Effect of Quality Assurance in Teaching and Learning of Finance and Accounting Courses on Student's Academic Performance at Tertiary Institutions in Bungoma County, Kenya

Abstract

Tertiary Education is vital in the provision of skills and knowledge for individuals self-reliant and in the growth and development of Kenya's economy. The government allocates a huge percentage of National budget to education, the TSC rolled out Performance Contracting for heads of institutions and Teacher Performance Appraisal Development to enhance quality teaching and improve learning in institutions. (TSC, 2016). Despite this effort, tertiary institutions have not performed well. It's based on this that the study was designed to establish the relationship between Quality Assurance in Teaching and Learning and Academic Performance. Study objectives were; Ascertain extent of Quality Assurance in Teaching and Learning of Finance and Accounting; Evaluate the extend of students' Academic Performance and establish the relationship between Quality Assurance and Academic Performance. Independent variables were; teaching and learning methods; Lectures competence and teaching and learning resources. Dependent variable Students' Academic Performance measured by; Quality of awards, student research studies and application of skills and knowledge acquired.

Empirical studies on factors affecting academic performance in Nigeria showed poor teaching methods, inadequate resources and lecturers' incompetence (Ekwe.M.C,2014): A Kenyan study on Performance Management (Dorothy. A, 2017), identified PC and TPAD as tools contributing to effective teaching and learning. Little research has been done on the effect of Quality Assurance in Teaching of Finance and Accounting on Academic Performance thus a gap to be filled. The target population was 180 Finance and Accounting lectures. Stratified and random sampling technique was used to determine a sample size of 36 lecturers. The study used both structured and unstructured questionnaires in collecting data. Descriptive and inferential statistics analyzed date for interpretations. Pearson correlation co-efficient was ascertained and regression analysis performed using the model AP=a+ bQA+e

Results showed inadequacy of quality Assurance in Teaching and Learning methods with mean of around 3  below the average mean of 3;lecturers incompetence with mean of 2  lower than the average mean of 3; Teaching and Learning Resources were inadequate with mean of 2below the average mean of 3; majority of the students' performance was rated below the average performance of 3,;correlation results showed a strong positive relationship between Academic Performance and Quality Assurance in Teaching and Learning.

The co-efficient of determination of R²=0.944 indicated that 94.4% of variations in academic performance could be explained by Effectiveness in Quality Assurance in Teaching and Learning of Finance and Accounting.

The study concluded that Effective Quality Assurance in Teaching and Learning make a significant contribution To Students' Academic Performance. Beta coefficients of 0.961 indicates that a unit change in Quality Assurance cause 96.1% increase in academic performance.

Recommendations were; Institutions to enhance Quality Teaching and Learning: Ministry of Education and TSC to hire lecturers of competent qualifications and experience; TSC should organize for capacity building programmes for the lectures; TSC and other supervisory agencies should monitor and supervise teaching and learning and ensure implementation of TPAD and PC by all public institutions for better performance.