DOWNLOAD THE COMPLETE PROJECT

9 Users found this project useful

Impact of Authentic Assessment on Practical Accounting Competence among Accounting Education Students in Nigerian Polytechnics

Abstract

Authentic assessment is an increasingly relevant approach to accounting education because it evaluates students' ability to apply accounting knowledge and skills to realistic tasks that resemble those encountered in professional practice. Accounting education students in Nigerian polytechnics require practical competence in transaction recording, financial reporting, auditing, taxation, financial analysis, computerized accounting, problem-solving, and professional decision-making. However, conventional assessment practices may place considerable emphasis on written examinations and theoretical knowledge, which may not adequately measure students' ability to apply accounting principles in real-world situations. Authentic Assessment provides opportunities for students to demonstrate practical accounting competence through realistic accounting tasks, case studies, simulations, projects, portfolios, presentations, workplace-related assignments, and practical problem-solving activities. Against this background, this study investigates the impact of authentic assessment on practical accounting competence among accounting education students in Nigerian polytechnics. The study will be anchored on Experiential Learning Theory, Constructivist Learning Theory, and Assessment for Learning Theory. Experiential Learning Theory emphasizes learning through concrete experience, reflection, conceptualization, and active experimentation, providing a suitable framework for students' participation in realistic assessment activities. Constructivist Learning Theory emphasizes active participation, problem-solving, prior knowledge, collaboration, and the construction of knowledge through meaningful learning experiences. Assessment for Learning Theory emphasizes the use of assessment and feedback to identify learning gaps, guide improvement, and support the development of competencies. Collectively, these theoretical perspectives provide a suitable framework for explaining how authentic assessment 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 accounting education students enrolled in selected federal, state, and private polytechnics across Nigeria. A multistage sampling technique will be used to select geopolitical zones, states, polytechnics, schools or departments, levels of study, and eligible accounting education students. Authentic assessment will be assessed using indicators such as practical accounting tasks, real-world accounting cases, accounting simulations, project-based assessment, portfolio assessment, workplace-related assignments, financial statement preparation tasks, auditing scenarios, taxation cases, financial analysis exercises, computerized accounting activities, accounting software tasks, presentations, oral defence, group projects, problem-solving activities, role-play, industry-based assignments, competency-based rubrics, continuous assessment, formative feedback, peer assessment, self-assessment, and opportunities for students to revise and improve their work. Students' practical accounting competence will be assessed using indicators such as transaction recording, journal and ledger preparation, trial balance preparation, financial statement preparation, bank reconciliation, financial statement analysis, budgeting, taxation computation, auditing procedures, error detection and correction, computerized accounting, accounting software operation, interpretation of financial information, problem-solving, analytical reasoning, professional judgement, communication, teamwork, accuracy, time management, and ability to apply accounting knowledge to unfamiliar professional situations. Data will be collected using structured questionnaires, standardized practical accounting competence tests, authentic accounting tasks, competency-based assessment rubrics, portfolios, case studies, simulations, observation checklists, lecturer assessments, peer assessments, 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, assessment experiences, exposure to authentic assessment, 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 impact of authentic assessment on students' practical accounting competence. Where a quasi-experimental design is adopted, practical accounting competence scores before and after exposure to authentic assessment may be compared with those of a comparison group assessed primarily through conventional written examinations 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 authentic assessment has a significant positive impact on practical accounting competence among accounting education students in Nigerian polytechnics. Students who participate regularly in authentic assessment activities are expected to demonstrate stronger abilities to apply accounting principles, prepare financial records, analyse financial information, solve practical accounting problems, operate accounting software, and make professional accounting decisions than students assessed primarily through conventional written examinations. Realistic accounting cases and simulations may enable students to connect theoretical knowledge with practical workplace situations and develop accuracy, critical thinking, analytical reasoning, problem-solving, professional judgement, and confidence. Project-based and portfolio assessments may provide opportunities for students to demonstrate sustained application of accounting skills rather than short-term recall of theoretical concepts. Practical auditing, taxation, financial reporting, budgeting, and computerized accounting assessments may further strengthen students' ability to perform interconnected accounting tasks. Continuous feedback, peer assessment, and self-assessment may help students identify weaknesses and improve their practical performance. However, large class sizes, limited assessment resources, inadequate accounting laboratories, insufficient access to accounting software, heavy lecturer workloads, limited training in authentic assessment methods, time constraints, and difficulties in developing standardized realistic assessment tasks may reduce its effectiveness. The study therefore expects well-designed, realistic, competency-based, and properly supervised authentic assessment to contribute significantly to improved practical accounting competence among accounting education students in Nigerian polytechnics. The study is expected to contribute to the literature on authentic assessment, practical accounting competence, accounting education, competency-based assessment, experiential learning, constructivist learning, assessment for learning, practical accounting skills, employability skills, accounting pedagogy, and polytechnic education in Nigeria. The findings will provide useful information to the National Board for Technical Education, polytechnics, accounting education departments, accounting educators, professional accounting bodies, accounting firms, employers, curriculum developers, and policymakers regarding strategies for improving accounting assessment practices. The study will also provide evidence-based recommendations for integrating authentic assessment into accounting education programmes, developing realistic accounting tasks and cases, strengthening accounting laboratories and computerized assessment facilities, training accounting educators in authentic and competency-based assessment methods, using standardized practical assessment rubrics, incorporating portfolio and project-based assessment, strengthening formative feedback and peer assessment, increasing industry involvement in assessment design, and aligning accounting assessment practices in Nigerian polytechnics with the practical competencies required in contemporary accounting workplaces.

Keywords: Authentic assessment, practical accounting competence, accounting education students, competency-based assessment, experiential learning, accounting skills, practical accounting assessment, accounting pedagogy, employability skills, Nigerian polytechnics, Nigeria.