Adams, R. A. (2002). Public Sector Accounting and Finance, (3rd ed.). Lagos: Corporate Publishers Ventures.
Adebiyi, K. A. (2002). Computer Accounting Systems (Concept, Design Principles and Strategy). Ibadan: Polygraphics Venture Ltd.
Adegite, E. O. (2016). Accounting technicians scheme of West Africa (ATSWA) study pack. Retrieved on March 5, 2016 from: http://icanig.org/documents/atswa_cost_ accounting.pdf.
Adeniyi, A. A. (2001). Methodology and Instructional Materials. A New Approach to Teaching Religions in Tertiary Institutions in Nigeria. Ibadan: Relinks Konsults.
Ajao, W. (2001). Cadbury is determined to move education forward. Vanguard, December 27 2001, 16.
Ajeyalemi, D. (2007). The issues of quality and quantity in Nigeria’s teacher education system. Retrieved on March 4, from: http://www.deta.up.ac.za/archive2007/presentations/ word/the% 20issues%20of%20quality%20ajeyalemi%20d.pdf.
Akenbor, C. (2014). Institutional factors influencing the academic performance of students. Retrieved on April 4, 2016 from: https://www.researchgate.net /publication/ 275712443_ Institutional_Factors_Influencing_the_Academic_Performance_ of_Students.
Akintelure, S. L., & Oguobi, J. I. (2003). Comprehensive Financial Accounting. (New Ed.) Lagos: A Johnson Publishers Ltd.
Albrecht, D., & Green, B. (2008). Using simulation games in financial accounting and managerial accounting. Retrieved on March 19, 2016 from: https://profalbrecht.files. wordpress.com/2008/09/simulationgamesforfmaccounting. pdf.
Albrecht, W., & Sack, R. (2000). Accounting Education charting the race-through a perilous future. Accounting Education Series, 16. Sarasota, FL: American Accounting Association.
Alvey, E. (2000). Encyclopedia Americana International. USA: Groiler Inc. Vol. 26, p 344.
American Institute of Certified Public Accountants AICPA, (2004). Sample teaching strategies and classroom techniques that address the core competencies. Retrieved from: http://www.aicpa.org/edu/teachstrat.htm on March 19, 2016.
Andruis, J. (2012). Teacher roles – Motivating. Retrieved on April 4, 2016 from: https://www. teachermatters.com/classroom-management/roles-of-the-eacher/motivating.htmlhttp:// robert chase.weebly.com/uploads/1/6/4/9/16494590/studentmotivation.pdf.
Bear, G. G. (2008). Best practices in classroom discipline. In Thomson, A. & Grimes, J. (Eds.), Best practices in school psychology V. (1402-1420). Betheseda, MD: National Association of school psychology.
Borges, I. T., Santos, A. D., Abbas, K., Marques, K. C. M., & Tonin, J. M.D. (2014). Considerable failure in the subject cost accounting: What are the possible motives? Retrieved on March 5, 2017 from: http://www.academia.edu/6014652/ Causes of_ studentsfailure_in_financial_accounting.
Brophy, J. & Good, T. (2003). Looking in Classrooms (9th ed.). New York: Pearson Education, Inc.
Bukar, I. B., Bello, S., & Ibi, M. I. (2016). Role of computer in instruction, assessment and administrative delivery of education goals in the University of Maiduguri, Nigeria. Journal of Education and Practice. 7(20) Retrieved on April, 6, 2016 from: www.iiste.org.
Bull, R. J. (1980). Accounting in Business. London: Buttanworth and Co. Ltd.
Bunson, S. (2012). How to evaluate instruction, including elearning. Learning Solutions Magazine. Retrieved on March 6, 2016 from: https://www.learningsolutionsmag.com/ articles/881/how-to-evaluate-instruction-including-elearning.
Chase, R. (2012). How does classroom management affect student learning and motivation? Retrieved on January 5, 2016 from: http://robertchase.weebly.com/uploads/1/6/4/9/ 16494590/studentmoti- vation.pdf.
Clark, N., & Ausukuya, C. (2013). Education in Nigeria. Retrieved on March 5, 2016 from: http://wenr.wes.org/2013/07/an-overview-of-education-in-nigeria.
