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Impact of Accounting Peer Coaching on Students’ Ability to Solve Complex Accounting Problems in Nigerian Polytechnics

Abstract

The ability to solve complex accounting problems is an essential competency for Accounting Education students because professional accounting practice requires the application of accounting principles, analytical reasoning, interpretation of financial information, and appropriate decision-making to unfamiliar and multifaceted accounting situations. However, some students in Nigerian polytechnics may experience difficulties in solving complex accounting problems when instruction relies primarily on conventional lecturer-centred approaches, limited collaborative learning, and insufficient opportunities for guided practice. Accounting Peer Coaching provides an instructional approach through which students support one another in understanding accounting concepts, analysing problems, applying solution procedures, identifying errors, and evaluating alternative approaches to complex accounting tasks. Through structured peer interaction, explanation, questioning, feedback, demonstration, and collaborative problem-solving, peer coaching may improve students’ confidence, analytical ability, and capacity to apply accounting knowledge to challenging problems. Against this background, this study investigates the impact of Accounting Peer Coaching on students’ ability to solve complex accounting problems in Nigerian polytechnics. The study will be anchored on Social Constructivist Theory, Vygotsky’s Social Development Theory, and Experiential Learning Theory. Social Constructivist Theory explains that students develop knowledge through interaction, collaboration, discussion, and shared meaning-making. Vygotsky’s Social Development Theory emphasizes the importance of social interaction, peer assistance, scaffolding, and the zone of proximal development in facilitating learning beyond what students may accomplish independently. Experiential Learning Theory explains how students strengthen competence through practical problem-solving experiences, reflection, conceptual understanding, and active experimentation. Collectively, these theoretical perspectives provide a suitable framework for explaining how Accounting Peer Coaching may influence students’ ability to solve complex accounting problems. The study will adopt a quantitative quasi-experimental research design. The population will comprise Accounting Education students enrolled in selected Nigerian polytechnics. A multistage sampling technique will be used to select states, polytechnics, departments, levels of study, classes, and eligible students. Data will be collected using structured questionnaires, complex accounting problem-solving tests, peer-coaching participation records, practical assessment rubrics, observation checklists, scenario-based accounting tasks, and pre-test and post-test assessments. Accounting Peer Coaching will be assessed using indicators such as peer-coaching sessions, peer tutor selection, peer tutor preparation, peer tutor training, peer explanation, peer demonstration, peer questioning, peer discussion, peer feedback, peer correction, peer assessment, collaborative problem-solving, group analysis, solution comparison, alternative-solution evaluation, accounting concept explanation, accounting procedure demonstration, worked-example discussion, error identification, error correction, reasoning development, analytical discussion, critical-thinking activities, case-based learning, problem-solving workshops, guided practice, repeated practice, independent practice, peer support, peer scaffolding, learning-partner interaction, student participation, coaching frequency, coaching duration, coaching consistency, coaching structure, coaching objectives, coaching materials, accounting problem sets, practical accounting exercises, challenging accounting scenarios, unfamiliar accounting tasks, step-by-step guidance, solution verification, answer evaluation, reflective discussion, self-assessment, peer assessment, progress monitoring, corrective feedback, performance review, collaborative learning, communication activities, questioning techniques, listening activities, explanation skills, leadership activities, mentoring activities, reciprocal coaching, peer learning, knowledge sharing, experience sharing, confidence building, motivation, engagement, persistence, and classroom participation. Students’ ability to solve complex accounting problems will be assessed using indicators such as problem interpretation, identification of relevant information, identification of accounting requirements, identification of accounting principles, selection of appropriate accounting procedures, application of accounting concepts, analysis of accounting transactions, classification of accounting information, preparation of accounting entries, journal-entry analysis, ledger analysis, trial-balance analysis, adjustment analysis, preparation of financial statements, financial-statement interpretation, reconciliation procedures, error identification, error correction, calculation accuracy, numerical reasoning, multi-step