EFFECT OF STUDENTS' TEAM ACHIEVEMENT DIVISION (STAD) ON STUDENTS' INTEREST IN TAXATION IN UNIVERSITIES IN CROSS RIVER STATE, NIGERIA.

The need to enhance students’ performance in Taxation necessitated this study to determine the effect of Students’ Team Achievement Division (STAD) on the interest of students in Taxation in universities in Cross River State of Nigeria. Three research questions and three hypotheses guided the study. The study adopted a pre-test, post-test, control group, quasi-experimental research design. The population used for the study consisted of 93 final year business education students in the study area. The population was used as the sample for the study based on its manageable size. The instrument for data collection was a 22-item Taxation Interest Inventory (TII). Two Business Educators and one Measurement and Evaluation expert, all from Ebonyi State University, Abakaliki validated the instrument, and the reliability was carried out using Cronbach Alpha Statistic which yielded a coefficient of 0.87. Mean and standard deviation were used to answer the research questions and determine the spread of the data collected while Analysis of Covariance (ANCOVA) was employed to test the null hypotheses at the 0.05 level of significance. The findings of the study showed that students taught with STAD had a higher interest in Taxation than those taught with the conventional method and students that were taught with STAD did not show any pronounced differential effect based on gender. Also, there was no interaction effect of treatment and gender on the students’ and interest in Taxation. It was concluded that STAD is a suitable method for improving students’ interest in Taxation, and should be used in teaching Taxation. Based on the findings, it was recommended that students should take advantage of STAD in order to boost their interest in taxation.