DATA ANALYSIS AND REPORTING

Since both quantitative and qualitative data were gathered, the study made use of content analysis and transcription of data gathered qualitatively. Quantitative statistical tools which involved both descriptive and inferential statistics were also used in the process of data analysis. However, specific tools for analysing and reporting the data reflected the nature of the research questions and the instrument used in collecting the data. Accordingly, Table 4.4 displays the techniques for analysing and reporting data to address each research question.

Table 4.4: Summary of Data Analysis and Reporting Techniques

Research Question Data Analysis and Reporting Techniques

95 the accounting teachers who have indicated a level of use?

What is the level of use of the new accounting curriculum by accounting teachers?

Narratives, frequencies, and percentages

At what stage, as determined by the Stages of Concern, are accounting teachers in

implementing the accounting curriculum?

Means, standard deviations and line graph

How prepared are accounting teachers and accounting students to deliver the cost accounting curriculum in the senior high schools?

Means and standard deviations

What are the concerns of examiners‘ on students‘ performance in accounting in the West African Senior Secondary Certificate Examination?

Narratives and themes or patterns

How successful are accounting lessons to improve quality accounting education at the senior high school level?

Themes or patterns

Source: Author’s construct

4.8.1 SoCQ Data

The SoCQ was scored by hand. Each of the 35 statements expressed a certain concern about the accounting curriculum. Respondents placed a number next to each statement indicating the degree to which each concern is true of them at the present moment. High numbers (5-7) indicated high concern, low numbers (1-2) showed low concern and 0 indicated irrelevancy of the statement (Hall, George, & Rutherford, 1986). Each statement corresponded to one of the stages of concern and five statements represented each stage. The responses of the five items on each stage were summed up to obtain a total number. Then, the total score was divided by the number of items to obtain a mean score for each stage. Both means and graphical representations of the statistics were displayed.

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Hall et al. (1975) propose that when the interviewee makes a statement that appears to place him/her at an LoU for a particular category, a tally mark is made on the rating sheet next to the appropriate number. This format was followed by making initial tally marks which were re-evaluated after the interview was completed. The same rating sheet was used to make a decision for each category. This decision was not based on which category has the most tally marks, as certain statements may have greater significance to the respondent than the others, but rather on the overall impression of the interview content. The tally marks acted as a guide and helped to provide evidence for the decision. Whichever description in the LoU fitted the participants and was accordingly checked became their user category. Data for the LoU were analysed through simple descriptive statistics.

4.8.3 Innovation Configuration

ICC responses were measured quantitatively for the entire group. Through the checklist, the components the participant checked were analysed using means and standard deviation. A mean score between 0 and .49 would imply that respondents indicated that there was no evidence that the component is included in the accounting curriculum; from .5 to 1.49 meant the accounting curriculum mentions content related to the component; and from 1.5 to 2 meant the accounting curriculum mentions component and provides guidelines on its application. The results were displayed in a table.

4.8.4 Preparedness to Teach Cost Accounting Data

Descriptive statistics were used in analysing the motivation of accounting teachers in implementing the cost accounting curriculum relative to the financial accounting curriculum. Statistical means and standard deviations were employed in crashing the data to determine accounting teachers‘ reaction to each of the statements made for both individual statement of motivation analysis and the overall analysis. To determine the overall preparedness of accounting teachers in this direction, the mean of means with the accompanying standard deviation was computed and analysed. The use of such measures of central tendency and the attendant measure of spread helped in determining the position of accounting teachers and the extent to which such position achieves congruence.

4.8.6 Testing of Assumption

The study sought to find out whether some independent variables gathered with the demographic instrument had any influence on the stages of concern of accounting teachers in

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implementing the accounting curriculum. This led to the formulation of assumption to test for confirmation or otherwise. The assumption was formulated and tested using Analysis of Variance (ANOVA):

Accounting teachers’ stages of concerns in the implementation of the accounting curriculum are a factor of:

a. Gender;

b. Highest teaching qualification; c. Teaching experience; and d. Workload.

4.9 SUMMARY

This chapter outlined the procedures employed to conduct the research. It explored the research designed and employed to execute the study by detailing the specific approach adopted. It also discussed the population and the approach in selecting the senior high schools whose accounting teachers and students participated in the study. A myriad of qualitative instruments such as vignette for accounting teachers and students, document analysis and unstructured interview guides were used in concert with some quantitative instruments including the stages of concern and levels of use questionnaire and the accounting innovation configuration checklist all of which were responded to by accounting teachers only. The instructional observation was undertaken in the normal classroom atmosphere that afforded participants much convenience to act in their natural way. In all, 159 accounting teachers and 2,242 accounting students participated in the study. No ethical challenges were countered during the field work. The quantitative data obtained were analysed using a multiplicity of descriptive and inferential statistics. However, qualitative data were analysed using narratives, thematic and content analysis approaches.

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