calculation, application of accounting standards, treatment of unfamiliar transactions, analysis of incomplete information, analysis of conflicting information, evaluation of alternative accounting treatments, selection of appropriate solutions, justification of accounting decisions, interpretation of accounting scenarios, application of accounting rules, integration of multiple accounting concepts, identification of relationships among transactions, comparison of accounting methods, evaluation of consequences, problem decomposition, logical reasoning, critical thinking, analytical reasoning, decision-making, solution planning, sequencing of procedures, time management during problem solving, accuracy under time constraints, verification of calculations, review of accounting entries, detection of inconsistencies, identification of assumptions, evaluation of supporting evidence, interpretation of financial data, interpretation of accounting documents, application of theoretical knowledge, transfer of knowledge to new situations, handling of complex accounting cases, solution presentation, explanation of reasoning, communication of accounting solutions, defence of accounting decisions, correction of incorrect solutions, and overall complex accounting problem-solving competence. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, exposure to Accounting Peer Coaching, participation patterns, and complex accounting problem-solving performance. Inferential statistical techniques, including paired and independent t-tests, analysis of covariance (ANCOVA), correlation analysis, and multiple regression analysis where appropriate, will be used to determine the impact of Accounting Peer Coaching on students’ ability to solve complex accounting problems. Where a quasi-experimental design is adopted, students’ problem-solving scores before and after participation in peer coaching may be compared with those of a control group receiving conventional classroom 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 Accounting Peer Coaching has a significant positive impact on students’ ability to solve complex accounting problems in Nigerian polytechnics. Students exposed to structured peer coaching are expected to demonstrate improved ability to interpret accounting problems, identify relevant information, select appropriate accounting principles, apply suitable procedures, perform complex calculations, evaluate alternative solutions, and justify their accounting decisions. Peer explanation activities may strengthen students’ understanding of difficult accounting concepts by requiring learners to explain procedures in their own words. Peer demonstrations may improve students’ understanding of how complex accounting procedures are performed. Peer questioning may encourage students to examine assumptions and clarify areas of uncertainty. Peer discussion may expose students to different approaches to solving accounting problems. Peer feedback may help students identify weaknesses and correct errors before they become established. Peer assessment may strengthen students’ ability to evaluate the quality of accounting solutions. Collaborative problem-solving may improve students’ ability to break complex problems into manageable components and integrate individual solutions into a complete accounting answer. Group analysis may strengthen analytical reasoning and interpretation. Solution-comparison activities may expose students to alternative methods of solving the same accounting problem. Alternative-solution evaluation may improve students’ ability to determine the most appropriate accounting treatment. Accounting-concept explanation may strengthen conceptual understanding. Worked-example discussion may provide students with models for approaching complex tasks. Error-identification activities may improve students’ ability to detect incorrect accounting treatments. Error-correction exercises may strengthen students’ ability to revise inappropriate solutions. Reasoning activities may improve students’ ability to explain why a particular accounting procedure is appropriate. Critical-thinking activities may strengthen students’ ability to evaluate complex accounting situations. Case-based learning may improve students’ ability to apply accounting knowledge to realistic scenarios. Problem-solving workshops may provide repeated opportunities to practise challenging accounting tasks. Guided practice may provide scaffolding for students who initially struggle with complex problems. Repeated practice may improve accuracy, speed, confidence, and independence. Independent practice following peer coaching may help students transfer collaboratively acquired knowledge to individual accounting tasks. Peer support may reduce difficulties associated with unfamiliar accounting problems. Peer scaffolding may enable students to attempt tasks beyond their initial level of competence. Learning-partner interaction may improve communication and collaborative reasoning. Coaching-frequency activities may provide sustained opportunities for skill development. Coaching-duration activities may provide adequate time for analysing challenging problems. Structured coaching