DOWNLOAD THE COMPLETE PROJECT

3 Users found this project useful

Effect of Video-Based Instruction on Students’ Retention of Accounting Concepts in Nigerian Universities

Abstract

Video-based instruction is a technology-supported teaching approach that uses recorded lectures, demonstrations, animations, tutorials, visual explanations, and other video materials to facilitate learning. Accounting education involves numerous concepts, procedures, calculations, and transaction processes that students are expected to understand and remember. When accounting concepts are presented only through conventional classroom explanations, some students may experience difficulties retaining the information. Video-based instruction provides opportunities for students to observe explanations repeatedly and learn through both visual and auditory representations. This study therefore examines the effect of video-based instruction on students’ retention of accounting concepts in Nigerian universities. Video-based instruction involves the deliberate use of instructional videos to present accounting concepts and procedures in an organized and accessible manner. Videos may demonstrate journal entries, accounting calculations, transaction analysis, preparation of financial statements, and other accounting procedures. Students can review recorded explanations at their own pace and revisit difficult concepts when necessary. The combination of visual demonstrations, narration, examples, and repeated exposure may provide students with additional opportunities to reinforce their accounting knowledge. Students’ retention of accounting concepts refers to their ability to remember, recall, explain, and apply accounting knowledge after the initial learning experience. Retention is important because accounting concepts are often interconnected, requiring students to recall previously learned principles when studying more advanced topics. Video-based instruction may enhance retention by presenting concepts in an organized manner, supporting repeated review, and allowing students to revisit explanations and demonstrations that require further understanding. The study will adopt a survey research design. The population will comprise Accounting Education students in selected universities in Nigeria. A structured questionnaire will be used as the major instrument for data collection and will be subjected to appropriate validation procedures. The reliability of the instrument will also be established before administration. Data collected will be analyzed using descriptive and inferential statistics, while the hypothesis will be tested at the 0.05 level of significance. The study is expected to establish that video-based instruction has a significant positive effect on students’ retention of accounting concepts. Students exposed to video-based instructional materials are expected to demonstrate improved ability to recall and explain previously learned accounting concepts compared with students who have limited exposure to such instructional resources. The findings are expected to have important implications for the teaching and learning of accounting in universities. Accounting lecturers may need to incorporate relevant instructional videos into classroom teaching, revision activities, assignments, and independent learning. Carefully designed videos that combine explanations, practical demonstrations, and accounting examples may provide students with additional opportunities to reinforce difficult concepts and improve their retention. The study will be beneficial to Accounting Education students, accounting lecturers, curriculum planners, educational technology practitioners, and university administrators. Students may benefit from flexible opportunities to review accounting lessons, while lecturers may gain useful information for improving technology-supported instructional practices. Curriculum planners and university administrators may also use the findings to support the integration of appropriate video-based resources into accounting education programmes. The study recommends greater use of well-designed video-based instructional materials in accounting education. Lecturers should select or develop videos that are relevant to specific accounting concepts and provide students with opportunities to review and discuss the content. The study concludes that effective video-based instruction can support students’ retention of accounting concepts by providing repeated, visual, and structured learning experiences that complement conventional accounting instruction.

Keywords: Video-Based Instruction, Accounting Concepts, Concept Retention, Accounting Education, Accounting Students, Instructional Videos, Digital Learning, Technology-Supported Learning, Visual Learning, Knowledge Retention, Accounting Knowledge, Multimedia Learning, Learning Resources, Financial Accounting, Accounting Instruction