Quality Assurance in Curriculum Implementation of Accounting Courses in Nigeria Tertiary Institutions

Effective teaching and learning have been identified to significantly depend on the degree of quality assurance in the teaching methods as well as the adequacy of the course curriculum. This paper therefore, appraises the degree of quality assurance in the teaching of accounting courses in tertiary institutions in Nigeria. It aims at ascertaining the adequacy of accounting curriculum among the tertiary institutions in the country and to ascertain the extent of quality assurance of the lecturers. It adopted the descriptive research design and data were generated from accounting lecturers and operators of education in the country by means of questionnaire. The data analysis was conducted by mean scores and standard deviation of the responses. The hypotheses were tested using the students’ t-test statistics. The result of the analysis reveals that the teaching methodology used by accounting lecturers is rarely evaluated. Most lecturers still used traditional methods of teaching accounting which neither enhances students’ neither learning nor interest in the course. Also the results show that the accounting curriculum is adequate. Finally, the result reveals that many of the accounting lecturers are not computer literate especially on modern methods and packages in accounting. It was therefore recommended that the Ministry of Education in conjunction with the supervising agencies should ensure regular training of accounting lecturers by organizing in-service training programmes. Also to involve accounting lecturers in the curriculum planning and development for the accounting courses and regularly carry out a review of the accounting curriculum to ensure that modern topics in accounting are brought into the curriculum. Finally, a close supervision of the lecturers is important to ensure that the accounting curriculum is adequately covered.