This study investigated the effectiveness of the peer tutoring instructional strategy in improving students’ academic achievement in financial accounting concepts. A nonrandomized pretest-posttest control group quasi-experimental design with a 2 × 2 × 3 factorial matrix was adopted. The research sample comprised 137 purposively selected students from eight intact classes in secondary schools in Southern Nigeria. The experimental group adopted a peer tutoring instructional strategy, while the control group was exposed to the conventional lecture method. Teachers’ Instructional Guides on peer tutoring and conventional method and Financial Accounting Achievement Test were used to collect data for this study. Results affirmed that the peer tutoring instructional strategy is more effective in improving students’ academic achievement in financial accounting concepts than the conventional lecture method. The outcome of this study also shows that the experimental strategy was not sensitive to gender but sensitive to socioeconomic status. Sequel to this finding, the study recommends that post-basic school teachers should make use of the peer tutoring instructional strategy to present financial accounting lessons in secondary schools to advance students’ attainment in the subject.

中文翻译：

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在财务会计概念中运用同伴辅导提高学生的学业成绩

本研究调查了同伴辅导教学策略在提高学生财务会计概念学习成绩方面的有效性。采用具有2×2×3阶乘矩阵的非随机前测-后测对照组准实验设计。该研究样本包括来自尼日利亚南部中学8个完整班级的137名有目的的学生。实验组采用同伴辅导教学策略，而对照组则采用常规的讲课方法。同行辅导，常规方法和财务会计成就测验的教师教学指南用于本研究的数据收集。结果表明，同伴辅导教学策略比传统的授课方法在提高财务会计概念的学生学习成绩方面更为有效。这项研究的结果还表明，实验策略对性别不敏感，但对社会经济地位敏感。根据这一发现，该研究建议，中学后的教师应利用同伴辅导教学策略来介绍中学的财务会计课程，以提高学生的学科水平。