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Effect of Student-Led Accounting Tutorials on Learning Retention among Accounting Education Students in Nigeria

Abstract

Learning retention is an important component of effective accounting education because students are expected to retain accounting concepts, procedures, principles, and problem-solving strategies for subsequent courses, examinations, and professional practice. Conventional lecturer-centred instruction may provide limited opportunities for students to explain concepts to their peers, practise accounting procedures repeatedly, and actively engage with difficult topics. Student-led accounting tutorials provide an active and collaborative learning approach in which students take responsibility for explaining accounting concepts, demonstrating procedures, discussing problems, answering questions, and facilitating revision activities among their peers. Through teaching others and participating actively in tutorial sessions, students may reinforce previously acquired knowledge and improve their ability to recall and apply accounting concepts over time. Against this background, this study investigates the effect of student-led accounting tutorials on learning retention among accounting education students in Nigeria. The study will be anchored on Social Learning Theory, Constructivist Learning Theory, and the Learning-by-Teaching Approach. Social Learning Theory emphasizes learning through observation, interaction, modelling, and feedback, providing a suitable framework for student-led tutorial activities. Constructivist Learning Theory emphasizes active participation, collaboration, prior knowledge, and knowledge construction through meaningful learning experiences. The Learning-by-Teaching Approach explains that students may strengthen their understanding and retention when they prepare to teach others, organize knowledge, explain concepts, respond to questions, and receive feedback. Collectively, these theoretical perspectives provide a suitable framework for explaining how student-led accounting tutorials may influence learning retention. 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. Student-led accounting tutorials will be assessed using indicators such as frequency of tutorial sessions, duration of sessions, student leadership, relevance of tutorial topics, peer explanation, accounting problem-solving, question-and-answer activities, revision exercises, demonstration of accounting procedures, group discussions, peer teaching, collaborative learning, use of instructional materials, peer feedback, lecturer guidance, tutorial preparation, student participation, opportunities for repeated practice, and reflection activities. Learning retention will be assessed using indicators such as immediate post-learning achievement, delayed recall of accounting concepts, retention of accounting principles, ability to reproduce accounting procedures, recall of accounting terminology, application of previously learned concepts, retention of problem-solving procedures, ability to recognize previously learned accounting patterns, delayed achievement-test scores, and performance on follow-up accounting tasks. Data will be collected using structured questionnaires, standardized accounting achievement and retention tests, accounting problem-solving exercises, tutorial participation records, observation checklists, peer-teaching assessment rubrics, and immediate and delayed post-test assessments. Descriptive statistics will be used to summarize students' demographic and academic characteristics, tutorial participation, learning experiences, and levels of learning retention. 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 student-led accounting tutorials on students' learning retention. Where a quasi-experimental design is adopted, immediate and delayed retention scores of students exposed to student-led tutorials 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 student-led accounting tutorials have a significant positive effect on learning retention among accounting education students in Nigeria. Students who participate actively in student-led tutorials are expected to demonstrate stronger retention of accounting concepts, procedures, principles, and problem-solving techniques than students exposed primarily to conventional lecturer-centred instruction. Preparing to teach peers may require students to organize information, identify important concepts, explain accounting procedures clearly, anticipate questions, and correct misunderstandings, thereby reinforcing their own learning. Repeated peer discussions and accounting problem-solving activities may further strengthen recall and application of previously learned concepts. The interactive nature of student-led tutorials may also increase students' engagement, confidence, motivation, communication skills, and willingness to participate in academic discussions. However, differences in students' academic abilities, inaccurate peer explanations, inadequate tutorial preparation, weak lecturer supervision, irregular participation, limited learning resources, and domination of sessions by a small number of students may reduce the effectiveness of student-led tutorials. The study therefore expects structured, well-supervised, participatory, and academically guided student-led accounting tutorials to contribute significantly to improved learning retention among accounting education students in Nigeria. The study is expected to contribute to the literature on student-led tutorials, learning retention, peer-assisted learning, accounting education, collaborative learning, learning-by-teaching, active learning, student-centred instruction, accounting pedagogy, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, accounting education departments, accounting educators, student support units, curriculum developers, and policymakers regarding strategies for strengthening active and collaborative accounting instruction. The study will also provide evidence-based recommendations for integrating student-led accounting tutorials into accounting courses, training students to facilitate effective peer tutorials, establishing lecturer-supervised tutorial structures, providing appropriate tutorial materials, incorporating repeated and delayed assessment of learning retention, monitoring the accuracy of peer explanations, encouraging broad student participation, and creating supportive peer-learning environments that strengthen long-term retention of accounting knowledge among accounting education students in Nigerian universities.

Keywords: Student-led accounting tutorials, learning retention, accounting education students, peer-assisted learning, collaborative learning, learning-by-teaching, active learning, student-centred instruction, accounting education, Nigerian universities, Nigeria.