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Effect of Learning Environment on Students’ Concentration during Accounting Lessons in Nigerian Polytechnics

Abstract

The learning environment is an important factor that may influence students’ concentration, participation, and academic engagement during classroom instruction. In Accounting Education, concentration is particularly important because accounting lessons often require students to follow sequential procedures, interpret financial information, perform calculations, analyse transactions, and apply accounting principles accurately. However, students in Nigerian polytechnics may experience learning environments characterized by overcrowded classrooms, inadequate furniture, poor ventilation, excessive noise, insufficient lighting, uncomfortable temperatures, limited instructional resources, distractions, and other conditions that may affect their ability to concentrate during accounting lessons. A supportive and conducive learning environment may enhance students’ attention and sustained engagement, whereas an unfavourable environment may reduce concentration and interfere with effective learning. Against this background, this study investigates the effect of learning environment on students’ concentration during accounting lessons in Nigerian polytechnics. The study will be anchored on the Learning Environment Theory, Attention Theory, and Ecological Systems Theory. Learning Environment Theory emphasizes the influence of physical, social, and instructional classroom conditions on students’ learning experiences and engagement. Attention Theory explains how environmental stimuli and classroom conditions may influence students’ ability to focus and sustain attention on learning activities. Ecological Systems Theory emphasizes the interaction between students and the immediate educational environment in shaping learning behaviour and development. Collectively, these theoretical perspectives provide a suitable framework for explaining how learning-environment conditions may influence students’ concentration during accounting lessons. The study will adopt a quantitative analytical cross-sectional 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, classes, and eligible students. Data will be collected using structured questionnaires, learning-environment assessment scales, classroom observation checklists, student concentration scales, lesson-engagement measures, and relevant classroom records where available. Learning environment will be assessed using indicators such as classroom size, classroom capacity, seating arrangement, availability and condition of desks and chairs, classroom space, ventilation, temperature, lighting, classroom cleanliness, noise level, external distractions, classroom interruptions, electricity supply, availability of instructional materials, availability of accounting textbooks, availability of accounting equipment, use of teaching aids, access to digital learning resources, availability of computers, internet access, classroom technology, lecturer-student ratio, classroom organization, lesson scheduling, classroom discipline, peer interaction, lecturer-student interaction, classroom atmosphere, student comfort, accessibility of learning materials, and general classroom conduciveness. Students’ concentration during accounting lessons will be assessed using indicators such as ability to maintain attention, sustained focus during lessons, attentiveness during explanations, listening behaviour, participation in accounting activities, ability to follow accounting procedures, ability to complete accounting exercises, accuracy in responding to questions, ability to remember lesson content, ability to remain focused during calculations, ability to avoid classroom distractions, responsiveness to lecturer instructions, participation in individual tasks, participation in group tasks, persistence during difficult accounting problems, engagement with accounting materials, note-taking behaviour, lesson attendance, punctuality, task completion, reduced off-task behaviour, reduced distraction, and overall concentration during accounting instruction. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, learning-environment conditions, and concentration levels. 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 learning environment on students’ concentration during accounting lessons. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that learning environment has a significant effect on students’ concentration during accounting lessons in Nigerian polytechnics. Students who learn in conducive classroom environments are expected to demonstrate higher levels of concentration than students exposed to less favourable learning conditions. Appropriate classroom size and adequate space may reduce physical discomfort and overcrowding, thereby allowing students to focus more effectively on accounting lessons. Suitable seating arrangements may improve visibility, interaction, and participation. Comfortable desks and chairs may reduce physical discomfort that could interfere with sustained attention. Adequate ventilation and appropriate classroom temperature may improve students’ comfort and ability to remain attentive. Good lighting may enhance students’ ability to read accounting materials, observe instructional demonstrations, and complete written calculations. Reduced classroom noise and external distractions may help students maintain attention during explanations and problem-solving activities. Reliable electricity supply may support the use of computers, projectors, digital accounting resources, and other instructional technologies. Availability of accounting textbooks and instructional materials may enable students to follow lessons more effectively and remain engaged with learning tasks. Access to computers, internet services, and digital learning resources may support interactive accounting instruction and reduce learning barriers. Appropriate lecturer-student ratios may facilitate closer interaction, timely clarification of difficult accounting concepts, and greater student participation. Effective classroom organization may reduce unnecessary interruptions and improve lesson flow. Good classroom discipline may minimize disruptive behaviour and support sustained attention. Positive peer interaction may encourage students to participate actively in accounting activities. Constructive lecturer-student interaction may increase engagement and willingness to ask questions. A supportive classroom atmosphere may promote psychological comfort and encourage students to concentrate on lessons. Accessible learning materials may reduce unnecessary movement and interruptions during accounting instruction. Overall classroom conduciveness may therefore contribute to improved attentiveness, sustained focus, task engagement, and concentration during accounting lessons. Conversely, overcrowding, excessive noise, inadequate lighting, poor ventilation, uncomfortable temperatures, poor seating arrangements, insufficient instructional resources, unreliable electricity, technological limitations, classroom interruptions, and disruptive peer behaviour may negatively affect students’ concentration. The study therefore expects a supportive, comfortable, well-organized, adequately resourced, and distraction-reduced learning environment to contribute significantly to improved concentration during accounting lessons in Nigerian polytechnics. The study is expected to contribute to the literature on learning environment, student concentration, accounting education, classroom conditions, accounting instruction, student engagement, classroom management, educational facilities, instructional resources, learning conditions, attention during lessons, classroom distractions, accounting students, polytechnic education, and education in Nigeria. The findings will provide useful information to the National Board for Technical Education, polytechnic administrators, Accounting Education departments, accounting lecturers, classroom managers, educational planners, curriculum developers, and policymakers regarding strategies for improving classroom conditions and students’ learning experiences. The study will also provide evidence-based recommendations for improving classroom facilities, reducing overcrowding, providing adequate furniture, improving ventilation and lighting, minimizing classroom noise and external distractions, ensuring reliable electricity supply, increasing access to accounting instructional materials, strengthening digital learning resources, improving classroom organization, promoting effective classroom management, and creating conducive learning environments that support sustained concentration during accounting lessons in Nigerian polytechnics.

Keywords: Learning environment, students’ concentration, accounting lessons, Accounting Education students, classroom conditions, classroom facilities, instructional resources, student engagement, classroom distractions, attention, polytechnic education, Nigerian polytechnics, Nigeria.