CRDD).
Oxford University Press. (1995). Oxford Advance Learner 's Dictionary. Oxford: Oxford Universty Press.
Sararich. (2012). Retrieved February 2, 2012, from WordPress: http://www.wordpress.com
Wikipedia. (1944). Retrieved February 2, 2012, from Wikipedia: http://www.wikipedia.com
Wood, F., & Sangster, A. (2008). Business Accounting 1 (11th Edition). Harlow: Pearson Education Limited.

APPENDIX A
QUESTIONNAIRE SCHEDULE FOR TEACHERS
Please tick the most appropriate response. 1. What difficulties do your students face in studying financial accounting? (a) Adjustment (c) Double Entry (b) Calculation (d) Accounting Concepts

2. What in your opinion are the causes of these difficulties? (a) Lack of Participation (c) Students’ Absenteeism (b) Lack of Interest (d) Lack of text books

3. What in your opinion would you do to raise students’ participation in financial accounting? (a) Involve students in the lesson (b) Give frequent and a lot of exercises to the students (c) Motivate the students (d) Make use of teaching and learning materials 4. Which of the following methods do you use in teaching financial accounting? (a) Discussion (b) Demonstration (c) Lecture (d) Project work (e) Discovery (f) Field trip

APPENDIX B
INTERVIEW SCHEDULE FOR STUDENTS
Pre – intervention 1. What factors negatively affects your performance and active participation in financial accounting?
………………………………………………………………………………………………………………………………………………………………………………………………
2. What is your perception about financial accounting?
Not difficult
Difficult
Very difficult 3. How many times do you attend financial accounting classes in a week?
Once
Twice
Thrice
None
Why? ………………………………………………………………………………… 4. Do you have your own financial accounting textbook?
Yes / No

APPENDIX C
OBSERVATIONAL SCHEDULE
The researcher in a bid to have first hand information about the subject of the study, use the following as a standard of measure. (a) Marks obtained by students in test, exercises and assignment. (b) Students’ participation during lesson delivery. (c) Students’ attendance in financial accounting classes. (d) Students’ reactions to questions posed to them. (e) The tone and atmosphere during financial accounting classes. (f) Students’ learning habit.

Bibliography: Bruner, J. (1996). The Culture of Education. Cambridge, MA: Harvard University Press. Davidson, P. C. (2009, January 7). On Participatory Learning. (R. Bass, Interviewer) MacLead, M Malawi Institute of Education. (2004). Participatory Teaching and Learning "A guide to methods and techniques". Domasi: Malawi Institute of Education. Ministry of Education, Science and Sports. (2010). Teaching Syllabus For Financial Accounting (SHS 1 -3). Accra: Curriculum Research and Development Division (CRDD). Oxford University Press. (1995). Oxford Advance Learner 's Dictionary. Oxford: Oxford Universty Press. Sararich. (2012). Retrieved February 2, 2012, from WordPress: http://www.wordpress.com Wikipedia Wood, F., & Sangster, A. (2008). Business Accounting 1 (11th Edition). Harlow: Pearson Education Limited.