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Effect of Correction of Errors Exercises on Accounting Error-Correction Skills among Accounting Education Students in Nigeria

Abstract

The ability to identify and correct accounting errors is an essential competency in accounting education because errors in accounting records can affect the accuracy and reliability of financial information. Accounting education students need practical skills to identify different types of accounting errors, determine their causes, assess their effects on accounting records, and apply appropriate correction procedures. However, conventional approaches to teaching correction of errors may emphasize theoretical explanations and routine examples without providing sufficient opportunities for students to practise correcting errors in realistic accounting records. Correction of Errors Exercises provide students with structured opportunities to examine accounting records, identify discrepancies, classify errors, determine appropriate corrective entries, and verify the accuracy of corrected records. Against this background, this study investigates the effect of correction of errors exercises on accounting error-correction skills among accounting education students in Nigeria. The study will be anchored on Experiential Learning Theory, Constructivist Learning Theory, and Mastery Learning Theory. Experiential Learning Theory emphasizes learning through concrete experience, reflective observation, abstract conceptualization, and active experimentation, providing a suitable framework for students' engagement with practical error-correction activities. Constructivist Learning Theory emphasizes active participation, problem-solving, prior knowledge, and the construction of knowledge through meaningful learning experiences. Mastery Learning Theory emphasizes repeated practice, formative assessment, corrective feedback, and opportunities for learners to achieve clearly defined competencies. Collectively, these theoretical perspectives provide a suitable framework for explaining how correction of errors exercises may influence students' accounting error-correction skills. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The study population will comprise undergraduate 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. Correction of errors exercises will be assessed using indicators such as frequency of practical exercises, identification of errors, classification of errors, errors of omission, errors of commission, errors of principle, compensating errors, errors of original entry, reversal errors, transposition errors, duplication errors, wrong-side postings, incorrect ledger entries, suspense account procedures, journal-based correction, ledger-based correction, preparation of correcting entries, effect of errors on trial balance, correction before and after preparation of trial balance, case-based exercises, spreadsheet-based activities, accounting software, lecturer guidance, corrective feedback, and opportunities for repeated practice. Students' accounting error-correction skills will be assessed using indicators such as identification of accounting errors, classification of errors, determination of the causes and effects of errors, selection of appropriate correction procedures, preparation of correcting journal entries, correction of ledger accounts, treatment of suspense accounts, correction of errors affecting trial balance agreement, correction of errors that do not affect trial balance agreement, verification of corrected balances, documentation of corrections, analytical reasoning, attention to detail, and ability to explain the accounting treatment applied to identified errors. Data will be collected using structured questionnaires, standardized accounting error-correction skills tests, practical error-correction tasks, accounting record scenarios, case studies, spreadsheet exercises, competency-based assessment rubrics, 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, correction-of-errors learning experiences, practical exercise exposure, and levels of accounting error-correction skills. 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 correction of errors exercises on students' accounting error-correction skills. Where a quasi-experimental design is adopted, accounting error-correction skill scores before and after exposure to correction of errors exercises may be compared with those of a comparison group receiving conventional accounting 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 correction of errors exercises have a significant positive effect on accounting error-correction skills among accounting education students in Nigeria. Students who regularly engage in structured correction of errors exercises are expected to demonstrate stronger abilities to identify, classify, analyse, and correct accounting errors than students exposed primarily to conventional lecture-based instruction. Practical exercises may improve students' understanding of how different errors affect ledger accounts, trial balance agreement, financial statements, and accounting records. Exposure to progressively complex error scenarios may strengthen students' analytical reasoning, attention to detail, numerical accuracy, and ability to select appropriate correction procedures. Exercises involving suspense accounts may further improve students' ability to investigate unresolved differences and verify that accounting records have been properly corrected. Spreadsheet-based and computerized accounting activities may strengthen students' ability to review accounting records efficiently and identify inconsistencies in larger datasets. However, inadequate access to practical accounting resources, limited accounting technology, large class sizes, insufficient instructional time, limited lecturer training, and inadequate opportunities for repeated practice may reduce the effectiveness of correction of errors exercises. The study therefore expects structured, practical, progressively challenging, and technology-supported correction of errors exercises to contribute significantly to improved accounting error-correction skills among accounting education students in Nigeria. The study is expected to contribute to the literature on correction of errors exercises, accounting error-correction skills, accounting education, bookkeeping education, practical accounting competence, experiential learning, constructivist learning, mastery learning, accounting pedagogy, internal control education, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, accounting education departments, accounting educators, professional accounting bodies, accounting firms, employers, curriculum developers, and policymakers regarding strategies for strengthening practical accounting instruction. The study will also provide evidence-based recommendations for increasing practical correction-of-errors exercises, developing realistic and progressively complex accounting-error cases, integrating spreadsheets and accounting software into error-correction activities, training accounting educators in practical error-detection and correction instruction, using competency-based assessment rubrics, providing immediate corrective feedback, and creating continuous opportunities for accounting education students to develop the analytical, accuracy, and error-correction skills required for effective accounting practice in Nigeria.

Keywords: Correction of errors exercises, accounting error-correction skills, accounting education students, bookkeeping education, practical accounting competence, error detection, suspense account, experiential learning, mastery learning, Nigerian universities, Nigeria.