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Impact of Open-Book Assessment on Students’ Application of Accounting Knowledge in Nigerian Universities

Abstract

The increasing emphasis on higher-order thinking, problem-solving, and practical application in higher education has encouraged the use of assessment approaches that move beyond students' ability to recall information. Open-book assessment allows students to consult approved textbooks, accounting standards, lecture materials, reference documents, and other permitted resources while completing assessment tasks. In accounting education, this approach may encourage students to locate relevant information, interpret accounting principles, apply professional guidance, analyse financial information, and solve realistic accounting problems rather than relying primarily on memorization. In Nigerian universities, where accounting courses often require students to understand and apply complex accounting concepts, open-book assessment may provide an alternative approach to evaluating students' ability to apply accounting knowledge. However, concerns regarding assessment design, students' preparedness for open-book examinations, access to appropriate resources, time management, academic integrity, and lecturers' ability to develop higher-order assessment tasks may influence its effectiveness. Against this background, this study investigates the impact of open-book assessment on students' application of accounting knowledge in Nigerian universities. The study will be anchored on Constructivist Learning Theory, Experiential Learning Theory, and Bloom's Revised Taxonomy. Constructivist Learning Theory emphasizes active learning, knowledge construction, interpretation, and problem-solving rather than passive memorization. Experiential Learning Theory emphasizes the application of knowledge through practical tasks, reflection, and problem-solving activities. Bloom's Revised Taxonomy distinguishes between lower-order cognitive processes such as remembering and understanding and higher-order processes such as applying, analysing, evaluating, and creating, providing a suitable framework for examining whether open-book assessment strengthens students' ability to apply accounting knowledge. Collectively, these theoretical perspectives provide a suitable framework for explaining how open-book assessment may influence students' application of accounting knowledge. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The study population will comprise undergraduate and postgraduate 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. Open-book assessment will be assessed using indicators such as frequency of open-book assessments, availability of approved reference materials, use of accounting standards, access to textbooks and lecture notes, access to financial reporting guidelines, case-based assessment tasks, problem-solving questions, analytical questions, application-based questions, time allocation, assessment instructions, lecturer guidance, permitted digital resources, assessment preparation, and feedback. Students' application of accounting knowledge will be assessed using indicators such as application of accounting principles, interpretation of accounting standards, preparation of accounting entries, financial statement preparation, accounting adjustments, analysis of financial information, problem-solving, treatment of complex transactions, application of auditing principles, taxation applications, budgeting, financial analysis, error identification and correction, and ability to justify accounting decisions. Data will be collected using structured questionnaires, standardized accounting application tests, open-book assessment tasks, case studies, practical accounting exercises, observation checklists, assessment scripts, 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, exposure to open-book assessment, assessment experiences, and levels of accounting knowledge application. 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 impact of open-book assessment on students' application of accounting knowledge. Where a quasi-experimental design is adopted, accounting knowledge application scores before and after exposure to open-book assessment may be compared with those of a comparison group 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 open-book assessment has a significant positive impact on students' application of accounting knowledge in Nigerian universities. Students exposed to well-designed open-book assessments are expected to demonstrate stronger abilities to locate relevant accounting information, interpret accounting standards, analyse financial information, solve accounting problems, and apply accounting principles to realistic situations than students assessed primarily through conventional closed-book examinations. Open-book assessment may reduce excessive emphasis on memorization and encourage students to develop information-searching, analytical, critical-thinking, problem-solving, and professional judgement skills. The use of realistic case-based questions may also help students understand how accounting knowledge is applied in professional environments where accountants routinely consult accounting standards, legislation, professional guidance, and other reference materials. However, poorly designed questions, excessive dependence on reference materials, inadequate time management, limited student familiarity with open-book assessment, unequal access to resources, and weak assessment supervision may reduce its effectiveness. The study therefore expects structured, application-focused, properly supervised, and professionally relevant open-book assessment to contribute significantly to improved application of accounting knowledge among accounting education students in Nigerian universities. The study is expected to contribute to the literature on open-book assessment, application of accounting knowledge, accounting education, higher-order thinking, assessment practices, competency-based assessment, problem-solving, professional judgement, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, faculties of education and management sciences, accounting education departments, accounting educators, professional accounting bodies, curriculum developers, employers, and policymakers regarding strategies for improving accounting assessment practices. The study will also provide evidence-based recommendations for incorporating appropriately designed open-book assessments into accounting courses, developing case-based and application-oriented assessment questions, training lecturers in higher-order assessment design, establishing clear guidelines on permitted reference materials, integrating accounting standards and professional guidance into assessment activities, strengthening assessment integrity, and preparing accounting education students to apply accounting knowledge effectively in academic and professional settings in Nigeria.

Keywords: Open-book assessment, application of accounting knowledge, accounting education students, accounting assessment, higher-order thinking, problem-solving, professional judgement, competency-based assessment, accounting education, Nigerian universities, Nigeria.