Every living organism reacts to its physical environment; secondary school students and teacher likewise react to their environment. The environment in question may produce comfort or discomfort; arouse feeling and disquiet and depression of feelings of ration and pride.

            It may also encourage or retard learning, allow the easy spread of communicable Disease or safeguard health, may increase or decreases the possibility of accidents. The provision of safe sanitary and attractive physical environment plays an immeasurable role from the stand point of the productively of both the teachers and the students.

            The emotional and social dimensions of the school environment are characterized by the harmonious inter personal relationship between teachers and learners on one side and between students themselves. The characteristics of a healthy physical environment include the school building being used, regular classrooms and special rooms with sample space provided to avoid over-crowding and to permit those activities that are included in the educational programme. There must be adequate and proper lighting, careful acoustic measures to minimize noise. Effective ventilation plus suitable and attractive furniture must also be made available. Also, included in the physical environment must be supply of safe drinking water, sufficient facilities for toilet, adequate waste disposal facilities, laboratory facilities, sufficient visual and audio-visual aids and other good instructional materials.

            The school environment, having its own cultures that influence the behaviour and performances of students in different ways. Any school environment where the facilities are made available is likely to produce positive on the teaching and learning process for the students. This form of environment tends to encourage teachers to put more effort into their job while it stimulates the learning ability of the students in question.

            In addition to the characteristics of the environment of the school are human elements which include the teachers, the students themselves and the peer group. The qualification of the teachers, their readiness to work and their interests in the students goes a long way to either encourage or discourage learning. The students on the other hand as the recipient of instruction also pick important parts in the teaching and learning process. Their level of intelligence which could be as a result of their psychological background, their readiness to learn and their level of cooperation with the teachers matter a lot.

            Finally, the peer group as another major element in the environment can affect learning either positively or negatively. This depends largely on the mode of interaction and relationship which exists between these groups.

            Watts (2002) identifies the classroom and school surrounding jointly as an artificial environment deliberately constructed and managed to facilitate more rapid and effective learning that needs to take place in the society at large. The school environments in consonance with the one expressed above is both physical and human and affects the students physically, mentally and emotionally.

            Rattan (2005) is of the opinion that environment affects academic achievement. It is therefore not out of place to determine the effect of rural and urban as well as home environment factors on the performance of secondary school students.

            This study will look into the effect of teaching and learning environment on students’ performance in financial accounting in senior secondary schools in Oyo West Local Government Area of Oyo State.


            The teaching and learning environment of students as discussed earlier refers to the physical building in which the teaching and learning process took place plus the situation and circumstance in which learning took place. The situation and circumstance here may be as a result of government policies, economics or situation of the country. The fact that the physical and human environments affect the performance of the students cannot be over emphasized; the effects as discussed earlier could either be positive or negative.

            It is obvious that schools nowadays are not what they used to be in the olden days. The wide range of technological changes that have occurred brought new pressure many of which are associated with increased in school population has this increase any influence on student’ academic performance in secondary schools?



1.3             PURPOSE OF THE STUDY

The rationale behind this study is to establish whether teaching and learning environment has influence on the academic performance of students in financial accounting in secondary schools. The study therefore is designed to:

  1. Examine the influence of the environment on students’ performance in financial accounting in secondary school
  2. Consider the influence of the human element on the performance of the students in financial accounting
  3. Highlight the influence of the classroom condition and school location on the teaching and learning process
  4. Show the importance of well equipped library and availability of up to date teaching aids on the academic performance of the students.




            The study is aimed at creating awareness of the part of school administration and government as regards the influence of variable such as school environment, school location, physical facilities, library factors, audio visual aids and so on has effect on the academic performance of secondary school students in financial accounting.

            The study is also designed to assist the government and education planners, curriculum designers and administrators in formulating policies that can help the educational; system as a whole. The findings and recommendation will also assist teacher meaningfully in overcoming some environmental problems associated with the teaching and learning process in secondary schools. In short, the study should constitute a positive reward for the knowledge.


            This study is designed to examine the influence of teaching and learning environment on the academic performance of secondary school students. It is limited to all secondary schools in Oyo West Local Government Area of Oyo State.


            Academic Performance: It is the measurement of academic achievement and progress of individual students. Data provided for a percentage of students passing all tests as well as the aggregate by percentages passing financial accounting

            Financial Accounting: It is concerned with the recording, classifying, creating, summarizing and communicating of financial information to interested parties and interpreting to help in making specific business decisions.

            Secondary School: It is described by National Policy on Education (2004) as the form of education children receive after primary education and before tertiary and it has two objectives, preparing recipients for higher education, it has been structured into two tiers of three year each: the junior and senior secondary school.

            Teaching and Learning Environment: It refers to the physical building in which the teaching and learning process take place plus the situation and circumstance in which learning takes place.

            Influence: The Oxford Advanced Learner’s dictionary defines influence as “the effect that somebody or something has on the way a person thinks or behaves or on the way that something works’ or develops”. The concept influence, as related directly to this study, refers to the power the environment has on the academic performance of pupils more especially in Oyo West Local Government Area of Oyo State