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Effect of Accounting Education on Students’ Knowledge of Robotic Process Automation in Accounting Practice in Nigeria

Abstract

Robotic Process Automation (RPA) is increasingly transforming accounting practice by automating repetitive, rule-based, and high-volume activities such as data entry, invoice processing, transaction reconciliation, payroll processing, report generation, accounts payable and receivable procedures, and financial data management. As accounting practice becomes increasingly technology-driven, Accounting Education students require adequate knowledge of RPA and its applications to prepare for emerging accounting roles. However, limited exposure to automation technologies within accounting education may result in inadequate understanding of RPA concepts, applications, benefits, limitations, and implications for accounting practice among students in Nigeria. Accounting Education provides an avenue through which students can acquire relevant knowledge about emerging technologies and their application to contemporary accounting processes. Against this background, this study investigates the effect of Accounting Education on students’ knowledge of Robotic Process Automation in accounting practice in Nigeria. The study will be anchored on Experiential Learning Theory, Technology Acceptance Model, and Human Capital Theory. Experiential Learning Theory explains how students develop knowledge and competencies through practical experiences, reflection, conceptual understanding, and active experimentation. The Technology Acceptance Model explains how students’ perceived usefulness and perceived ease of use of RPA technologies may influence their understanding and acceptance of automation in accounting practice. Human Capital Theory emphasizes the importance of education and skills development in preparing individuals for productive employment and changing workplace requirements. Collectively, these theoretical perspectives provide a suitable framework for explaining how Accounting Education may influence students’ knowledge of Robotic Process Automation in accounting practice. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The population will comprise Accounting Education students enrolled in selected universities and polytechnics in Nigeria. A multistage sampling technique will be used to select institutions, departments, levels of study, classes, and eligible students. Accounting Education will be assessed using indicators such as exposure to accounting-technology courses, classroom instruction on emerging accounting technologies, RPA-related learning materials, practical demonstrations, case studies, technology-based accounting exercises, exposure to accounting software, practical laboratory activities, instructor-led demonstrations, technology-integrated assignments, industry-oriented learning activities, and opportunities to examine automated accounting processes. Students’ knowledge of RPA in accounting practice will be assessed using indicators such as understanding of RPA concepts, identification of RPA tools, recognition of repetitive accounting tasks suitable for automation, understanding of rule-based processes, knowledge of software bots, understanding of workflow automation, invoice-processing automation, accounts-payable automation, accounts-receivable automation, payroll automation, bank-reconciliation automation, transaction-processing automation, data-entry automation, report-generation automation, financial-data extraction, data validation, transaction matching, exception handling, audit-trail generation, automated controls, robotic accounting workflows, RPA implementation requirements, benefits of RPA, limitations of RPA, risks of RPA, cybersecurity considerations, data privacy, internal control implications, audit implications, employment implications, ethical considerations, human-RPA collaboration, RPA governance, and the role of accountants in automated accounting environments. Data will be collected using structured questionnaires, RPA knowledge assessment tests, scenario-based questions, practical accounting-technology tasks, observation checklists, and relevant academic records. Descriptive statistics will be used to summarize students’ characteristics, exposure to Accounting Education, level of RPA awareness, and knowledge of RPA applications in accounting practice. Inferential statistical techniques, including chi-square tests, t-tests, correlation analysis, and logistic or multiple regression analysis where appropriate, will be used to determine the effect of Accounting Education on students’ knowledge of RPA in accounting practice. Where a quasi-experimental design is adopted, students’ RPA knowledge scores before and after exposure to RPA-focused Accounting Education may be compared with those of a comparison group to determine changes associated with the educational 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 Education has a significant positive effect on students’ knowledge of Robotic Process Automation in accounting practice in Nigeria. Students exposed to accounting education that incorporates emerging technologies are expected to demonstrate greater knowledge of RPA concepts and applications than students with limited exposure to technology-integrated accounting instruction. Instruction