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Effect of Accounting Documentary Videos on Students’ Understanding of Contemporary Accounting Practices in Nigerian Polytechnics

Abstract

Contemporary accounting practices are increasingly influenced by technological development, digital financial systems, changing regulatory requirements, electronic transactions, sustainability reporting, data analytics, automation, and other developments within the accounting profession. Accounting Education students therefore require adequate exposure to current accounting practices to complement the theoretical knowledge acquired in the classroom. However, conventional teaching methods may provide limited opportunities for students to observe how accounting principles and procedures are applied in modern organizational settings. Accounting Documentary Videos can provide visual and contextual learning experiences by presenting real or simulated accounting activities, professional practices, technological applications, regulatory developments, and workplace situations. Such videos may help students connect accounting theories with practical and contemporary applications while improving their understanding of developments within the profession. Against this background, this study investigates the effect of Accounting Documentary Videos on students’ understanding of contemporary accounting practices in Nigerian polytechnics. The study will be anchored on Experiential Learning Theory, Social Cognitive Theory, and Multimedia Learning Theory. Experiential Learning Theory explains how students develop knowledge through concrete experiences, reflective observation, conceptualization, and active experimentation. Social Cognitive Theory emphasizes learning through observation, modelling, interaction, and reinforcement, making visual exposure to professional accounting practices potentially useful for developing students’ understanding. Multimedia Learning Theory explains how learners may develop better understanding when relevant verbal and visual information are presented together in an organized manner. Collectively, these theoretical perspectives provide a suitable framework for explaining how Accounting Documentary Videos may influence students’ understanding of contemporary accounting practices. The study will adopt a quantitative quasi-experimental 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, contemporary accounting-practice understanding assessment scales, standardized achievement tests, documentary-video exposure records, observation checklists, and pre-test and post-test instruments. Accounting Documentary Videos will be assessed using indicators such as video relevance, accounting-content accuracy, coverage of contemporary accounting issues, presentation of digital accounting systems, exposure to accounting technologies, professional demonstrations, workplace examples, regulatory developments, electronic financial transactions, computerized accounting procedures, accounting software applications, financial reporting practices, auditing practices, taxation practices, management accounting applications, sustainability reporting, forensic accounting, data analytics, artificial intelligence applications, accounting automation, cybersecurity, digital financial information, professional ethics, corporate governance, internal controls, financial documentation, electronic record keeping, professional communication, accounting career practices, and opportunities for reflection and discussion. Students’ understanding of contemporary accounting practices will be assessed using indicators such as recognition of modern accounting technologies, understanding of computerized accounting systems, understanding of electronic financial transactions, knowledge of current financial reporting practices, awareness of contemporary auditing procedures, understanding of digital taxation practices, knowledge of management accounting applications, awareness of sustainability reporting, understanding of forensic accounting practices, awareness of accounting data analytics, understanding of artificial intelligence applications in accounting, awareness of accounting automation, understanding of cybersecurity risks, knowledge of digital financial-information management, understanding of professional ethics, awareness of corporate governance practices, understanding of internal-control systems, knowledge of electronic documentation, understanding of digital record keeping, awareness of contemporary professional communication practices, understanding of workplace accounting procedures, ability to interpret contemporary accounting scenarios, ability to relate accounting theory to practice, ability to identify current accounting challenges, ability to recognize emerging accounting technologies, and ability to apply contemporary accounting knowledge to practical accounting situations. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, exposure to Accounting Documentary Videos, sources of accounting information, and levels of understanding of contemporary accounting practices. Inferential statistical techniques, including paired and independent t-tests, analysis of covariance (ANCOVA), correlation analysis, and multiple regression analysis where appropriate, will be used to determine the effect of Accounting Documentary Videos on students’ understanding of contemporary accounting practices. Where a quasi-experimental design is adopted, students’ understanding scores before and after exposure to Accounting Documentary Videos may be compared with those of a control group receiving conventional classroom instruction 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 Accounting Documentary Videos have a significant positive effect on students’ understanding of contemporary accounting practices in Nigerian polytechnics. Students exposed to relevant and well-designed Accounting Documentary Videos are expected to demonstrate greater understanding of how accounting principles are applied within modern organizational and professional environments. Videos showing computerized accounting systems may improve students’ understanding of technology-supported accounting processes. Exposure to digital financial systems may strengthen students’ knowledge of electronic accounting procedures. Demonstrations of electronic transactions may improve students’ understanding of modern payment and