CHAPTER I

INTRODUCTION

1.1 Background of the Study

Accounting education is a very interesting course and accountants are well placed in the society. However there is a lot of understanding of this study. It is very necessary for us to start this study by defining what accounting is:Definition of Accounting

Accounting has been defined as the process of identifying, measuring and communicating economic information to permit informed judgement and decision by use of information. Accounting education as a profession has a background or history just like every other professional which prepare the zeal of individual group of individual to pursuit the profession. And most of the higher institution in Nigeria offer degree courses in accountancy and number of accounting books published in the profession increase.All these contributed to the zeal of individual to embrace the professional that is a self employed after graduation.Accounting Education

In accounting education before there was a few qualified teachers in secondary schools that teach accounting and these lead to poor output in the field of accounting education. The formulation of new policy on education (NPE) when the critical types of education was emphasized was technical colleges, commercial schools and colleges of technology, polytechnics and some comprehensive schools that interest in technical course as account.