Classroom Management Resource Guide, (2014). Classroom management strategies classroom management resource guide. Retrieved on March 16, 2016 from: https://www. prevention.org/Resources/SAPP/documents/classroommanagementstrategies.pdf
Cooper, S., & Clark, S. (2003). Showing, telling, sharing: Florida school for the deaf and blind. Retrieved on April 4, 2016, from ttp://edcompass.smarttech.com/en/case studies/ fsdb.aspx.
Drury, C. (2008) Management and Cost Accounting. UK: Pat Bond Publishers.
Eady, M. J., & Lockyer, L. (2013). Tools for learning: Technology and teaching strategies. Queensland University of Technology, Australia. pp. 71. Retrieved on April 20, 2016 from: http://ro.uow.edu. au/cgi/viewcontent.cgi?article=1413&context=asdpapers.
Eniayewu, A. J. (2005). Effective of instructional materials on teaching and learning of economics in secondary schools. A Journal of School of Education, College of Education Ikere- Ekiti, 1, P.117.
Evertson, C. M., & Neal, K. W. (2005). Looking into learning-centered classrooms: Implications for classroom management. In B. Demarest (Ed.) Benchmarks for Excellence. Washington. DC: NEA.
Evertson, C. M., & Weinstein C. S. (2006). Handbook of Classroom Management: Research, Practice and Contemporary Issues. Mahwah, NJ: Lawrence Erlbaum.
Excel Skill (2016). Excel costing and inventory templates. Retrieved on May 8, 2016 from: http://www.excel-skills.com/excel_costing_templates.php
Federal Republic of Nigeria FRN (2004). National Policy on Education. Nigeria Educational Research and Development Council NERC Press.
Gage, J. (2002). So what is an electronic whiteboard? Should you want one? Micromath, 18(2), 5-7.
Galesburg (2007). www.ci.galesburg.il.us/assessor/definitions.htm. Retrieved on April 14, 2016 from:http://www.google.com.
Garrison, C. & Ehringhaus, M. (2013). Formative and summative assessments in the Classroom. Retrieved on March 14, 2016 from: http://www.amle.org/portals/ 0/pdf/ articles/ Formative_ Assessment_Article_Aug2013.pdf.
Good, T. L., & Brophy, J. E. (2008). Looking in Classrooms (10th ed.). Boston: Allyn and Bacon; Livingston.
Guga, A. (2011). Lesson planning and delivery skills amaong secondary school teachers in Kaduna State: The need for a rethink of teacher education curriculum in Nigeria. Journal of Business Education Research and Development, (JOBERD 1), 25-28.
Gupta, S.; Elson, R. J. & Ostapski, S. A. (2005). The puzzle game: a novel approach to teaching accounting. Retrieved on March 4, 2016 from: http://blog.cengage.com/ wp-content/ uploads/ 2014/06/FALL2006.Gupta_.Elson_.Ostapski.The-Puzzle-Game.pdf.
Haber, A. (2011). Sample accounting lecturer resume. Retrieved on March 9, 2016 from: http://www.resumebaking.com/resume-examples/lecturer/accounting-lecturer-resume/.
Handal, B., Wood, L., & Muchatuta, M. (2011). Students’ expectations of teaching: the business, accounting and economics experience. e-Journal of Business Education and Scholarship of Teaching. 5(1), 1- 17. Retrieved on March 6, 2016 from: http://www.ej best.org/upload/eJBEST_Handal,_Wood_Muchatuta_2011_1.pdf.
Hedley, P., Klarner, W., Harris, A., & Gooding, G. (2003). Instructional evaluation: Summative strategies. Retrieved on March 18, 2016 from: https://www.lanecc.edu/ sites/default/ files/ assessment/module6.pdf.
Higgins, S., Beauchamp, G., & Miller, D. (2007). Reviewing the literature on interactive whiteboards. Learning, Media and Technology, 32(3), 213-225.
Huffaker, S. (2016). What is the importance of instructional materials? Retrieved on March 14, 2016 from: https://www.reference.com/education/importance-instructional-materials-219f55abb3079777#.
Jayaprakash, J. C. M. (2005). Strategies in teaching accounting in higher education. The Reflective Practitioner. Proceedings of the 14th Annual Teaching Learning Forum, 3-4 February 2005. Perth: Murdoch University. Retrieved from: http://clt. curtin.edu. au/events/conferences/tlf/tlf2005/refereed/jayaprakash.html on 4th March, 2016.
