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Effect of Accounting Peer Tutoring on Students’ Mastery of Difficult Accounting Concepts in Nigerian Polytechnics

Abstract

Mastery of difficult accounting concepts is essential for the academic success and professional development of Accounting Education students because accounting requires learners to understand, apply, interpret, and integrate complex principles across different areas of financial and managerial accounting. However, some Accounting Education students in Nigerian polytechnics experience difficulties understanding abstract, technical, and computation-intensive accounting concepts, which may negatively affect their academic performance and practical competence. Conventional teacher-centred instructional approaches may provide limited opportunities for individualized explanation, collaborative learning, repeated practice, and immediate feedback. Accounting Peer Tutoring provides an instructional approach in which students support one another through structured explanations, guided practice, problem-solving, discussion, and feedback. Such activities may improve students’ understanding and mastery of difficult accounting concepts by creating additional opportunities for active participation and collaborative learning. Against this background, this study investigates the effect of Accounting Peer Tutoring on students’ mastery of difficult accounting concepts in Nigerian polytechnics. The study will be anchored on Social Constructivist Theory, Social Learning Theory, and Experiential Learning Theory. Social Constructivist Theory explains that students develop knowledge through interaction, dialogue, collaboration, and shared problem-solving. Social Learning Theory emphasizes learning through observation, modelling, imitation, reinforcement, feedback, and interaction with peers. Experiential Learning Theory explains how students develop deeper understanding through active participation, practical experience, reflection, conceptualization, and application. Collectively, these theoretical perspectives provide a suitable framework for explaining how Accounting Peer Tutoring may influence students’ mastery of difficult accounting concepts. 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, accounting concept mastery tests, achievement tests, problem-solving exercises, practical accounting tasks, observation checklists, peer-tutoring participation records, and pre-test and post-test assessments. Accounting Peer Tutoring will be assessed using indicators such as peer-tutor selection, tutor preparation, tutor orientation, peer-group formation, matching of tutors and learners, tutoring frequency, tutoring duration, tutoring session attendance, peer explanation, concept discussion, collaborative problem-solving, worked-example explanation, question-and-answer activities, guided practice, repeated practice, peer demonstration, peer feedback, peer correction, peer assessment, learner participation, tutor participation, group discussion, accounting case analysis, practical exercises, individualized assistance, difficult-concept identification, learning-resource sharing, accounting terminology explanation, calculation demonstration, error identification, error correction, reflective activities, progress monitoring, tutor evaluation, learner evaluation, lecturer supervision, tutoring materials, structured tutoring guides, tutoring worksheets, digital tutoring resources, online peer interaction, and feedback mechanisms. Students’ mastery of difficult accounting concepts will be assessed using indicators such as understanding of accounting terminology, conceptual knowledge, recognition of accounting principles, interpretation of accounting information, application of accounting rules, classification of accounting transactions, preparation of accounting entries, journal-entry preparation, ledger posting, trial-balance preparation, adjustment procedures, financial-statement preparation, error identification, error correction, depreciation accounting, inventory accounting, bank reconciliation, control-account preparation, partnership accounting, company accounting, manufacturing accounting, cost accounting, management accounting, budgeting, standard costing, marginal costing, absorption costing, contract costing, taxation concepts, auditing concepts, accounting analysis, accounting calculations, problem-solving ability, application of accounting procedures, interpretation of accounting scenarios, ability to explain accounting concepts, retention of accounting knowledge, transfer of knowledge to new problems, accuracy in accounting computations, speed of problem solving, confidence in handling difficult accounting tasks, and overall mastery of difficult accounting concepts. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, exposure to Accounting Peer Tutoring, tutoring experiences, and accounting concept mastery levels. 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 Peer Tutoring on students’ mastery of difficult accounting concepts. Where a quasi-experimental design is adopted, students’ mastery scores before and after participation in peer tutoring 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 Peer Tutoring has a significant positive effect on students’ mastery of difficult accounting concepts in Nigerian polytechnics. Students exposed to structured peer-tutoring activities are expected to demonstrate improved understanding, retention, application, and problem-solving ability in difficult accounting areas. Peer-tutor selection and preparation may ensure that students providing assistance possess adequate understanding of the concepts being taught. Tutor orientation may improve students’ ability to explain accounting ideas clearly and systematically. Peer-group formation may create supportive learning environments in which students can ask questions and discuss challenging concepts without fear of embarrassment. Matching tutors and learners may provide students with additional individualized learning support. Frequent tutoring sessions may provide repeated opportunities for clarification and practice. Longer and well-structured tutoring sessions may allow students to explore difficult accounting problems more thoroughly. Attendance and participation may improve students’ exposure to additional