Grace Obiageli Otiji (PhD), Bernadette Nwakaego Onyia, Emmanuel Ikenna Okafor (PhD), Ann Ebele Onu, Godwin Sunday Egboka


In the centuries back the Igbo had an accounting system which is not as sophisticated as the modern system of accounting as a Profession. Presently, students face a lot of difficulties in understanding and building proficiency in accountancy as a discipline especially on areas of probabilities surd, other mathematics, taxation, auditing and its accompanied calculations etc. The problem that is identified in this study is that candidates who have enrolled in the institutions of higher learning find the accounting mathematics very difficult mainly because the standard and sounds so foreign to their intellectual understanding. It is found in the study that with involvement of sound education management, planning and supervision, Igbo/local and traditional accounting system can be adopted by school guidance and counseling experts from secondary level to higher studies to bring accountancy studies down to local level and understanding of the students to shape their local educational psychology for gradual progression towards the higher standards. The paper aims at addressing the issue of difficulties students face in studying accounting or accountancy as a profession by advocating for the use of the local people’s accounting system as a foundation for teaching and learning of that area of study. The paper recommends, among other things that traditional accounting system of the local people should be built in school curriculum for studies in accounting/accountancy. The research employs historical and phenomenological methodologies. Data were collected through direct interview and other secondary sources. The research uses evolutionist style of data analysis.


Guidance/Counseling, Education Management, Planning and Supervision, Traditional Accounting System, Educational Psychology.

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