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Effect of Accounting Story Maps on Students’ Understanding of the Accounting Cycle in Nigerian Polytechnics

Abstract

Understanding the accounting cycle is an essential component of Accounting Education because students are expected to understand the sequence through which business transactions are identified, analyzed, recorded, classified, summarized, adjusted, and reported. However, some Accounting Education students in Nigerian polytechnics may experience difficulties understanding the relationship and sequence of activities involved in the accounting cycle when the concepts are taught predominantly through conventional classroom methods. Accounting Story Maps provide a visual and narrative approach that can connect accounting concepts, transactions, source documents, journals, ledgers, trial balances, adjustments, and financial statements into a logical sequence. By presenting accounting procedures as connected stories or visual pathways, Story Maps may make abstract accounting processes easier to understand, remember, and apply. Against this background, this study investigates the effect of Accounting Story Maps on students’ understanding of the accounting cycle in Nigerian polytechnics. The study will be anchored on Experiential Learning Theory, Dual Coding Theory, and Constructivist Learning Theory. Experiential Learning Theory explains how students develop understanding through active engagement, reflection, conceptualization, and application of knowledge. Dual Coding Theory emphasizes the combination of verbal and visual information in improving students’ understanding and recall of learning materials. Constructivist Learning Theory explains how learners develop meaningful understanding by connecting new knowledge with existing knowledge and organizing concepts into coherent structures. Collectively, these theoretical perspectives provide a suitable framework for explaining how Accounting Story Maps may influence students’ understanding of the accounting cycle. 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-cycle understanding tests, scenario-based accounting questions, visual interpretation tasks, practical accounting exercises, observation checklists, and pre-test and post-test assessments. Accounting Story Maps will be assessed using indicators such as identification of accounting-cycle stages, transaction recognition, source-document identification, transaction analysis, journal-entry preparation, journal posting, ledger preparation, ledger posting, trial-balance preparation, adjustment identification, adjusting-entry preparation, adjusted-trial-balance preparation, financial-statement preparation, closing-entry identification, post-closing-trial-balance preparation, sequencing of accounting procedures, connection between accounting stages, visual organization of accounting concepts, narrative presentation of accounting procedures, use of accounting examples, use of business scenarios, identification of relationships among accounting records, tracing transactions from source documents to financial statements, integration of accounting concepts, use of arrows and connectors, use of symbols, use of labels, use of timelines, use of transaction stories, use of realistic business situations, use of visual summaries, use of colour coding where appropriate, group story-map activities, individual story-map activities, lecturer-guided story mapping, peer-supported story mapping, student-created story maps, collaborative mapping, revision activities, concept-linking activities, error-identification activities, accounting-cycle problem-solving activities, reflective activities, and progressive story-map exercises. Students’ understanding of the accounting cycle will be assessed using indicators such as ability to identify the accounting cycle, explain the purpose of each stage, recognize business transactions, identify source documents, analyze transactions, determine accounts affected, apply debit and credit principles, prepare journal entries, record transactions in journals, post journal entries to ledgers, balance ledger accounts, prepare trial balances, identify accounting errors, recognize the need for adjustments, prepare adjusting entries, prepare adjusted trial balances, prepare income statements, prepare statements of financial position, identify closing entries, prepare post-closing trial balances, arrange accounting procedures in the correct sequence, explain relationships between accounting-cycle stages, trace transactions through accounting records, connect source documents with journals, connect journals with ledgers, connect ledgers with trial balances, connect trial balances with financial statements, distinguish temporary and permanent accounts, understand the role of adjusting entries, understand the purpose of closing entries, interpret accounting-cycle diagrams, interpret accounting narratives, identify missing accounting stages, identify incorrect sequences, detect inappropriate accounting procedures, solve accounting-cycle problems, apply accounting-cycle knowledge to business scenarios, explain accounting procedures in their own words, recall accounting-cycle concepts, distinguish related accounting concepts, integrate accounting knowledge, demonstrate conceptual clarity, demonstrate procedural understanding, demonstrate accounting reasoning, demonstrate problem-solving ability, demonstrate confidence in explaining accounting procedures, and demonstrate overall understanding of the accounting cycle. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, exposure to Accounting Story Maps, learning experiences, and accounting-cycle understanding. 