Financial Accounting is one of the specialised subjects in the Nigerian senior secondary school curriculum. It is no gain saying that without apposite comprehension of the subject, the goals of its inclusion in the curriculum might not be fully accomplished. Hence, the researchers are in quest of appropriate instructional strategies that entail students’ active participation and improve students’ learning outcomes (attitude and retention) through practice-oriented research. Consequently, this research determined the effectiveness of guided discovery instructional strategy, in relation to a conventional lecture, on learning outcomes of students in Financial Accounting concepts. This study adopted a nonrandomized pretest, posttest, control group quasiexperimental design with a 2 × 2 × 3 factorial design. 147 secondary school students in level 5 were selected from eight secondary schools in the northern part of a Southwestern state, Nigeria. The research instruments used were Teachers’ Instructional Guides on Guided Discovery, Students’ Attitude to Financial Accounting Questionnaire (r = 0.89) and a 30-item Financial Accounting Retention Test (r = 0.83). The analyzed data affirmed that the treatment improved students’ attitude (F(1,134) = 344.935; ; η² = 0.720) and retention (F(1,134) = 385.431; ; η² = 0.742) of accounting concepts. This study recommended that teachers should utilize the guided discovery strategy to develop attitudes and knowledge retention of learners in Financial Accounting.

中文翻译：

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使用引导性发现来提高学生对财务会计概念的保留率和学术态度

财务会计是尼日利亚高中课程的专业之一。毫无疑问的是，如果没有对该学科的正确理解，将其纳入课程的目标可能无法完全实现。因此，研究人员正在寻求合适的教学策略，这些策略需要学生的积极参与，并通过以实践为导向的研究来提高学生的学习成果（态度和保持力）。因此，本研究确定了指导性发现教学策略相对于传统讲座在财务会计概念方面对学生学习成果的有效性。本研究采用2×2×3析因设计的非随机前测，后测，对照组准实验设计。从尼日利亚西南部北部的八所中学中选出了147名5级中学学生。所使用的研究工具包括：关于指导性发现的教师指导指南，学生对财务会计问卷的态度（r  = 0.89）和30个项目的财务会计保留测试（r  = 0.83）。分析数据证实，这种治疗改善了学生的态度（F（1,134）= 344.935；; η ²  = 0.720）和保留（ ˚F（1134）= 385.431;; η ² 占概念= 0.742）。这项研究建议教师应使用引导性发现策略来发展财务会计中学习者的态度和知识保留。