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Effect of Open Educational Resources on Students’ Achievement in Accounting Education in Nigerian Universities

Abstract

Open Educational Resources (OER) are freely accessible teaching and learning materials that can be used, adapted, and shared for educational purposes. In accounting education, OER may include digital textbooks, lecture materials, instructional videos, accounting exercises, interactive learning resources, and other openly available educational content. Students’ achievement in accounting education refers to the level of academic performance demonstrated through assessments and other measures of learning. However, limited access to affordable and relevant learning materials may affect students’ academic achievement. This study therefore examines the effect of Open Educational Resources on students’ achievement in accounting education in Nigerian universities, with the aim of determining whether the use of OER improves students’ academic performance. Open Educational Resources provide students with additional opportunities to access accounting learning materials beyond conventional classroom instruction. Students can use open textbooks, recorded lectures, accounting tutorials, practice exercises, case materials, and other digital resources to reinforce concepts taught in class. OER can also support self-directed learning by allowing students to access learning materials at different times and locations. The availability of diverse accounting resources may enable students to review difficult concepts, practice accounting procedures, and obtain additional explanations that complement classroom teaching. Students’ achievement in accounting education refers to their demonstrated level of understanding and performance in accounting-related academic tasks and assessments. Achievement may be reflected through test scores, examination performance, assignments, practical exercises, and other academic activities. The use of OER may improve students’ achievement by providing additional learning opportunities, increasing access to relevant instructional materials, supporting repeated practice, and allowing students to learn at their own pace. Regular interaction with appropriate accounting resources may therefore strengthen students’ understanding and academic performance. The study will adopt a quantitative research approach using a quasi-experimental research design. The population will comprise accounting education students in selected Nigerian universities, from which an appropriate sample will be selected using a suitable sampling procedure. Data will be collected using an accounting achievement test designed to measure students’ performance before and after exposure to Open Educational Resources. The data obtained will be analyzed using descriptive statistics and appropriate inferential statistical techniques to determine the effect of OER on students’ achievement in accounting education. The study is expected to establish that the use of Open Educational Resources has a positive effect on students’ achievement in accounting education. Students exposed to appropriate OER are expected to demonstrate higher levels of achievement than students who receive conventional instructional support without equivalent exposure to open educational materials. The study may also indicate that access to additional accounting resources enables students to review concepts more frequently, practice accounting problems, and improve their understanding of difficult accounting topics. The findings are expected to have implications for teaching and learning in accounting education. Accounting educators may need to incorporate relevant Open Educational Resources into classroom instruction and encourage students to use credible open learning materials for independent study. Lecturers may also guide students in selecting appropriate accounting resources and integrate OER-based activities such as online exercises, digital readings, instructional videos, and practice tasks into accounting courses. This may provide students with flexible learning opportunities and reinforce concepts taught during classroom instruction. The study is expected to benefit accounting education students, lecturers, universities, curriculum planners, educational resource developers, and other stakeholders. Students may gain greater access to relevant learning materials and improve their academic achievement, while lecturers may have additional resources for supporting classroom instruction. Universities may benefit from expanded access to cost-effective educational materials, and curriculum planners may use the findings to encourage the integration of appropriate open resources into accounting education programmes. The study may also contribute to greater awareness of the role of accessible digital learning materials in improving accounting education. The study recommends that universities should encourage the use of relevant and credible Open Educational Resources in accounting education programmes. Accounting lecturers should identify appropriate OER materials and integrate them with classroom teaching, practical exercises, and independent learning activities. Institutions should also improve students’ access to digital learning facilities and provide guidance on the effective use of open educational materials. It is concluded that effective use of Open Educational Resources can enhance students’ achievement in accounting education by providing additional, accessible, and flexible opportunities for learning and practice.

Keywords: Open Educational Resources, Accounting Education, Students’ Achievement, Academic Performance, Open Textbooks, Digital Learning Materials, Accounting Learning, Online Resources, Educational Technology, Learning Resources, Digital Education, Student Learning, Accounting Students, Academic Achievement, Learning Support