on accounting technologies may improve students’ understanding of how RPA can automate repetitive accounting activities. Exposure to RPA concepts may improve students’ ability to identify accounting processes suitable for automation, particularly routine and rule-based activities. Practical demonstrations may strengthen students’ understanding of software bots and automated workflows. Invoice-processing exercises may improve students’ knowledge of automated invoice capture, validation, approval, and posting. Accounts-payable activities may strengthen students’ understanding of automated supplier-payment processes. Accounts-receivable exercises may improve knowledge of automated customer-account processing and collection procedures. Payroll-related activities may strengthen students’ understanding of automated payroll calculations and processing. Bank-reconciliation exercises may improve students’ knowledge of automated transaction matching and reconciliation procedures. Data-entry activities may demonstrate how RPA can reduce repetitive manual input. Report-generation activities may improve students’ understanding of automated financial reporting processes. Financial-data extraction exercises may strengthen students’ knowledge of obtaining information from multiple accounting sources. Data-validation activities may improve students’ understanding of automated verification procedures. Transaction-matching exercises may strengthen knowledge of automated comparison and reconciliation. Exception-handling activities may improve students’ understanding of how automated systems identify transactions requiring human intervention. Audit-trail activities may strengthen students’ knowledge of transaction traceability and automated documentation. Automated-control activities may improve students’ understanding of how RPA can support internal control procedures. Accounting-workflow exercises may strengthen students’ ability to understand the sequence of automated accounting processes. Case studies may improve students’ knowledge of real-world applications of RPA in accounting departments and organizations. Technology-based assignments may encourage students to examine the relationship between accounting procedures and automation technologies. Industry-oriented activities may expose students to contemporary uses of RPA in professional accounting practice. However, inadequate access to RPA-enabled accounting laboratories, limited availability of relevant instructional materials, insufficient lecturer training, outdated accounting curricula, limited access to accounting technology, high class sizes, inadequate practical training periods, unreliable electricity supply, poor internet connectivity, limited institutional funding, insufficient industry collaboration, and students’ limited prior exposure to automation technologies may reduce the effectiveness of Accounting Education in developing RPA knowledge. The study therefore expects technology-integrated, practical, current, and industry-relevant Accounting Education to contribute significantly to improved knowledge of Robotic Process Automation among Accounting Education students in Nigeria. The study is expected to contribute to the literature on Accounting Education, Robotic Process Automation, accounting technology, emerging accounting technologies, digital accounting, accounting automation, accounting software, artificial intelligence in accounting, intelligent automation, automated financial processes, invoice processing, accounts payable, accounts receivable, payroll automation, bank reconciliation, transaction processing, data-entry automation, financial-data management, automated reporting, audit trails, internal controls, cybersecurity, data privacy, accounting employability, technological competence, digital competence, professional accounting education, Accounting Education students, Nigerian universities, Nigerian polytechnics, and accounting practice in Nigeria. The findings will provide useful information to the National Universities Commission, National Board for Technical Education, universities, polytechnics, Accounting Education departments, accounting educators, curriculum developers, professional accounting bodies, accounting firms, employers, technology providers, financial institutions, and policymakers regarding strategies for preparing students for technology-driven accounting workplaces. The study will also provide evidence-based recommendations for incorporating RPA concepts into Accounting Education curricula, providing students with practical exposure to accounting automation, strengthening accounting-technology laboratories, improving lecturers’ knowledge of emerging accounting technologies, developing RPA-focused instructional materials, expanding collaboration between educational institutions and accounting organizations, increasing students’ awareness of automation opportunities and risks, and aligning Accounting Education programmes with the evolving technological requirements of accounting practice in Nigeria.

Keywords: Accounting Education, Robotic Process Automation, RPA, accounting automation, accounting technology, digital accounting, accounting software, automated accounting processes, emerging accounting technologies, technological competence, digital competence, Accounting Education students, Nigeria.