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Effect of Authentic Assessment on Practical Accounting Competence among Accounting Education Students in Nigerian Universities

Abstract

The growing demand for accounting graduates who can apply theoretical knowledge to realistic workplace situations has increased the importance of assessment approaches that measure practical competence rather than relying primarily on conventional examinations. Authentic assessment provides students with opportunities to demonstrate their knowledge and skills through realistic tasks such as accounting case studies, financial statement preparation, bookkeeping exercises, audit simulations, tax computations, budgeting activities, accounting software applications, business problem-solving, and other workplace-related assignments. In accounting education, authentic assessment may provide a more comprehensive means of determining whether students can apply accounting principles accurately and effectively in practical situations. In Nigerian universities, where traditional assessment practices may emphasize theoretical knowledge and written examinations, greater use of authentic assessment may help strengthen the practical orientation of accounting education. However, large class sizes, limited assessment resources, inadequate technology, insufficient lecturer training, and challenges in developing and scoring authentic tasks may affect its implementation. Against this background, this study investigates the effect of authentic assessment on practical accounting competence among accounting education students in Nigerian universities. The study will be anchored on Experiential Learning Theory, Constructive Alignment Theory, and Competency-Based Education Theory. Experiential Learning Theory emphasizes learning through concrete experience, reflection, conceptualization, and active experimentation, providing a suitable basis for assessing students through realistic accounting tasks. Constructive Alignment Theory emphasizes the alignment of learning outcomes, instructional activities, and assessment methods, suggesting that assessment should directly measure the competencies students are expected to acquire. Competency-Based Education Theory focuses on students' ability to demonstrate specific knowledge, skills, behaviours, and competencies in practical situations, making it particularly relevant to authentic assessment of accounting competence. Collectively, these theoretical perspectives provide a suitable framework for explaining how authentic assessment may influence practical accounting competence among accounting education students. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The study population will comprise undergraduate and postgraduate accounting education students enrolled in selected public and private universities across Nigeria. A multistage sampling technique will be used to select geopolitical zones, states, universities, faculties or departments, levels of study, and eligible accounting education students. Authentic assessment will be assessed using indicators such as accounting case studies, practical bookkeeping tasks, financial statement preparation, audit simulations, tax computation exercises, budgeting activities, accounting software tasks, business transaction analysis, financial-data interpretation, problem-solving assignments, project-based assessment, portfolio assessment, workplace simulations, scenario-based questions, group projects, practical presentations, reflective activities, performance-based tasks, assessment rubrics, feedback, and opportunities for revision and improvement. Students' practical accounting competence will be assessed using indicators such as accurate transaction recording, bookkeeping, preparation of financial statements, accounting adjustments, auditing procedures, tax computation, budgeting, financial analysis, use of accounting software, bank reconciliation, internal control evaluation, interpretation of accounting information, error identification and correction, problem-solving, professional communication, ethical judgement, and ability to apply accounting knowledge to realistic business situations. Data will be collected using structured questionnaires, standardized practical accounting competence tests, authentic assessment tasks, competency-based rubrics, practical accounting exercises, accounting case studies, portfolio records, observation checklists, and pre-test and post-test assessments where a quasi-experimental design is adopted. Descriptive statistics will be used to summarize students' demographic and academic characteristics, exposure to authentic assessment, assessment experiences, and levels of practical accounting competence. Inferential statistical techniques, including chi-square tests, paired and independent t-tests, correlation analysis, and multiple regression analysis where appropriate, will be used to determine the effect of authentic assessment on students' practical accounting competence. Where a quasi-experimental design is adopted, practical competence scores before and after exposure to authentic assessment may be compared with those of a comparison group 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 authentic assessment has a significant positive effect on practical accounting competence among accounting education students in Nigerian universities. Students exposed to realistic, practical, and competency-based assessment activities are expected to demonstrate stronger abilities to apply accounting knowledge to bookkeeping, financial reporting, auditing, taxation, budgeting, financial analysis, accounting software, and business problem-solving than students assessed primarily through conventional written examinations. Authentic assessment may encourage students to integrate theoretical knowledge with practical application, develop critical thinking and problem-solving skills, improve professional judgement, and gain confidence in performing workplace-related accounting tasks. Continuous feedback from practical assessment activities may also help students identify weaknesses and improve their competencies. However, large student populations, limited assessment facilities, inadequate accounting software, time constraints, inconsistent assessment standards, insufficient lecturer training, and challenges associated with scoring complex practical tasks may limit effective implementation. The study therefore expects well-designed, properly supervised, transparent, and competency-focused authentic assessment to contribute significantly to improved practical accounting competence among accounting education students in Nigerian universities. The study is expected to contribute to the literature on authentic assessment, practical accounting competence, accounting education, competency-based assessment, experiential learning, performance-based assessment, accounting skills development, workplace readiness, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, faculties of education and management sciences, accounting education departments, accounting educators, professional accounting bodies, curriculum developers, employers, and policymakers regarding strategies for strengthening practical assessment in accounting education. The study will also provide evidence-based recommendations for increasing the use of authentic assessment in accounting courses, developing standardized competency-based assessment rubrics, integrating realistic workplace tasks into university examinations and continuous assessment, strengthening lecturers' capacity to design and evaluate authentic tasks, improving access to accounting software and practical assessment facilities, promoting industry-informed assessment practices, and ensuring that accounting education students acquire practical competencies required for effective professional performance in Nigeria.

Keywords: Authentic assessment, practical accounting competence, accounting education students, competency-based assessment, performance-based assessment, experiential learning, accounting skills, workplace readiness, accounting education, Nigerian universities, Nigeria.