Kwarteng, J. T. (2014). Use of instructional resources in senior high school accounting lessons: The tale of teachers and learners. International Journal of Scientific and Research Publications, 4 (10), pp 2250-3153. Retrieved on March 18, 2016 from: http://www. ijsrp.org/research-paper-1014/ijsrp-p3496.pdf.
Lawrence, K. S. (2011). UDL in the instructional process. Retrieved on January 18, 2016 from: https://static1.square space.com/static/503427d124ac5fb46aa4494b/t/528505c6e 4b0ae1807bda1ab/1384449478709/Instructional+Process.pdf.
Madike, F. C. (2000). Strategy of teaching Nigeria educational forum. Journal of Institute of Education. ABU Zaria, 9(1), 89-91.
Martherly, M., & Burney, L. L. (2013). Active learning activities to revitalize managerial accounting principles. Issues in Accounting Education, 28(3), pp 653-680. DIO: 10.2308/iace-50465. Retrieved on March 6, 2016 from: http://aaapubs.org/doi/ pdf/10.2308/iace-50465.
Mcgrawhill (2016) Instructional planning and assessment. Retrieved on March 5, 2016 from: http://highered. mheducation.com/sites/dl/free/0070959668/405859/ Airasian_88697_ ch03.pdf.
Miller-Keane (2003). Encyclopedia and Dictionary of Medicine, Nursing, and Allied Health, (7th ed). Retrieved on March 18, 2016 from: http://medical-dictionarythe free dictionary. com/evaluation.
National Commission for Colleges of Education (2012). Nigeria Certificate in Education Minimum Standards for Vocational and Technical Education. Gariki Abuja: NCCE Press. Retrieved on March 5, 2016 from: http://fcezariaonline. net/ ncce/voc %26 tech.pdf.
National Universities Commission (2015). Nigerian universities. Retrieved on March 5, 2016 from: http://nuc.edu.ng/nigerian-univerisities/federal-univeristies/.
Nkom, A. A. (2008). General Methods for the Professional Teacher: A Training Manual. Kaduna: BI-SHAAN publishing.
Obadara, O. E. (2012). Comparative analysis of public and private universities administration in Nigeria. Journal of Social Sciences, 32(3). 357-363. Retrieved on March 5, 2016 from: http://www.krepublishers.com/02-Journals/JSS/JSS-32-0-000-12-Web/JSS-32-3-000-12-Abst-PDF/JSS-32-3-357-12-1260-Obadara-O-E/JSS-32-3-357-12-1260-Obadara-O-E-Tx%5b11%5d.pdf.
Obi, C. A. (2005). Methodology in Business Education. Enugu: Oktek Publishers Nigeria Ltd.
Olaitan, S. O., Amusa, T. A., & Azouzu, A. I. (2010). Competency improvement needs of instructors for effective teaching of fish preservation and marketing to students in schools of agriculture in Niger Delta States, Nigeria. A paper Presented at the Institute of Education Conference in 2010.
Olawale, S. K. (2013). The use of instructional materials for effective learning of religious studies. Retrieved on March 4, 2016 from: http://pu.edu.pk/images/journal pdf.
Ologunde, A. O., Asaolu, T. O., & Elumilade, D. O. (2015). Labour turnover among university teachers in South Western Nigeria – Issues, solutions and lessons. Retrieved on March 5, 2016 from: http://www.readbag.com/unpan1-un-intradoc-groups-public-documents-aapam-unpan029860.
Osuala, E. C. (2004). Principles and practices of small business management in Nigeria. Enugu: Cheston Agency Ltd.
Owoeye, J. O. & Yara, P. O. (2011). School facilities and academic achievement of secondary school agricultural science in Ekiti State, Nigeria. Asian Social Science. 7(7), 64-74. Retrieved on March 14, 2016 from: https://www.researchgate.net/publication/ 2713399 69 _School_ Facilities_and_Academic_Achievement_of_Secondary_School_Agricul-tural _Science_in_Ekiti_State_Nigeria.
Panasuk, R., Stone, W., & Todd, J. (2002). Lesson Planning strategy for effective mathematics teaching. Education, 22(2), 714, 808-827.