may ensure that peer interactions remain focused on learning objectives. Accounting problem sets may provide progressively challenging tasks. Complex accounting scenarios may strengthen students’ ability to handle unfamiliar situations. Step-by-step guidance may help students understand the sequence required to solve multifaceted accounting problems. Solution-verification activities may improve students’ ability to confirm the accuracy of their answers. Answer-evaluation exercises may strengthen students’ ability to judge whether solutions satisfy accounting requirements. Reflective discussion may encourage students to examine errors and improve future problem-solving approaches. Self-assessment may improve students’ awareness of their strengths and weaknesses. Progress monitoring may enable students to identify areas requiring additional practice. Corrective feedback may help students improve inaccurate solutions. Performance review may strengthen students’ ability to evaluate problem-solving progress. Collaborative learning may deepen understanding through shared reasoning. Communication activities may improve students’ ability to articulate accounting procedures. Questioning techniques may strengthen analytical inquiry. Listening activities may help students understand alternative explanations. Explanation skills may improve conceptual clarity. Leadership activities may provide opportunities for students to guide peers through accounting problems. Mentoring activities may strengthen students’ ability to support classmates. Reciprocal coaching may ensure that students experience both coaching and learning roles. Peer learning may facilitate knowledge sharing among students with different levels of accounting competence. Experience-sharing activities may expose students to different strategies for approaching complex accounting problems. Confidence-building activities may reduce students’ reluctance to attempt difficult accounting tasks. Motivation and engagement may encourage greater persistence when students encounter challenging accounting problems. However, the effectiveness of Accounting Peer Coaching may be constrained by inadequate training of peer coaches, inaccurate explanations among peers, dominance by more academically capable students, passive participation by some learners, large class sizes, insufficient coaching time, limited availability of appropriate accounting problem sets, inadequate lecturer supervision, weak peer-coaching structures, poor student attendance, limited learning materials, inadequate accounting laboratories, overcrowded classrooms, insufficient feedback from lecturers, reluctance to seek peer assistance, interpersonal conflicts, differences in students’ academic abilities, poor communication among peers, and inadequate integration of peer-coaching activities into Accounting Education curricula. The study therefore expects structured, supervised, collaborative, inclusive, and academically guided Accounting Peer Coaching to contribute significantly to improved complex accounting problem-solving ability among Accounting Education students in Nigerian polytechnics. The study is expected to contribute to the literature on Accounting Peer Coaching, complex accounting problem solving, Social Constructivist Theory, Vygotsky’s Social Development Theory, Experiential Learning Theory, accounting education, collaborative learning, peer learning, peer tutoring, peer mentoring, accounting problem-solving skills, analytical reasoning, critical thinking, accounting decision-making, accounting competence, practical accounting education, student engagement, learning motivation, accounting performance, Accounting Education students, Nigerian polytechnics, and Accounting Education in Nigeria. The findings will provide useful information to the National Board for Technical Education, polytechnic administrators, Accounting Education departments, accounting educators, curriculum developers, professional accounting bodies, student-support units, employers, and policymakers regarding strategies for strengthening students’ complex accounting problem-solving competencies. The study will also provide evidence-based recommendations for integrating structured Accounting Peer Coaching into Accounting Education programmes, training peer coaches in effective accounting-learning strategies, providing appropriate and progressively challenging accounting problem sets, strengthening lecturer supervision of peer-coaching activities, encouraging reciprocal peer learning, incorporating peer assessment and feedback into practical accounting instruction, providing adequate time and learning resources for collaborative problem-solving, and aligning Accounting Education programmes with the analytical, problem-solving, and collaborative competencies required in contemporary accounting workplaces in Nigeria.

Keywords: Accounting Peer Coaching, complex accounting problems, problem-solving ability, accounting problem-solving skills, collaborative learning, peer learning, peer tutoring, analytical reasoning, critical thinking, accounting competence, practical accounting education, Accounting Education students, Nigerian polytechnics, Nigeria.