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Effect of SIWES Quality on Practical Accounting Competence among Accounting Education Students in Nigerian Universities

Abstract

The Students Industrial Work Experience Scheme (SIWES) is an important component of higher education in Nigeria designed to provide students with practical workplace exposure and opportunities to apply theoretical knowledge in real professional environments. For accounting education students, effective participation in SIWES may provide opportunities to develop competencies in bookkeeping, financial reporting, auditing, taxation, accounting information systems, financial analysis, documentation, professional communication, and workplace ethics. However, the quality of students' SIWES experiences may differ considerably depending on the relevance of placement, nature of assigned tasks, supervision, mentorship, duration, access to accounting technologies, workplace environment, and coordination between institutions and host organizations. A high-quality SIWES experience may strengthen the connection between classroom learning and professional accounting practice, while poor-quality placements may provide limited opportunities for meaningful skill development. Against this background, this study investigates the effect of SIWES quality on practical accounting competence among accounting education students in Nigerian universities. The study will be anchored on Experiential Learning Theory, Human Capital Theory, and Situated Learning Theory. Experiential Learning Theory emphasizes learning through concrete experience, reflection, conceptualization, and active experimentation, providing a suitable basis for examining how the quality of workplace experience may influence students' practical accounting competence. Human Capital Theory explains how investment in relevant education and practical training develops knowledge, skills, productivity, employability, and future professional performance. Situated Learning Theory emphasizes that knowledge and skills are effectively developed when learning occurs within authentic social and professional contexts, making it relevant to students' participation in accounting workplaces during SIWES. Collectively, these theoretical perspectives provide a suitable framework for explaining how SIWES quality 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 accounting education students who have participated in SIWES 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 students. SIWES quality will be assessed using indicators such as relevance of placement to accounting education, quality of host organization, duration of training, variety of accounting tasks, exposure to bookkeeping, financial reporting, auditing, taxation, accounting information systems, financial analysis, bank reconciliation, payroll processing, documentation, accounting software, digital accounting technologies, professional communication, workplace problem-solving, supervision, mentorship, feedback, level of responsibility, workplace interaction, learning opportunities, availability of equipment, and university-industry coordination. Students' practical accounting competence will be assessed using indicators such as transaction recording, bookkeeping, preparation of financial statements, accounting adjustments, auditing procedures, tax computation, financial analysis, accounting software use, bank reconciliation, internal control procedures, interpretation of accounting information, error identification and correction, professional communication, ethical conduct, problem-solving, and ability to apply accounting principles to realistic workplace situations. Data will be collected using structured questionnaires, standardized practical accounting competence tests, SIWES assessment records, student logbooks, supervisor evaluation forms where available, practical accounting exercises, workplace competency checklists, and pre-SIWES and post-SIWES assessments where a quasi-experimental design is adopted. Descriptive statistics will be used to summarize students' demographic and academic characteristics, SIWES placement characteristics, workplace experiences, supervision, practical exposure, 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 SIWES quality on students' practical accounting competence. Where a quasi-experimental design is adopted, practical competence scores before and after SIWES may be compared with those of a comparison group to determine changes associated with the quality of the industrial experience. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that SIWES quality has a significant positive effect on practical accounting competence among accounting education students in Nigerian universities. Students who experience relevant, well-supervised, adequately structured, and professionally supportive SIWES placements are expected to demonstrate stronger competencies in bookkeeping, financial reporting, auditing, taxation, accounting information systems, financial analysis, documentation, accounting technology, and workplace problem-solving than students who experience poorly structured placements. Exposure to relevant accounting tasks may enable students to connect classroom theories with actual financial transactions, professional procedures, accounting technologies, and organizational processes. Effective supervision and mentorship may further provide students with feedback, professional guidance, and opportunities to improve their performance. However, placement in organizations with limited accounting activities, assignment of students to non-accounting duties, inadequate supervision, insufficient mentorship, limited access to accounting technologies, short training periods, and weak university-industry coordination may reduce the practical benefits of SIWES. The study therefore expects relevant, structured, supervised, and industry-oriented SIWES experiences 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 SIWES quality, practical accounting competence, accounting education, industrial work experience, experiential learning, workplace learning, professional development, employability skills, and higher education in Nigeria. The findings will provide useful information to the Industrial Training Fund, National Universities Commission, universities, accounting education departments, SIWES coordinators, accounting educators, professional accounting bodies, host organizations, employers, and policymakers regarding strategies for improving students' industrial work experiences. The study will also provide evidence-based recommendations for strengthening SIWES placement procedures, ensuring that students are assigned to relevant accounting organizations and duties, improving university and workplace supervision, strengthening student mentorship, establishing standardized SIWES quality indicators, improving university-industry collaboration, monitoring students' workplace activities, increasing exposure to accounting technologies, and ensuring that SIWES contributes meaningfully to the development of practical accounting competence among accounting education students in Nigerian universities.

Keywords: SIWES quality, practical accounting competence, accounting education students, Students Industrial Work Experience Scheme, workplace learning, experiential learning, industrial training, employability skills, accounting education, Nigerian universities, Nigeria.