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Effect of Problem-Based Instruction on Students’ Application of Accounting Concepts in Nigerian Universities

Abstract

Problem-based instruction is an instructional approach that engages students in solving realistic and challenging problems as a means of developing deeper understanding and the ability to apply subject knowledge. In accounting education, students are expected not only to understand accounting concepts but also to apply them to unfamiliar financial and business situations. However, conventional accounting instruction may emphasize lectures, memorization, routine exercises, and examination preparation, which may provide limited opportunities for students to apply accounting knowledge to practical problems. Problem-Based Instruction provides students with opportunities to analyse accounting problems, identify relevant information, evaluate alternative solutions, apply accounting principles, justify decisions, and develop solutions to realistic financial situations. Against this background, this study investigates the effect of problem-based instruction on students' application of accounting concepts in Nigerian universities. The study will be anchored on Constructivist Learning Theory, Experiential Learning Theory, and Problem-Based Learning Theory. Constructivist Learning Theory emphasizes active participation, prior knowledge, problem-solving, and the construction of knowledge through meaningful learning experiences. Experiential Learning Theory emphasizes learning through concrete experience, reflection, conceptualization, and active experimentation, providing a suitable framework for students' engagement with practical accounting problems. Problem-Based Learning Theory emphasizes the use of authentic and challenging problems to develop critical thinking, analytical reasoning, problem-solving, self-directed learning, and knowledge application. Collectively, these theoretical perspectives provide a suitable framework for explaining how problem-based instruction may influence students' ability to apply accounting concepts. 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, classes, and eligible accounting education students. Problem-based instruction will be assessed using indicators such as frequency of problem-based activities, use of realistic accounting problems, problem identification, analysis of financial information, group problem-solving, individual problem-solving, case discussions, accounting scenarios, inquiry activities, student-led investigations, collaborative learning, lecturer facilitation, guided questioning, feedback, reflection, use of accounting software, exposure to unfamiliar accounting problems, opportunities to compare alternative solutions, and repeated problem-solving practice. Students' application of accounting concepts will be assessed using indicators such as ability to apply accounting principles to unfamiliar situations, transaction analysis, journal-entry application, ledger application, financial statement preparation, adjustment procedures, bank reconciliation, inventory accounting, depreciation accounting, taxation application, auditing concepts, financial analysis, budgeting, cost accounting, interpretation of financial information, identification and correction of accounting errors, selection of appropriate accounting procedures, justification of accounting decisions, analytical reasoning, problem-solving, and transfer of accounting knowledge across different situations. Data will be collected using structured questionnaires, standardized accounting concept application tests, practical accounting tasks, realistic accounting scenarios, case-based assessment instruments, observation checklists, competency-based rubrics, student work samples, 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, problem-based learning experiences, instructional exposure, and levels of accounting concept application. 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 problem-based instruction on students' application of accounting concepts. Where a quasi-experimental design is adopted, students' accounting concept application scores before and after exposure to problem-based instruction 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 problem-based instruction has a significant positive effect on students' application of accounting concepts in Nigerian universities. Students exposed to structured problem-based instruction are expected to demonstrate stronger abilities to apply accounting principles to unfamiliar financial situations than students taught primarily through conventional lecture-based approaches. Realistic accounting problems may enable students to connect theoretical knowledge with practical situations and develop critical thinking, analytical reasoning, problem-solving, professional judgement, and decision-making abilities. Problems involving financial reporting, taxation, auditing, budgeting, cost accounting, bank reconciliation, inventory, depreciation, and financial analysis may strengthen students' ability to select appropriate accounting procedures and justify their solutions. Collaborative problem-solving may also encourage students to communicate accounting ideas, evaluate alternative solutions, learn from peers, and develop confidence in applying accounting concepts. Repeated exposure to progressively challenging problems may improve students' ability to transfer accounting knowledge from familiar classroom examples to new and complex situations. However, large class sizes, limited instructional time, inadequate lecturer training, insufficient access to realistic accounting cases, limited technological resources, students' unfamiliarity with student-centred learning, and difficulties in designing appropriate accounting problems may reduce the effectiveness of problem-based instruction. The study therefore expects structured, realistic, learner-centred, and well-facilitated problem-based instruction to contribute significantly to improved application of accounting concepts among accounting education students in Nigerian universities. The study is expected to contribute to the literature on problem-based instruction, application of accounting concepts, accounting education, constructivist learning, experiential learning, problem-based learning, critical thinking, analytical reasoning, accounting pedagogy, practical accounting competence, knowledge transfer, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, accounting education departments, accounting educators, curriculum developers, professional accounting bodies, and policymakers regarding strategies for improving accounting instruction. The study will also provide evidence-based recommendations for integrating problem-based instruction into accounting education programmes, developing realistic and context-specific accounting problems, training accounting educators in problem-based teaching methods, increasing opportunities for collaborative and individual problem-solving, incorporating computerized accounting tools into practical problem-solving activities, providing continuous feedback and reflection opportunities, using competency-based assessments of accounting concept application, and strengthening students' ability to transfer accounting knowledge to unfamiliar professional situations.

Keywords: Problem-based instruction, application of accounting concepts, accounting education students, problem-based learning, constructivist learning, experiential learning, accounting pedagogy, critical thinking, analytical reasoning, practical accounting competence, knowledge application, Nigerian universities, Nigeria.