Richards, J. C. (2006). Communicative Language Teaching Today (1st ed.). Singapore: Cambridge University Press.
Rissi, M. C., & Marcondes, M. A. S. (2011). Estudo sobre a reprovacao e retencao nos cursos de graduacao: 2009. UEL. Londrina, PR, Brasil.
Rwehumbiza, R. (2016). Importance of teaching and learning material. Retrieved on March 14, 2016 from: http://www.answers.com/Q/Importance_of_teaching_and_learning_ materials# slide=3.
Saba, T. M., Ma’aji, S. A., & Tsado, J. (2012). Assessment of Pedagogical Skills in Teaching of Electric and Electronics Engineering in the Universities in Northern Nigeria. Review of Education. Institute of Education Journal, University of Nigeria Nsukka, 23(1), 123-136.
Sam, S., Panasuk, R. M., & Todd, J., (2005). Effectiveness of lesson planning: Factor analysis. Retrieved on 18th March, 2016 from: http://www.redorbit.com/news/education/272485/ effectiveness_of_lesson_planning_factor_analysis/.
Santos, A. (2014). Instructional planning. Retrieved on February 2, 2016 from: http://www.slide share.net/gerouggy/ instructional- planning-38791965.
The Regents of the University of Michigan (2016). Methods of evaluating teaching. Retrieved on March 4, 2016 from: http://www.crlt.umich.edu/resources/evaluation-teaching/methods.
Udi, J. I., & Omorokpe, R. O. (2006). The Practice of Small Business Management and Finance. Lagos: Mareh publishers.
University of Hartford (2016). Strategies for using powerpoint in the classroom. Retrieved on March 8, 2016 from: http://www.hartford.du/academics/faculty/fcld/files/pdf/ technology/presentation/powerpoint/Strategies_for_Using_Powerpoint_in_the_ Class-room.pdf
Uzoagulu, A. E. (2011). Practical Guide to Writing Research Project Reports in Tertiary Institutions. Enugu: John Jacob’s Classic Publishers Ltd.
Vinciguerra, B., & Lafond, C. A. (2000).Using a hands-on exercise to teach cost accounting concepts. Journal of Business Cases and Applications. Retrieved on March 4, 2016 from: http://www.aabri.com/manuscripts/10595.pdf.
Weimer, M. (2016). 10 Effective classroom management techniques every faculty member should know. Retrieved on March 19, 2016 from: https://csumb.edu/sites/default/files/ images/st-block-31-1425095442795-raw-facfocusclassroommanagement.pdf.
Wolcott, L. L. (1994). Understanding How Teachers Plan: Strategies for Successful Instructional Partnerships. SLMQ Spring 22 (3).
Wood, F., & Omuya, J. (2003). Book-keeping and Accounting, vol.1. London: Pitman Publishing Ltd.
Zhang, Y., & Jianhui, M. (2006). Researches on the competency of the teachers in the higher vocational colleges China market, 9(1), 66-68. Retrieved on March 5, 2016 from: www.seiofblue mountain.com/upload/product/200909/2009jyhy.
The study determined the strategies for improving the teaching of cost accounting in Colleges of Education in South East Nigeria. Five research questions guided the study, while five null hypotheses were tested at 0.05 level of significance. The study adopted descriptive survey research design. The population for this study was 123 comprising of 53 accounting lecturers from 3 federal universities and 70 accounting lecturers from state universities. The instrument for data collection was a structured 100-item questionnaire. The instrument was face-validated by 3 experts from the Department of Business Education, University of Nigeria Nsukka. Cronbach Alpha reliability technique was used to determine the internal consistency of the instrument and an overall reliability index of 0.83 was obtained. The researcher with the help of five research assistants facilitated the process of data collection for the study. The data collected were analyzed using mean and standard deviation for answering the research questions while t-test analysis were used for testing the hypotheses at 0.05 level of significance. The study found that the teaching of cost accounting in the Colleges of Education in South East Nigeria can be improved using good instructional planning, careful selection of instructional resources among others. Hypotheses tested revealed that there was no significant difference in the mean responses of the accounting lecturers. It was recommended among others that the government through the ministry of education should organize regular workshops, seminars and on-the-job trainings on capacity building for accounting lecturers to equip them with modern accounting knowledge, skills and technique.