JOURNAL OF LIAONING TECHNICAL UNIVERSITY

(NATURAL SCIENCE EDITION)

LIAONING GONGCHENG JISHU DAXUE XUEBAO (ZIRAN KEXUE BAN)

辽宁工程技术大学学报(自然科学版)


THE RELATIONSHIP BETWEEN MATHEMATICS AND PRINCIPLE OF FINANCIAL ACCOUNTING: A CASE STUDY OF BAMIDELE OLUMILUA UNIVERSITY OF EDUCATION, SCIENCE AND TECHNOLOGY, IKERE EKITI

AJAJA Olukayode Babafemi (Ph.D), OLORUNFEMI Oladele Ebenezer, OGE Augustine Sunday (Ph.D)


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Abstract

This study specially set out to examine the relevance of Mathematics to Principle of Account in University of Education, Science and Technology, Ikere Ekiti Nigeria.  Although most accounting educators readily acknowledge that mathematics ability has a significant impact on student performance in accounting courses to date no statistical research has commercially quantify the effect. Based on the problem investigation, some hypotheses were generated to guide the investigation. Relevant data were collected from the students’ files. The total population of the student in 100 levels was 120 out of which 50 students were randomly sampled using proportional stratified sampling technique. The data collected were analyzed using Pearson’s correlation coefficient and student’s t-test analysis to show whether the hypotheses generated could be upheld or rejected. The result indicates that there is high correlation between performance in Mathematics at ordinary level examination and their performance in Financial Accounting at 100 levels. Similarity, the student’s t-test analysis shows that there is no significant different between the mean of Mathematics scores and the mean of their scores in financial accounting at 100 levels examination scores.

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