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Effect of Accounting Students’ Attendance on Academic Achievement in Financial Accounting in Nigerian Polytechnics

Abstract

Students’ attendance is an important aspect of effective participation in teaching and learning, particularly in practical and concept-based subjects such as Financial Accounting. Regular attendance may provide students with continuous exposure to accounting principles, explanations, worked examples, classroom exercises, practical demonstrations, and opportunities for interaction with lecturers and peers. Conversely, irregular attendance may result in missed lessons, incomplete understanding of accounting concepts, reduced participation in classroom activities, and difficulties in applying accounting procedures. In Nigerian polytechnics, where Financial Accounting forms an important component of Accounting and Accounting Education programmes, understanding the relationship between students’ attendance and academic achievement may provide useful evidence for improving teaching and learning outcomes. Against this background, this study investigates the effect of Accounting students’ attendance on academic achievement in Financial Accounting in Nigerian polytechnics. The study will be anchored on the Theory of Planned Behavior, Self-Regulated Learning Theory, and Experiential Learning Theory. The Theory of Planned Behavior explains how students’ attitudes, perceived social expectations, and perceived control over attendance may influence their decision to participate regularly in Financial Accounting classes. Self-Regulated Learning Theory emphasizes students’ ability to manage their learning activities, time, effort, participation, and academic responsibilities. Experiential Learning Theory highlights the importance of active participation, classroom experience, practical exercises, feedback, and reflection in developing accounting knowledge and competence. Collectively, these theoretical perspectives provide a suitable framework for explaining how students’ attendance may influence academic achievement in Financial Accounting. The study will adopt a quantitative analytical cross-sectional research design. The population will comprise Accounting students enrolled in selected Nigerian polytechnics. A multistage sampling technique will be used to select geopolitical zones, states, polytechnics, departments, levels of study, classes, and eligible students. Students’ attendance will be measured using indicators such as class attendance frequency, attendance rate, number of classes attended, number of classes missed, punctuality, lateness, early departure from class, consistency of attendance, attendance across theory lessons, attendance during practical accounting lessons, attendance during revision classes, attendance during tutorial sessions, attendance during assessment-preparation activities, attendance during group-learning activities, attendance during accounting demonstrations, attendance during continuous-assessment periods, attendance during examination-preparation periods, attendance across the academic semester, attendance records, attendance registers, electronic attendance records where available, lecturer-recorded attendance, self-reported attendance, authorized absence, unauthorized absence, reasons for absence, frequency of absence, duration of absence, patterns of absenteeism, and attendance compliance with institutional requirements. Academic achievement in Financial Accounting will be assessed using indicators such as continuous-assessment scores, class-test scores, assignment scores, tutorial scores, practical accounting exercise scores, mid-semester examination scores, end-of-semester examination scores, cumulative Financial Accounting scores, grade point performance in Financial Accounting, achievement-test scores, accounting-problem-solving scores, bookkeeping scores, financial-statement-preparation scores, ledger-posting scores, journal-entry scores, trial-balance scores, adjustment-entry scores, bank-reconciliation scores, cash-book scores, depreciation-accounting scores, inventory-accounting scores, partnership-accounting scores, company-accounting scores, cost-accounting scores where applicable, interpretation of accounting information, application of accounting principles, accuracy in accounting calculations, accuracy in transaction recording, ability to solve accounting problems, ability to prepare accounting statements, ability to interpret financial information, and overall academic performance in Financial Accounting. Data will be collected using structured questionnaires, official attendance registers, electronic attendance records where available, academic records, Financial Accounting achievement tests, continuous-assessment records, examination results, and relevant departmental records. Descriptive statistics will be used to summarize students’ attendance patterns, academic characteristics, and Financial Accounting achievement levels. Inferential statistical techniques, including correlation analysis, independent and paired t-tests where appropriate, analysis of variance, and simple or multiple regression analysis, will be used to determine the effect of students’ attendance on academic achievement in Financial Accounting. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that students’ attendance has a significant positive effect on academic achievement in Financial Accounting among students in Nigerian polytechnics. Students with regular attendance are expected to demonstrate higher academic achievement than students with irregular attendance. Regular class attendance may expose students to systematic explanations of Financial Accounting concepts, thereby improving their understanding of accounting principles and procedures. Attendance during practical accounting lessons may provide students with opportunities to observe and practise accounting procedures. Participation in classroom exercises may strengthen students’ ability to solve accounting problems. Attendance during tutorial sessions may provide additional opportunities for clarification and correction of accounting errors. Attendance during revision classes may improve students’ preparation for assessments and examinations. Consistent attendance may also improve students’ familiarity with accounting terminology, procedures, formats, calculations, and problem-solving techniques. Regular interaction with lecturers and classmates may provide opportunities for questions, explanations, feedback, peer learning, and collaborative problem-solving. Students who attend classes consistently may therefore be better positioned to understand sequential Financial Accounting topics in which later concepts depend on knowledge acquired from earlier lessons. Conversely, frequent absenteeism may result in missed explanations, incomplete notes, inadequate practice, limited feedback, reduced classroom participation, and gaps in understanding that may negatively affect academic achievement. However, factors such as students’ personal circumstances, financial difficulties, transportation challenges, health-related absences, family responsibilities, employment commitments, institutional attendance policies, lecturer teaching methods, timetable arrangements, learning environment, class size, availability of learning materials, and students’ prior academic preparation may also influence both attendance and academic achievement. The study therefore expects regular and consistent attendance to contribute significantly to improved academic achievement in Financial Accounting among Accounting students in Nigerian polytechnics. The study is expected to contribute to the literature on students’ attendance, academic achievement, Financial Accounting education, Accounting Education, student participation, classroom engagement, academic performance, learning outcomes, attendance management, accounting instruction, accounting students, polytechnic education, and tertiary education in Nigeria. The findings will provide useful information to the National Board for Technical Education, polytechnic administrators, Accounting departments, Accounting Education departments, Financial Accounting lecturers, academic advisers, examination officers, student-affairs units, curriculum developers, parents, students, and policymakers regarding strategies for improving students’ participation and academic achievement in Financial Accounting. The study will also provide evidence-based recommendations for strengthening attendance monitoring systems, encouraging regular classroom participation, improving lecturer-student engagement, providing supportive learning environments, identifying students with persistent absenteeism, strengthening academic advising, improving attendance records, integrating attendance monitoring with academic support services, and developing appropriate institutional strategies for improving academic achievement in Financial Accounting among Accounting students in Nigerian polytechnics.

Keywords: Students’ attendance, academic achievement, Financial Accounting, Accounting students, classroom attendance, academic performance, student participation, Financial Accounting education, polytechnic education, Nigerian polytechnics, Nigeria.