THE INFLUENCE OF TEACHERS' EFFECTIVENESS ON STUDENTS' ACADEMIC PERFORMANCE IN FINANCIAL ACCOUNTING IN EBONYI STATE, NIGERIA

The purpose of this study was to investigate the relationship between teachers’ effectiveness and students’ academic achievement in financial accounting in Ebonyi North Educational Zone, Ebonyi State, Nigeria.  The study was based on the propositions of Bandura's Social Cognitive Theory (1986), which emphasizes the interaction between personal factors, behavior, and the environment in shaping human behavior; and the Social Development Theory, proposed by Vygotsky in 1978, which centers on social interaction, the zone of proximal development (ZPD), and the more knowledgeable other (MKO). The study was conducted in Ebonyi North Educational Zone, Abakaliki, Ebonyi State, in the southeastern part of Nigeria.  The participants of the study were 229 respondents, comprising 30 financial accounting teachers and 199 financial accounting students from 30 approved senior secondary schools in Ebonyi North Educational Zone. The instrument of data collection was a structured questionnaire titled Financial Accounting Teachers’ Effectiveness Questionnaire (FATEQ), adapted from previously validated studies and validated by three experts in the University of Nigeria, Nsukka. The reliability of the instrument was assessed using the Cronbach Alpha statistical tool, yielding coefficients of 0.84. The research question of the study was answered using simple linear regression analysis and multiple linear regression. Consistently, regression ANOVA was used to test the null hypothesis at a 0.05 level of significance. The study's findings revealed a significant positive correlation between teachers' effectiveness and students' academic performance in financial accounting, revealing a 38.5% variance in student achievement influenced by teachers’ effectiveness. The study recommends that policymakers should prioritize teacher effectiveness in financial accounting by developing recruitment standards that emphasize qualifications, experience, and communication skills. Similarly, incentives like professional development and competitive salaries can retain effective educators. The study also recommends structured mentoring for early career teachers, and collaboration-driven ecosystems between teachers, parents, and administrators to foster effective education systems.