ASSESSING THE IMPACT OF TUTORIAL INSTITUTIONS ON THE COMPETENCE OF ACCOUNTING PROFESSIONALS

This study investigated the impact of tutorial institutions in the training of accountants in Nigeria. The researchers conducted this study in order to know from the students of accounting if there is need for a tutorial programme to enable them perform better in accounting examination and how the tutorial programmer can be better and if it has been working for them. For the purpose of this study, data were collected from non-tutorial students and tutorial institutions like PYE, MAYO and ICAN in order to obtain a reliable result. Questionnaire was the main instrument used in collecting the data; samples were selected through the use of simple random techniques. Two research questions and two hypotheses were developed and tested statistically using the Pearson moment correlation coefficient and the t-test statistics for the findings of the study revealed that: There is no correlation between tutorial institution and the training of accountants. There is significant difference between students that attend tutorial institutions and those that do not attend tutorial institutions. The effort of tutorial institutions in the training of accountant is 64% while the remaining 36% depends on other factor such as technological advancement etc. Based on these findings, conclusions were made and recommendations were put forward that tutorial institutions should ensure adequate planning and management control of the institution, all higher institutions of learning should have a list of accredited tutorial institutions and provide necessary advice to accounting students on the usefulness of these tutorial institutions, and the accounting curriculum should include courses offered in tutorial institutions as of the requirement. Keywords: Accountancy, Curriculum, Tutorial Institutions, Training.