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Effect of Short-Form Educational Videos on Students’ Understanding of Difficult Accounting Concepts in Nigerian Universities

Abstract

Understanding difficult accounting concepts is an important requirement for successful learning in Accounting Education because students are expected to apply theoretical principles to increasingly complex accounting problems. Short-form educational videos provide concise and visually engaging explanations that can simplify complex ideas, demonstrate accounting procedures, and allow students to review difficult topics repeatedly. However, students may experience difficulties understanding abstract and technical accounting concepts when instruction relies mainly on conventional classroom explanations. This study examines the effect of short-form educational videos on students’ understanding of difficult accounting concepts in Nigerian universities. The study is aimed at determining whether exposure to short-form educational videos improves students’ comprehension of complex accounting concepts. Short-form educational videos are brief instructional videos designed to present specific concepts, procedures, examples, or explanations within a limited period. In accounting education, such videos can be used to explain topics involving calculations, classifications, accounting treatments, financial reporting procedures, and other concepts that students commonly find difficult. Through the combination of narration, visual illustrations, worked examples, and step-by-step demonstrations, short-form videos can present accounting information in a simplified and focused manner. Students can also pause, replay, and review the videos according to their individual learning needs, providing additional opportunities for reinforcement. Students’ understanding of difficult accounting concepts refers to their ability to explain, interpret, distinguish, and apply accounting principles that are considered complex or challenging. Adequate understanding enables students to move beyond memorization and correctly apply accounting concepts when solving problems and interpreting financial information. Short-form educational videos may improve this understanding by breaking complex concepts into smaller and more manageable learning units. Repeated exposure to concise explanations and practical examples may also help students identify important relationships between accounting principles and their applications. The study will adopt a quasi-experimental research design. The population will consist of Accounting Education students in selected Nigerian universities, from which an appropriate sample will be selected and assigned to relevant instructional groups. Data will be collected using an accounting concepts understanding test designed to measure students’ comprehension of selected difficult accounting concepts before and after exposure to short-form educational videos. The instrument will be subjected to appropriate validity and reliability procedures before administration. Data obtained will be analyzed using descriptive statistics and an appropriate inferential statistical technique to determine the effect of short-form educational videos on students’ understanding of difficult accounting concepts. The study is expected to establish that short-form educational videos have a positive effect on students’ understanding of difficult accounting concepts. Students exposed to short-form educational videos are expected to demonstrate improved ability to explain, interpret, and apply challenging accounting concepts compared with students receiving conventional instruction alone. The study may further establish that the concise presentation, visual explanation, repeated viewing, and practical examples provided through short-form videos can help students overcome difficulties associated with understanding complex accounting content. The findings are expected to have implications for the teaching and learning of Accounting Education in universities. Accounting lecturers may need to complement conventional classroom instruction with short-form educational videos that focus on specific difficult concepts and accounting procedures. Videos can be incorporated into lectures, revision activities, assignments, and independent learning sessions to provide students with additional opportunities for review. Such an approach may also support flexible learning by allowing students to revisit explanations at their own pace and focus on areas they find particularly challenging. The study is expected to be significant to accounting students, lecturers, university management, curriculum developers, instructional designers, and other stakeholders in Accounting Education. Students may benefit from clearer explanations and additional opportunities to review difficult concepts, while lecturers may gain an effective supplementary instructional resource for addressing areas of persistent misunderstanding. University management may use the findings to support the adoption of digital learning resources, while curriculum developers may consider integrating short-form educational content into accounting instruction. The study may also contribute to improving students’ readiness for more advanced accounting courses. The study recommends that universities should encourage the use of well-designed short-form educational videos as supplementary resources for teaching difficult accounting concepts. Accounting lecturers should develop or select concise videos that provide accurate explanations, relevant illustrations, and practical accounting examples. Students should also be encouraged to use these videos for revision and independent learning while continuing to engage with broader accounting materials and classroom activities. The study concludes that short-form educational videos can provide an effective instructional approach for improving students’ understanding of difficult accounting concepts and supporting more flexible and engaging Accounting Education.

Keywords: Short-Form Educational Videos, Accounting Students, Difficult Accounting Concepts, Video-Based Learning, Accounting Education, Digital Learning, Accounting Concept Understanding, Educational Videos, Visual Learning, Technology-Supported Learning, Accounting Instruction, Conceptual Understanding, Multimedia Learning, Digital Education, Accounting Learning