ANALYSING MATHEMATICS BACKGROUND, GENDER, AND NCE STUDENTS' ATTITUDE TOWARDS QUANTITATIVE ACCOUNTING COURSES IN NORTH EAST NIGERIA

Abstract

The study examined the relationship between mathematics background, gender and NCE
students 'attitude towards quantitative accounting courses. The study adopted a survey
research design using a structured questionnaire which was administered to 400
randomly selected NCE I accounting education students of Colleges of Education in
North East, Nigeria. Data collected was analyzed using multiple regressions. The findings
of the study revealed that mathematics background and gender have significant and
positive relationship with NCE students' attitude towards quantitative accounting courses.
The findings of the present study suggest that the continue decrease in number of students
who choose accounting education as area of specialization in Colleges of Education in
North east Nigeria because its quantitative nature can be addressed by ensuring that
students are having a good mathematics background before starting their NCE program
in Business education this will enable to develop positive attitude towards quantitative
accounting courses and select accounting as their major to become future entrepreneurs,
accountants, managers, and other financial controllers. The study therefore
recommended that, parents and mathematics teachers in secondary school should
encourage commercial students to possess a good mathematics background in order to
have a positive attitude towards quantitative accounting courses at higher level of
learning.