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Impact of Curriculum–Industry Collaboration on Practical Competence among Accounting Education Students in Nigerian Polytechnics

Abstract

The changing demands of the accounting profession have increased the need for accounting education programmes that effectively connect classroom learning with contemporary workplace requirements. Curriculum–industry collaboration provides an opportunity for educational institutions and accounting organizations to jointly identify relevant competencies, contribute to curriculum development, provide practical learning opportunities, share professional expertise, and ensure that accounting education reflects current industry practices. In Nigerian polytechnics, where accounting education is expected to prepare students for immediate participation in the labour market, effective collaboration between institutions and industry may strengthen students' practical competence and employability. However, weak institution–industry partnerships, limited industry participation in curriculum development, inadequate workplace exposure, outdated curriculum content, insufficient practical facilities, and limited interaction between accounting educators and practitioners may create gaps between what students learn and what employers expect. Against this background, this study investigates the impact of curriculum–industry collaboration on practical competence among accounting education students in Nigerian polytechnics. The study will be anchored on Experiential Learning Theory, Human Capital Theory, and Situated Learning Theory. Experiential Learning Theory emphasizes learning through concrete experience, reflection, conceptualization, and active experimentation, providing a suitable framework for examining how industry-linked learning experiences can develop students' practical competencies. Human Capital Theory explains how investment in relevant education, training, and industry exposure develops students' knowledge, skills, productivity, and employability. Situated Learning Theory emphasizes that knowledge and professional skills are effectively developed within authentic social and workplace contexts, making it relevant to curriculum–industry collaboration. Collectively, these theoretical perspectives provide a suitable framework for explaining how collaboration between accounting education programmes and industry may influence students' practical competence. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The study population will comprise National Diploma and Higher National Diploma accounting education students enrolled in selected public 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. Curriculum–industry collaboration will be assessed using indicators such as industry participation in curriculum review, consultation with accounting practitioners, employer input into course content, industry-designed learning activities, guest lectures, practitioner-led workshops, industry case studies, workplace visits, internship and SIWES opportunities, industry mentorship, professional project supervision, exposure to accounting technologies, access to industry resources, industry-supported practical laboratories, joint training programmes, professional standards integration, feedback from employers, curriculum responsiveness, and frequency of institution–industry interaction. Students' practical competence will be assessed using indicators such as bookkeeping, preparation and interpretation of financial statements, auditing procedures, taxation, payroll processing, bank reconciliation, accounting software use, financial analysis, data analysis, internal control evaluation, documentation, budgeting, cost analysis, financial reporting, digital accounting competence, problem-solving, professional communication, ethical conduct, teamwork, decision-making, and ability to apply accounting knowledge to realistic workplace situations. Data will be collected using structured questionnaires, standardized practical competence assessment instruments, practical accounting tasks, competency-based tests, industry evaluation forms where available, observation checklists, curriculum documents, internship or SIWES records, 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, levels of curriculum–industry interaction, practical learning experiences, and levels of practical 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 curriculum–industry collaboration on students' practical competence. Where a quasi-experimental design is adopted, practical competence scores before and after participation in industry-linked learning activities 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 curriculum–industry collaboration has a significant positive impact on practical competence among accounting education students in Nigerian polytechnics. Students exposed to strong and sustained collaboration between their institutions and accounting organizations are expected to demonstrate stronger abilities to apply accounting knowledge, use accounting technologies, prepare and interpret financial information, perform auditing and taxation procedures, analyse financial data, evaluate internal controls, solve workplace problems, communicate professionally, and perform accounting tasks in realistic environments. Industry participation in curriculum development may also help ensure that students are exposed to current accounting standards, digital accounting technologies, professional practices, and employer expectations. Practical workshops, industry case studies, workplace visits, mentorship, and internship opportunities may further strengthen students' ability to transfer classroom knowledge to professional situations. However, limited funding, weak institutional coordination, inadequate industry participation, insufficient practical facilities, limited access to accounting technologies, and differences between academic and industry expectations may reduce the effectiveness of curriculum–industry collaboration. The study therefore expects structured, sustained, and mutually beneficial curriculum–industry collaboration to contribute significantly to improved practical competence among accounting education students in Nigerian polytechnics. The study is expected to contribute to the literature on curriculum–industry collaboration, practical competence, accounting education, employability skills, experiential learning, workplace learning, industry–academia partnerships, technical education, professional development, and higher education in Nigeria. The findings will provide useful information to the National Board for Technical Education, polytechnic management, accounting education departments, accounting educators, professional accounting bodies, accounting firms, employers, industry practitioners, curriculum developers, and policymakers regarding strategies for strengthening the practical orientation of accounting education. The study will also provide evidence-based recommendations for increasing industry participation in curriculum development, establishing formal partnerships between polytechnics and accounting organizations, incorporating current industry practices and technologies into accounting curricula, expanding industry-led workshops and guest lectures, strengthening internship and SIWES opportunities, developing industry-supported practical accounting laboratories, establishing regular employer feedback mechanisms, and ensuring that accounting education students acquire the practical competencies required for effective performance in Nigeria's evolving accounting profession.

Keywords: Curriculum–industry collaboration, practical competence, accounting education students, industry–academia partnership, employability skills, workplace learning, experiential learning, accounting education, technical education, Nigerian polytechnics, Nigeria.