EDUCATION AND TRAINING REQUIREMENTS OF LECTURERS WHO TEACH FINANCIAL ACCOUNTING IN TERTIARY INSTITUTIONS IN ADAMAWA STATE, NIGERIA.

Abstract

The study determined accounting qualifications required by lecturers for effectively teaching financial accounting in tertiary institutions in Adamawa state, Nigeria. The descriptive survey method was used for the study, and the whole population of 87 accounting lecturers in the tertiary institutions was used for the study, for being manageable. It was a census, as there was no sampling. The instrument was Educational Qualification Required for Teaching Accounting in Tertiary Institutions Questionnaire (EQRTATIQ). It was duly validated and Cronbach Alpha coefficient was used to determine the level of reliability, with the test yielding a reliability coefficient of 0.92. The mean and standard deviation were used to analyze the research question while ANOVA was used to test the hypothesis at probability level of 0.05. It was found that majority of the accounting and accounting related qualifications were accepted as those required for teaching in the tertiary institutions. Recommendations included persons desirous of being accounting lecturers in the institutions painstakingly acquiring the required qualifications and the lecturers ensuring they have computer software utilization competencies, among others.