Impact of Inquiry-Based Learning on Students’ Problem-Solving Ability in Accounting Education in Nigerian Polytechnics
Abstract
Inquiry-based learning is a student-centered instructional approach that encourages learners to develop knowledge by asking questions, investigating problems, gathering information, analyzing evidence, and developing solutions. Accounting education requires students to apply accounting principles, interpret financial information, analyze transactions, and solve practical accounting problems. However, conventional teaching approaches may provide limited opportunities for students to actively investigate and solve accounting problems. Inquiry-based learning can encourage students to take greater responsibility for their learning and develop practical problem-solving abilities. This study therefore examines the impact of inquiry-based learning on students’ problem-solving ability in Accounting Education in Nigerian polytechnics. Inquiry-based learning involves a learning process in which students actively investigate questions or problems and construct knowledge through exploration and reasoning. In accounting education, students may be presented with realistic accounting problems that require them to identify relevant information, ask appropriate questions, examine possible solutions, apply accounting principles, and justify their conclusions. This approach allows students to move beyond memorization and engage directly with accounting situations that require analysis and logical reasoning. Students’ problem-solving ability in accounting refers to their capacity to identify accounting problems, analyze relevant information, select appropriate procedures, apply accounting principles, perform necessary calculations, and arrive at logical solutions. Strong problem-solving ability is important because accounting practice frequently involves situations that require interpretation, judgment, and application of accounting knowledge. Inquiry-based learning may strengthen this ability by providing students with opportunities to investigate accounting problems, consider alternative approaches, evaluate information, and develop solutions independently or collaboratively. The study will adopt a survey research design. The population will comprise Accounting Education students in selected polytechnics 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 inquiry-based learning has a significant positive impact on students’ problem-solving ability. Students exposed to inquiry-based learning activities are expected to demonstrate improved ability to identify accounting problems, analyze financial information, apply appropriate accounting principles, and develop logical solutions to accounting-related problems. The findings are expected to have important implications for the teaching and learning of Accounting Education in polytechnics. Accounting lecturers may need to incorporate inquiry-based activities into accounting lessons by presenting students with practical problems, investigative tasks, case situations, and questions that require analysis and independent reasoning. Such activities may encourage students to become more actively involved in the learning process and develop stronger problem-solving skills. The study will be beneficial to Accounting Education students, accounting lecturers, curriculum planners, and polytechnic administrators. Students may develop stronger analytical and problem-solving competencies, while lecturers may gain useful information for improving learner-centered instructional practices. Curriculum planners may also use the findings to strengthen inquiry-oriented approaches within accounting education and promote the development of practical competencies among students. The study recommends greater integration of inquiry-based learning activities into accounting education programmes. Lecturers should provide students with realistic accounting problems, investigative questions, case-based tasks, and opportunities to analyze and justify their solutions. The study concludes that effective inquiry-based learning can enhance students’ problem-solving ability by promoting active investigation, analytical thinking, application of accounting principles, and independent reasoning.
Keywords: Inquiry-Based Learning, Problem-Solving Ability, Accounting Education, Accounting Students, Accounting Problems, Analytical Thinking, Critical Thinking, Accounting Principles, Problem-Solving Skills, Investigative Learning, Learner-Centered Learning, Accounting Competence, Practical Accounting, Active Learning, Accounting Instruction
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