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Effect of Accounting Information Systems Training on Accounting Technology Skills among Accounting Education Students in Nigeria

Abstract

Accounting Information Systems (AIS) training is an important component of contemporary accounting education because accounting professionals increasingly rely on computerized systems to record, process, store, analyse, and report financial information. Accounting education students require practical accounting technology skills to operate accounting information systems, process transactions, generate financial reports, manage accounting databases, perform reconciliations, maintain data accuracy, and apply appropriate controls within computerized accounting environments. However, conventional accounting education may place greater emphasis on theoretical accounting knowledge while providing limited opportunities for students to develop practical competence in accounting information systems and other digital accounting technologies. Accounting Information Systems Training provides students with structured opportunities to use computerized accounting systems, process financial transactions, generate reports, analyse accounting data, and understand the relationship between accounting processes and information technology. Against this background, this study investigates the effect of Accounting Information Systems training on accounting technology skills among accounting education students in Nigeria. The study will be anchored on Experiential Learning Theory, Technology Acceptance Model, and Constructivist Learning Theory. Experiential Learning Theory emphasizes learning through concrete experience, reflective observation, conceptualization, and active experimentation, providing a suitable framework for students' participation in practical AIS training. The Technology Acceptance Model explains how perceived usefulness and perceived ease of use may influence students' acceptance and effective use of accounting technologies. Constructivist Learning Theory emphasizes active participation, prior knowledge, problem-solving, and the construction of knowledge through meaningful technology-supported learning experiences. Collectively, these theoretical perspectives provide a suitable framework for explaining how AIS training may influence students' accounting technology skills. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The study population will comprise undergraduate accounting education students enrolled in selected public and private universities across Nigeria. A multistage sampling technique will be used to select geopolitical zones, states, universities, faculties or departments, levels of study, and eligible accounting education students. Accounting Information Systems training will be assessed using indicators such as exposure to AIS training, frequency and duration of practical training, computerized transaction processing, chart of accounts setup, journal and ledger processing, accounts receivable and payable management, inventory processing, payroll processing, bank reconciliation, financial report generation, accounting database management, spreadsheet integration, use of cloud-based accounting systems, accounting software navigation, data entry, data retrieval, data analysis, internal controls, access controls, data security, backup procedures, error detection and correction, lecturer guidance, technical support, feedback, and opportunities for repeated practice. Students' accounting technology skills will be assessed using indicators such as ability to operate accounting software, process accounting transactions, generate financial reports, perform computerized reconciliations, manage accounting data, use spreadsheets for accounting purposes, retrieve and analyse financial information, identify and correct system-related errors, apply basic internal controls, maintain data accuracy and security, perform routine accounting tasks using computerized systems, solve technology-related accounting problems, and demonstrate confidence and efficiency in using accounting technologies. Data will be collected using structured questionnaires, standardized accounting technology skills tests, practical computerized accounting tasks, software-performance assessments, competency-based assessment rubrics, observation checklists, system-use exercises, and pre-test and post-test assessments where a quasi-experimental design is adopted. Descriptive statistics will be used to summarize students' demographic and academic characteristics, AIS learning experiences, technology exposure, and levels of accounting technology skills. Inferential statistical techniques, including chi-square tests, paired and independent t-tests, correlation analysis, and multiple regression analysis where appropriate, will be used to determine the effect of AIS training on students' accounting technology skills. Where a quasi-experimental design is adopted, accounting technology skill scores before and after exposure to AIS training may be compared with those of a comparison group receiving conventional accounting instruction to determine changes associated with the intervention. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that Accounting Information Systems training has a significant positive effect on accounting technology skills among accounting education students in Nigeria. Students who receive structured and practical AIS training are expected to demonstrate stronger abilities to operate accounting software, process computerized transactions, generate financial reports, perform reconciliations, manage accounting data, use spreadsheets, identify system errors, and apply basic information-system controls than students with limited exposure to practical AIS training. Hands-on training may help students connect accounting concepts with computerized accounting processes and improve their confidence, accuracy, efficiency, problem-solving abilities, and adaptability to technology-driven accounting environments. Exposure to realistic computerized accounting tasks involving sales, purchases, inventory, payroll, receivables, payables, banking transactions, adjustments, and financial reporting may strengthen students' ability to perform interconnected accounting procedures. Training in data security, access controls, backup procedures, and basic internal controls may also improve students' awareness of risks associated with computerized financial information. Cloud-based and spreadsheet-supported accounting activities may further expose students to contemporary accounting technologies and digital work practices. However, inadequate computer facilities, limited access to current accounting software, unstable electricity and internet services, large class sizes, insufficient practical training time, limited technical support, and inadequate lecturer competence in emerging accounting technologies may reduce the effectiveness of AIS training. The study therefore expects structured, practical, technology-supported, and industry-relevant AIS training to contribute significantly to improved accounting technology skills among accounting education students in Nigeria. The study is expected to contribute to the literature on Accounting Information Systems training, accounting technology skills, accounting education, computerized accounting, digital accounting education, accounting software, technology-enhanced learning, accounting information systems, practical accounting competence, Technology Acceptance Model, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, accounting education departments, accounting educators, professional accounting bodies, accounting firms, employers, curriculum developers, technology providers, and policymakers regarding strategies for strengthening technology-oriented accounting education. The study will also provide evidence-based recommendations for increasing practical AIS training, improving access to current accounting software and computer facilities, integrating cloud accounting and spreadsheet applications into accounting education, strengthening students' training in computerized transaction processing and accounting information security, improving lecturers' digital competencies, developing industry-relevant AIS practical assessments, providing continuous technical support and feedback, and creating stronger connections between university accounting education and the technology skills required in contemporary accounting workplaces.

Keywords: Accounting Information Systems training, accounting technology skills, accounting education students, computerized accounting, accounting software, digital accounting education, accounting information systems, technology-enhanced learning, practical accounting competence, Nigerian universities, Nigeria.