'Students' Perception of Improvised Instructional Materials and Their Influence on Learning Outcomes in Financial Accounting among Ss1 Students in Aba Metropolis

Abstract: The study examined the influence of students’ perception of improvised instructionalmaterials on learning outcomes in Accounting among SS1 students in Aba metropolis, AbiaState. The study was guided by the objectives of determining the extent to which students’perception, level of involvement, classroom environment, and school support influence learningoutcomes when improvised instructional materials are used. The study adopted a descriptivesurvey design, targeting a population of 2,450 SS1 Accounting students across public and privatesecondary schools in Aba metropolis. A sample of 245 students was drawn using stratifiedrandom sampling, ensuring representation based on school type and gender. Data were collectedthrough a structured questionnaire to measure students’ perception and involvement, and anAccounting Achievement Test (AAT) to assess learning outcomes. The instruments werevalidated by experts in Business Education and Educational Measurement and tested forreliability using Cronbach Alpha and test-retest methods, yielding coefficients above 0.70. Dataanalysis involved descriptive statistics (mean, frequency, and percentage) and inferentialstatistics (Pearson Product Moment Correlation) at a 0.05 significance level. Findings revealedthat students generally perceive improvised instructional materials positively and are activelyinvolved in their use. There was a significant positive relationship between students’ perception,level of involvement, and learning outcomes in Accounting. Additionally, classroomenvironment and school support were identified as critical factors enhancing the effectiveness ofimprovised materials. The study concluded that students’ perception and active engagement withimprovised instructional materials significantly improve learning outcomes. It recommended thatteachers integrate improvised resources into Accounting lessons, schools provide supportivelearning environments, and policymakers encourage teacher training on the effective use oflocally available instructional materials. The study contributes to knowledge by demonstratingthat contextual, hands-on instructional resources can enhance academic achievement,particularly in resource-limited settings.