The use of Teaching and Learning Resources (TLRs) in Senior High School Accounting Lessons: Perceptions of Teachers and Students in Wa Municipality

The use of Teaching Learning Resources (TLRs) in instructional processes plays a very important role in education globally. TLRs cannot be underestimated in the teaching of all subjects including Accounting. Over the last few decades there has been considerable changes in the business curriculum and professional practices, the nature and role of the accounting education has been expanded, hence the need for practical teaching of the subject. This necessitates the use of TLRs to stimulate learners interest in the subject. Accounting teachers however seems to have fallen short of the new practical approach to the teaching of the subject in Ghanaian Senior High Schools. The study examined the use of TLRs in Senior High School Accounting lessons from the perspective of teachers and students in the Wa municipality of the Upper West Region. Census technique was used to obtain data from 395 respondents which consisted of 370 third year Accounting students and 25 accounting teachers in five selected schools in the municipality.  Questionnaires and observation guide were the tools used to gather data. Descriptive statistics (frequencies, percentages, means and standard deviation) and thematic content analyses were the methods employed to present the results. It was found that a few TLRs were available in the schools involved but Accounting teachers hardly used them in lessons to deepen students’ understanding of the subject matter because they are expensive to acquire.  It is, therefore, recommended that key stakeholders in education which includes the Ministry of Education, Ghana Education Service, National Council for Curriculum and Assessment, school management, teachers and non-governmental organisations should partner with the Senior High Schools (SHS) in Ghana, specifically, those in Wa Municipality to provide adequate TLRs for Accounting lessons in order to build the capacities of teachers and facilitate students learning.