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Impact of Case-Based Learning on Professional Judgment Skills among Accounting Education Students in Nigeria

Abstract

The increasing complexity of accounting transactions, financial reporting requirements, auditing procedures, taxation issues, and ethical challenges has created a growing need for accounting graduates who can exercise sound professional judgment. Professional judgment requires accountants to analyse relevant information, interpret accounting standards, consider alternative treatments, evaluate evidence, recognize uncertainty, assess ethical implications, and make well-reasoned decisions. Conventional lecture-based instruction may provide students with theoretical knowledge but may offer limited opportunities to engage with complex situations that require judgment and evaluation. Case-Based Learning (CBL) provides a student-centred instructional approach in which learners examine realistic accounting cases, identify relevant issues, analyse available evidence, evaluate alternative solutions, and justify professional decisions. Against this background, this study investigates the impact of Case-Based Learning on professional judgment skills among accounting education students in Nigeria. The study will be anchored on Constructivist Learning Theory, Experiential Learning Theory, and Situated Learning Theory. Constructivist Learning Theory emphasizes active participation, prior knowledge, interaction, and the construction of knowledge through meaningful learning experiences. Experiential Learning Theory emphasizes learning through concrete experience, reflection, conceptualization, and active experimentation, providing a suitable framework for students' engagement with realistic accounting cases. Situated Learning Theory emphasizes the development and application of knowledge within authentic social and professional contexts, making it relevant to case-based accounting instruction. Collectively, these theoretical perspectives provide a suitable framework for explaining how Case-Based Learning may influence professional judgment skills 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 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. Case-Based Learning will be assessed using indicators such as frequency of case-based activities, relevance of cases, complexity of accounting cases, financial reporting cases, auditing cases, taxation cases, management accounting cases, ethical dilemma cases, case analysis, evidence evaluation, group discussions, alternative-solution analysis, accounting standards interpretation, professional judgement exercises, lecturer facilitation, peer discussion, feedback, reflection, written case reports, oral presentations, and opportunities for repeated case analysis. Students' professional judgment skills will be assessed using indicators such as identification of accounting issues, interpretation of accounting standards, analysis of relevant information, evaluation of evidence, consideration of alternative accounting treatments, recognition of uncertainty, assessment of materiality, professional scepticism, ethical reasoning, consideration of stakeholder interests, evaluation of consequences, selection of appropriate accounting treatments, justification of decisions, documentation of professional judgments, and ability to make sound decisions in unfamiliar accounting situations. Data will be collected using structured questionnaires, standardized professional judgment assessment instruments, case-based accounting tasks, financial reporting scenarios, auditing and taxation cases, competency-based assessment rubrics, observation checklists, written case analyses, 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, case-based learning experiences, and levels of professional judgment skills. 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 Case-Based Learning on professional judgment skills. Where a quasi-experimental design is adopted, professional judgment scores before and after exposure to case-based learning may be compared with those of a comparison group receiving conventional instruction 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 Case-Based Learning has a significant positive impact on professional judgment skills among accounting education students in Nigeria. Students exposed to structured and professionally relevant accounting cases are expected to demonstrate stronger abilities to identify accounting issues, interpret relevant standards, evaluate evidence, compare alternative treatments, recognize uncertainty, consider ethical implications, and justify professional decisions than students exposed primarily to conventional lecture-based instruction. Engagement with realistic cases may enable students to develop deeper understanding of how accounting principles are applied when situations involve incomplete information, competing interests, professional uncertainty, and alternative accounting treatments. Group discussions may expose students to different perspectives and encourage them to defend and reconsider their judgments. Feedback from lecturers and accounting practitioners may further strengthen students' ability to document and justify professional decisions. However, inadequate access to relevant case materials, limited lecturer training in case-based teaching, large class sizes, insufficient instructional time, students' limited analytical abilities, and cases that do not adequately reflect Nigerian accounting environments may reduce the effectiveness of Case-Based Learning. The study therefore expects structured, authentic, contextually relevant, and professionally guided Case-Based Learning to contribute significantly to improved professional judgment skills among accounting education students in Nigeria. The study is expected to contribute to the literature on Case-Based Learning, professional judgment skills, accounting education, experiential learning, constructivist learning, situated learning, professional competence, accounting pedagogy, financial reporting education, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, accounting education departments, accounting educators, professional accounting bodies, accounting firms, employers, curriculum developers, and policymakers regarding strategies for strengthening professional judgment education. The study will also provide evidence-based recommendations for integrating case-based learning into accounting education programmes, developing realistic Nigerian accounting cases, incorporating financial reporting, auditing, taxation, management accounting, and ethical cases into classroom instruction, strengthening lecturers' capacity to facilitate case discussions, involving accounting practitioners in case development and assessment, using competency-based case assessment rubrics, providing continuous feedback, and creating opportunities for students to practise professional judgment before entering the accounting profession in Nigeria.

Keywords: Case-Based Learning, professional judgment skills, accounting education students, accounting education, experiential learning, constructivist learning, situated learning, professional competence, accounting pedagogy, Nigerian universities, Nigeria.