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Effect of Accounting Podcasts on Students’ Understanding of Contemporary Accounting Issues in Nigerian Polytechnics

Abstract

Accounting education requires students to understand not only fundamental accounting principles but also emerging issues affecting contemporary accounting practice. Accounting podcasts have become an accessible digital source through which students can obtain discussions, explanations, interviews, and expert perspectives on current developments in the accounting profession. Such content may provide students with additional learning opportunities beyond conventional classroom instruction. However, the extent to which accounting podcasts contribute to students’ understanding of contemporary accounting issues remains important to examine. This study therefore examines the effect of accounting podcasts on students’ understanding of contemporary accounting issues in Nigerian Polytechnics. Accounting podcasts provide audio-based educational content covering topics such as changes in accounting standards, financial reporting developments, taxation, auditing, technology in accounting, professional ethics, sustainability reporting, and other emerging issues. Their audio format allows students to access accounting discussions conveniently while engaging in independent learning activities. Regular exposure to well-structured and credible accounting podcasts may enable students to encounter current professional issues, listen to explanations from knowledgeable speakers, and connect theoretical accounting concepts with developments in actual accounting practice. Students’ understanding of contemporary accounting issues refers to their ability to recognize, explain, analyze, and discuss current developments and challenges affecting accounting education and professional practice. This understanding is important because accounting students are expected to remain aware of changes in accounting standards, technological developments, regulatory expectations, ethical concerns, and other emerging issues within the profession. Accounting podcasts may improve this understanding by providing students with additional explanations and discussions of current accounting developments in an accessible learning format. The study will adopt a survey research design. The population will comprise Accounting Education students in selected Nigerian Polytechnics, from which an appropriate sample will be selected using a suitable sampling technique. Data will be collected through a structured questionnaire designed to measure students’ exposure to accounting podcasts and their understanding of contemporary accounting issues. The instrument will be subjected to appropriate validity and reliability procedures, while the data collected will be analyzed using descriptive statistics and relevant inferential statistical techniques to determine the effect of accounting podcasts on students’ understanding of contemporary accounting issues. The study is expected to establish that accounting podcasts have a significant positive effect on students’ understanding of contemporary accounting issues. Students who are regularly exposed to relevant and credible accounting podcasts are expected to demonstrate better awareness and understanding of current developments affecting accounting education and professional practice. The study may also establish that podcast-based explanations and discussions can help students connect classroom knowledge with emerging accounting issues and developments in the profession. The findings are expected to have important implications for the teaching and learning of Accounting Education in Nigerian Polytechnics. Accounting lecturers may need to consider podcasts as a complementary digital learning resource for presenting contemporary accounting issues. Recommended podcast episodes, lecturer-produced audio discussions, and guided listening activities may provide students with additional opportunities to learn about current developments while extending accounting learning beyond the traditional classroom environment. The study will be beneficial to Accounting Education students, lecturers, curriculum planners, polytechnic administrators, accounting professionals, and other stakeholders. Students may benefit from increased access to flexible learning resources that expose them to current accounting developments, while lecturers may gain insight into alternative approaches for enriching classroom instruction. Curriculum planners may also use the findings to strengthen the inclusion of contemporary accounting issues and digital learning resources within Accounting Education programmes. The study recommends that Nigerian Polytechnics should encourage the appropriate use of credible accounting podcasts as supplementary learning resources. Accounting lecturers should guide students toward reliable podcast content and incorporate relevant episodes or lecturer-produced discussions into classroom activities where appropriate. Students should also be encouraged to critically evaluate podcast information and relate contemporary accounting discussions to established accounting principles and professional requirements. The study concludes that effective use of accounting podcasts can significantly enhance students’ understanding of contemporary accounting issues and improve their awareness of developments in the accounting profession.

Keywords: Accounting Podcasts, Accounting Education, Accounting Students, Contemporary Accounting Issues, Digital Learning, Audio Learning, Accounting Practice, Accounting Standards, Financial Reporting, Auditing, Taxation, Professional Ethics, Accounting Technology, Current Accounting Developments, Accounting Knowledge