The main purpose of the study was to determine the challenges of teaching and learning accounting education in tertiary institutions. The study was guided by two research question and two null hypotheses. The population was 33 lecturers of accounting education in tertiary institutions in Enugu State. No sampling was carried out due to the manageable size of the population. The instrument used for data collection was a 17 item questionnaire developed by the researcher. The instrument was validated by three experts and the reliability of the instrument was determined using Crombach Alpha which yielded reliability index of 0.84. The instrument was administered by the researcher and three trained research assistants. 31 out of 33 copies of questionnaire were well responded to, returned and used for data analysis representing 93.93 percent return rate. Mean and standard deviation were used for data analysis and t-test statistics was used to test the null hypotheses. Some of the findings include; poor remuneration of teachers, lack of qualified accounting education teachers, lack of supporting staff, poor office condition, inadequate classroom and lack of model office as the challenges to teaching accounting education in tertiary institution. The null hypotheses showed no significant difference between the experienced and inexperienced lecturers rating on the itemized challenges. Based on the finding it was recommended among others that qualified and competent accounting education graduates should be employed, classroom facilities should be provided and maintenance of facilities should be carried out from time to time.
Keywords: Accounting Education, Human Resources, Material Resources., Teaching and Learning
