Abstract

Accounting research training is an important component of accounting education that equips students with the knowledge and practical skills required to identify, formulate, and investigate accounting-related issues. One of the essential stages of the research process is the development of a researchable accounting problem, which provides direction for the study and establishes the basis for defining research objectives and questions. However, students may experience difficulties in identifying relevant accounting issues, narrowing broad topics into specific problems, and formulating clear and researchable problem statements. This study therefore examines the impact of accounting research training on students’ ability to develop researchable accounting problems in Nigerian polytechnics. Accounting research training exposes students to fundamental research processes, including identification of research gaps, problem identification, literature exploration, formulation of research questions, and development of problem statements. Through appropriate training, students can learn how to distinguish between general areas of interest and specific research problems that can be investigated systematically. Practical research exercises may also enable students to evaluate accounting issues critically, identify areas requiring further investigation, and formulate problems that are relevant, specific, and capable of empirical examination. The study will adopt a survey research design and focus on accounting education students in selected Nigerian polytechnics. Data will be collected using a structured questionnaire designed to obtain information on students’ exposure to accounting research training and their ability to develop researchable accounting problems. The research instrument will be subjected to appropriate validation procedures, while its reliability will be established before administration. Data collected will be analyzed using descriptive and inferential statistical techniques, and the hypothesis formulated for the study will be tested at a 0.05 level of significance. The study is expected to establish that accounting research training has a significant positive impact on students’ ability to develop researchable accounting problems. Adequate exposure to research concepts and practical research activities is expected to improve students’ ability to identify relevant accounting issues, recognize research gaps, narrow broad areas of concern, and formulate clear problem statements. Such training may also strengthen students’ critical thinking and analytical skills when examining accounting issues within academic and professional contexts. The findings are expected to have important implications for accounting education in Nigerian polytechnics. Lecturers may be encouraged to emphasize practical research training rather than limiting research instruction to theoretical explanations. Students can be provided with exercises involving the identification of accounting problems from real-life business situations, review of previous studies, analysis of research gaps, and formulation of problem statements. These activities may improve students’ confidence and competence in initiating accounting research projects. The study will be beneficial to accounting education students, lecturers, research supervisors, curriculum developers, polytechnic administrators, and other stakeholders. Students may gain improved research skills that can support their final-year projects and future academic or professional activities. Lecturers and supervisors may also benefit from students having a clearer understanding of how researchable accounting problems are identified and formulated, while curriculum developers may use the findings to strengthen research-related components of accounting education programmes. The study recommends that Nigerian polytechnics should strengthen accounting research training through practical research exercises, guided problem-identification activities, literature-based assignments, and regular classroom discussions of contemporary accounting issues. Lecturers should provide students with adequate opportunities to practice identifying research gaps and transforming broad accounting concerns into specific and researchable problems. The study concludes that effective accounting research training can significantly improve students’ ability to develop researchable accounting problems and strengthen their overall research competence.

Keywords: Accounting Research Training, Researchable Accounting Problems, Accounting Education, Accounting Students, Nigerian Polytechnics, Research Skills, Problem Identification, Research Problem Formulation, Research Gaps, Research Questions, Accounting Research, Critical Thinking, Research Competence, Research Skills Development, Accounting Education Students