financial-record processes. Videos on accounting software may strengthen students’ awareness of computerized bookkeeping and financial reporting. Exposure to current financial reporting practices may improve students’ understanding of contemporary reporting requirements. Auditing documentaries may strengthen students’ knowledge of modern audit procedures and technology-supported audit activities. Taxation-related videos may improve students’ understanding of electronic tax administration and contemporary tax practices. Management accounting videos may strengthen students’ understanding of how accounting information supports planning, budgeting, costing, and managerial decision-making. Sustainability-reporting videos may increase students’ awareness of emerging non-financial reporting practices. Forensic accounting documentaries may improve students’ understanding of fraud investigation and financial analysis. Data-analytics videos may strengthen students’ awareness of the use of accounting data for analysis and decision-making. Artificial-intelligence demonstrations may improve students’ understanding of emerging technological applications in accounting. Videos on accounting automation may help students understand how repetitive accounting tasks can be supported by technology. Cybersecurity-related content may increase students’ awareness of risks associated with digital financial information. Exposure to digital financial-information management may strengthen students’ understanding of protecting, processing, and using electronic accounting records. Professional-ethics documentaries may improve students’ understanding of ethical responsibilities in accounting. Corporate-governance videos may strengthen students’ awareness of accountability, oversight, transparency, and organizational control. Internal-control demonstrations may improve students’ understanding of contemporary control procedures. Electronic-documentation videos may strengthen students’ knowledge of digital source documents and financial records. Digital-record-keeping activities may improve students’ understanding of electronic storage and retrieval of accounting information. Professional-communication videos may strengthen students’ understanding of communication practices expected in modern accounting workplaces. Accounting-career documentaries may expose students to contemporary professional roles and workplace expectations. Practical workplace scenarios may help students interpret accounting activities within realistic organizational contexts. Opportunities for reflection and discussion may strengthen students’ ability to connect observed practices with previously learned accounting concepts. The visual presentation of accounting processes may make complex contemporary practices easier for students to understand and remember. However, the effectiveness of Accounting Documentary Videos may be constrained by limited access to computers and audiovisual equipment, poor internet connectivity, unreliable electricity supply, inadequate classroom facilities, limited availability of high-quality accounting documentaries, outdated video content, inaccurate or oversimplified accounting information, insufficient lecturer guidance, large class sizes, limited instructional time, passive viewing without follow-up activities, poor student engagement, inadequate opportunities for discussion, limited access to current professional materials, and weak integration of documentary-based learning into Accounting Education curricula. The study therefore expects relevant, accurate, current, engaging, professionally oriented, and adequately supervised Accounting Documentary Videos to contribute significantly to improved understanding of contemporary accounting practices among Accounting Education students in Nigerian polytechnics. The study is expected to contribute to the literature on Accounting Documentary Videos, contemporary accounting practices, Experiential Learning Theory, Social Cognitive Theory, Multimedia Learning Theory, accounting education, practical accounting education, technology-supported accounting education, computerized accounting, digital accounting, electronic financial transactions, accounting software, financial reporting, auditing, taxation, management accounting, sustainability reporting, forensic accounting, accounting data analytics, artificial intelligence in accounting, accounting automation, cybersecurity, digital financial information, professional ethics, corporate governance, internal controls, electronic documentation, digital record keeping, workplace accounting practices, accounting professional development, technological competence, professional competence, Accounting Education students, Nigerian polytechnics, and Accounting Education in Nigeria. The findings will provide useful information to the National Board for Technical Education, polytechnic administrators, Accounting Education departments, accounting educators, curriculum developers, professional accounting bodies, accounting firms, technology providers, employers, industry partners, and policymakers regarding strategies for improving students’ exposure to contemporary accounting practices. The study will also provide evidence-based recommendations for integrating Accounting Documentary Videos into Accounting Education programmes, developing updated and curriculum-aligned accounting video resources, exposing students to contemporary accounting technologies and workplace practices, combining documentary viewing with practical exercises and classroom discussions, improving students’ awareness of emerging developments in the accounting profession, strengthening digital accounting knowledge, providing lecturers with appropriate audiovisual instructional resources, expanding collaboration between polytechnics and accounting organizations, and aligning Accounting Education programmes with the changing requirements of modern accounting practice in Nigeria.

Keywords: Accounting Documentary Videos, contemporary accounting practices, accounting education, digital accounting, computerized accounting, accounting technology, financial reporting, auditing, taxation, management accounting, sustainability reporting, forensic accounting, accounting data analytics, artificial intelligence, accounting automation, cybersecurity, practical accounting education, Accounting Education students, Nigerian polytechnics, Nigeria.