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Effect of Availability of Accounting Textbooks on Students’ Academic Achievement in Nigerian Polytechnics

Abstract

The availability of adequate and relevant accounting textbooks is an important factor in effective accounting education, as textbooks provide students with foundational knowledge, practical examples, accounting procedures, exercises, and reference materials for independent learning. In Nigerian polytechnics, where students are expected to develop both theoretical knowledge and practical accounting competencies, inadequate access to current and relevant accounting textbooks may limit students’ understanding of accounting concepts and negatively influence their academic performance. Limited textbook availability may arise from insufficient library resources, high textbook costs, outdated editions, inadequate institutional provision, and limited access to appropriate digital accounting resources. Against this background, this study investigates the effect of availability of accounting textbooks on students’ academic achievement in Nigerian polytechnics. The study will be anchored on Resource-Based Learning Theory, Cognitive Learning Theory, and Human Capital Theory. Resource-Based Learning Theory emphasizes the importance of adequate learning resources in supporting students’ learning experiences and academic performance. Cognitive Learning Theory explains how appropriate instructional materials facilitate the acquisition, organization, retention, and application of knowledge. Human Capital Theory views education and access to relevant learning resources as investments that enhance students’ knowledge, skills, productivity, and future professional competence. Collectively, these theoretical perspectives provide a suitable framework for explaining how the availability of accounting textbooks may influence students’ academic achievement. The study will adopt a quantitative correlational or ex post facto research design. The population will comprise Accounting Education students enrolled in selected Nigerian polytechnics. A multistage sampling technique will be used to select states, polytechnics, departments, levels of study, and eligible students. Data will be collected using structured questionnaires, textbook-availability assessment checklists, library resource inventories, students’ academic records, and relevant institutional documents. Availability of accounting textbooks will be assessed using indicators such as adequacy of textbooks, relevance to accounting courses, currency of editions, accessibility, condition of textbooks, number of copies available, library accessibility, availability of recommended textbooks, availability of reference materials, availability of practical accounting textbooks, availability of financial accounting textbooks, availability of management accounting textbooks, availability of cost accounting textbooks, availability of taxation textbooks, availability of auditing textbooks, availability of public sector accounting textbooks, availability of accounting education textbooks, availability of digital accounting textbooks, ease of textbook borrowing, duration of access, textbook affordability, and frequency of textbook use. Students’ academic achievement will be assessed using indicators such as examination scores, continuous assessment scores, assignment performance, test scores, course grades, grade point averages, accounting-course performance, and overall academic achievement. Descriptive statistics will be used to summarize students’ characteristics, textbook availability, accessibility, utilization patterns, and academic performance. Inferential statistical techniques, including correlation analysis, t-tests, analysis of variance, and multiple regression analysis where appropriate, will be used to determine the effect of accounting textbook availability on students’ academic achievement. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that the availability of accounting textbooks has a significant positive effect on students’ academic achievement in Nigerian polytechnics. Students with adequate access to relevant, current, and accessible accounting textbooks are expected to demonstrate better understanding of accounting concepts and achieve higher academic performance than students with limited access to appropriate textbooks. Adequate textbooks may support students’ independent study, revision, completion of assignments, preparation for examinations, understanding of accounting procedures, and development of problem-solving abilities. Access to financial accounting, management accounting, cost accounting, taxation, auditing, and public sector accounting textbooks may provide students with broader academic resources for understanding different areas of accounting. Current editions may also expose students to updated accounting principles, standards, procedures, and contemporary accounting practices. However, inadequate numbers of copies, outdated textbooks, high textbook costs, poor library facilities, restricted borrowing periods, limited access to digital resources, and insufficient institutional funding may reduce the contribution of textbooks to students’ academic achievement. The study therefore expects improved availability, accessibility, adequacy, relevance, and currency of accounting textbooks to contribute significantly to enhanced academic achievement among Accounting Education students in Nigerian polytechnics. The study is expected to contribute to the literature on accounting education, instructional resources, accounting textbooks, learning resources, academic achievement, resource-based learning, cognitive learning, human capital development, and tertiary education in Nigeria. The findings will provide useful information to the National Board for Technical Education, polytechnic administrators, academic departments, accounting educators, librarians, curriculum developers, educational planners, and policymakers regarding strategies for improving students’ access to relevant accounting learning resources. The study will also provide evidence-based recommendations for increasing the provision of current accounting textbooks, improving library resources, expanding access to digital accounting textbooks, ensuring adequate copies of recommended textbooks, reducing barriers to textbook access, strengthening institutional funding for learning resources, and improving the availability of relevant accounting materials for students in Nigerian polytechnics.

Keywords: Accounting textbooks, textbook availability, academic achievement, Accounting Education students, learning resources, instructional materials, accounting education, library resources, academic performance, Nigerian polytechnics, tertiary education, Nigeria.