learning opportunities. Peer explanation may help learners understand difficult concepts using simpler language and familiar examples. Concept-discussion activities may strengthen students’ conceptual understanding. Collaborative problem-solving may improve students’ ability to apply accounting principles to practical situations. Worked-example explanations may help students understand the procedures required to solve accounting problems. Question-and-answer activities may clarify areas of misunderstanding. Guided practice may provide support while students attempt difficult accounting tasks. Repeated practice may improve accuracy, retention, speed, and confidence. Peer demonstrations may provide alternative explanations of accounting procedures. Peer feedback may help students recognize and correct mistakes. Peer assessment may encourage students to evaluate their own understanding and that of their peers. Learner participation may improve active engagement with difficult accounting concepts. Tutor participation may strengthen the tutors’ own understanding through the process of teaching others. Group discussions may expose students to different approaches to accounting problems. Accounting case analysis may strengthen students’ ability to apply concepts to realistic business situations. Practical exercises may improve the connection between theoretical accounting knowledge and practical application. Individualized assistance may address specific areas of students’ difficulty. Difficult-concept identification may enable tutoring activities to focus on accounting topics requiring additional support. Learning-resource sharing may improve access to relevant textbooks, notes, worked examples, and other instructional materials. Accounting-terminology explanations may strengthen students’ understanding of technical accounting language. Calculation demonstrations may improve students’ ability to follow accounting procedures step by step. Error-identification exercises may improve students’ ability to recognize incorrect accounting treatments. Error-correction activities may strengthen students’ ability to correct accounting mistakes. Reflective activities may encourage students to evaluate what they understand and identify areas requiring further study. Progress monitoring may help tutors and learners determine whether mastery is improving. Tutor evaluation and learner evaluation may provide information for improving tutoring sessions. Lecturer supervision may ensure that peer tutoring remains accurate, structured, and aligned with curriculum objectives. Structured tutoring guides may improve consistency across peer-tutoring sessions. Tutoring worksheets may provide additional opportunities for practice. Digital tutoring resources may expand access to learning materials. Online peer interaction may provide additional opportunities for discussion and explanation beyond classroom hours. Feedback mechanisms may help students address persistent misunderstandings. Improved mastery is expected across difficult areas such as accounting terminology, accounting principles, interpretation of accounting information, application of accounting rules, transaction classification, journal entries, ledger posting, trial balance, adjustments, financial statements, error detection and correction, depreciation, inventory valuation, bank reconciliation, control accounts, partnership accounts, company accounts, manufacturing accounts, cost accounting, management accounting, budgeting, standard costing, marginal costing, absorption costing, contract costing, taxation, auditing, accounting analysis, and complex accounting calculations. However, the effectiveness of Accounting Peer Tutoring may be constrained by inadequate tutor preparation, differences in students’ academic abilities, inaccurate explanations by peer tutors, dominance by some group members, poor student participation, irregular attendance, insufficient lecturer supervision, large class sizes, limited tutoring periods, inadequate learning materials, limited access to accounting technology, weak peer-tutoring structures, students’ reluctance to seek assistance, interpersonal conflicts, and inadequate institutional support. The study therefore expects structured, supervised, collaborative, inclusive, and academically focused Accounting Peer Tutoring to contribute significantly to improved mastery of difficult accounting concepts among Accounting Education students in Nigerian polytechnics. The study is expected to contribute to the literature on Accounting Peer Tutoring, mastery of difficult accounting concepts, Social Constructivist Theory, Social Learning Theory, Experiential Learning Theory, accounting education, peer-assisted learning, collaborative learning, student-centred learning, accounting achievement, accounting concept mastery, accounting problem-solving, accounting comprehension, accounting retention, accounting application, accounting calculations, accounting principles, financial accounting, cost accounting, management accounting, taxation, auditing, practical accounting education, and Accounting Education in Nigerian polytechnics. 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, student-support units, and policymakers regarding strategies for improving students’ understanding of difficult accounting concepts. The study will also provide evidence-based recommendations for integrating structured peer-tutoring programmes into Accounting Education, training and supervising peer tutors, identifying difficult accounting concepts requiring additional instructional support, developing peer-tutoring guides and worksheets, encouraging collaborative problem-solving, strengthening lecturer supervision, providing appropriate learning resources, incorporating digital peer-learning platforms, and creating supportive learning environments that improve students’ mastery of difficult accounting concepts in Nigerian polytechnics.

Keywords: Accounting Peer Tutoring, mastery of difficult accounting concepts, peer-assisted learning, collaborative learning, accounting education, accounting achievement, accounting comprehension, accounting problem-solving, accounting principles, financial accounting, cost accounting, management accounting, practical accounting education, Accounting Education students, Nigerian polytechnics, Nigeria.