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 Story Maps on students’ understanding of the accounting cycle. Where a quasi-experimental design is adopted, accounting-cycle understanding scores before and after exposure to Accounting Story Maps 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 Story Maps have a significant positive effect on students’ understanding of the accounting cycle in Nigerian polytechnics. Students exposed to structured Accounting Story Maps are expected to demonstrate improved understanding of the sequence, relationships, and purposes of the various stages of the accounting cycle. Identification-of-stage activities may help students recognize the complete accounting process. Transaction-recognition activities may improve students’ understanding of the events that initiate the accounting cycle. Source-document activities may strengthen students’ ability to connect business transactions with documentary evidence. Transaction-analysis activities may improve students’ understanding of how business events affect accounts. Journal-entry activities may strengthen students’ understanding of the first formal recording stage. Ledger-posting activities may help students understand how journal information is transferred into individual accounts. Trial-balance activities may improve students’ understanding of how ledger balances are summarized and checked. Adjustment activities may strengthen students’ understanding of why certain accounts require modification before financial statements are prepared. Adjusting-entry activities may improve students’ ability to connect adjustments with the preparation of accurate financial statements. Adjusted-trial-balance activities may help students understand the relationship between adjustments and subsequent accounting records. Financial-statement activities may strengthen students’ understanding of how summarized accounting information is transformed into formal financial reports. Closing-entry activities may improve students’ understanding of the treatment of temporary accounts at the end of an accounting period. Post-closing-trial-balance activities may strengthen students’ understanding of the final stage of the accounting cycle and the preparation for a new accounting period. Sequencing activities may help students recognize the correct order of accounting procedures. Concept-connection activities may improve students’ ability to explain relationships between accounting records and procedures. Visual organization may make complex accounting relationships easier to follow. Narrative presentation may help students connect accounting procedures with realistic business events. Business-scenario activities may enable students to apply accounting-cycle concepts to practical situations. Transaction-tracing activities may improve students’ ability to follow a transaction from its initial documentation through its final presentation in financial statements. Visual arrows and connectors may strengthen students’ understanding of the direction and relationship between accounting stages. Labels and symbols may help students distinguish related accounting concepts. Timelines may improve students’ understanding of the chronological nature of accounting procedures. Transaction stories may make abstract accounting processes more meaningful and easier to recall. Visual summaries may support revision and consolidation of accounting knowledge. Group story-map activities may encourage collaborative discussion and explanation. Individual story-map activities may strengthen independent learning. Lecturer-guided story mapping may provide structured explanations of difficult accounting procedures. Peer-supported activities may encourage students to explain accounting concepts to one another. Student-created story maps may strengthen active participation and deeper processing of accounting information. Collaborative mapping may encourage students to identify relationships among accounting concepts. Revision activities may reinforce previously learned accounting-cycle stages. Concept-linking activities may improve students’ ability to integrate separate accounting topics. Error-identification activities may strengthen students’ ability to recognize incorrect accounting procedures or sequences. Problem-solving activities may improve students’ ability to apply accounting-cycle knowledge to practical questions. Reflective activities may encourage students to examine their understanding and identify areas requiring improvement. Progressive story-map exercises may support movement from simple transaction cycles to more complex accounting situations. However, the effectiveness of Accounting Story Maps may be constrained by inadequate instructional materials, limited access to digital visualization tools, insufficient lecturer training, large class sizes, limited practical teaching periods, poor access to computers and projectors, unreliable electricity supply, inadequate accounting laboratories, limited exposure to visual learning approaches, outdated teaching materials, low student participation, weak integration of visual instructional strategies into accounting curricula, and insufficient opportunities for students to create and practise their own story maps. The study therefore expects well-designed, logically structured, visually clear, interactive, student-centred, and adequately supervised Accounting Story Maps to contribute significantly to improved understanding of the accounting cycle among Accounting Education students in Nigerian polytechnics. The study is expected to contribute to the literature on Accounting Story Maps, accounting-cycle understanding, Experiential Learning Theory, Dual Coding Theory, Constructivist Learning Theory, accounting education, visual learning, narrative learning, concept mapping, practical accounting education, transaction analysis, source documents, journal entries, ledger posting, trial balance, adjusting entries, adjusted trial balance, financial statements, closing entries, post-closing trial balance, accounting procedures, accounting concepts, accounting-cycle sequencing, transaction tracing, accounting problem-solving, conceptual understanding, accounting reasoning, active learning, collaborative learning, student-created learning materials, instructional innovation, digital learning, workplace-oriented accounting education, 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, educational technology providers, employers, and policymakers regarding strategies for improving students’ conceptual understanding of accounting processes. The study will also provide evidence-based recommendations for integrating Accounting Story Maps into Accounting Education programmes, developing visual and narrative accounting instructional materials, training accounting educators in story-mapping techniques, incorporating student-created accounting maps into classroom activities, improving access to digital visualization tools, using realistic business scenarios to teach accounting procedures, strengthening students’ ability to connect accounting concepts and records, providing repeated accounting-cycle practice, and aligning accounting instruction with contemporary learner-centred and technology-supported teaching approaches in Nigerian polytechnics.

Keywords: Accounting Story Maps, accounting cycle, accounting-cycle understanding, visual learning, narrative learning, concept mapping, transaction analysis, journal entries, ledger posting, trial balance, adjusting entries, financial statements, closing entries, accounting education, practical accounting education, Accounting Education students, Nigerian polytechnics, Nigeria.