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Effect of Portfolio-Based Assessment on Students’ Demonstration of Accounting Competence in Nigerian Universities

Abstract

Portfolio-based assessment is an assessment approach that enables students to demonstrate their knowledge, skills, and learning progress through a structured collection of academic and practical work. Students’ demonstration of accounting competence is important because accounting education requires learners to apply theoretical knowledge and practical skills to accounting tasks and situations. However, conventional assessment practices may not always provide sufficient opportunities for students to demonstrate a broad range of accounting competencies. This study therefore examines the effect of portfolio-based assessment on students’ demonstration of accounting competence in Nigerian universities. Portfolio-based assessment involves the systematic collection, organization, evaluation, and presentation of students’ accounting work over a specified period. The assessment may include practical exercises, accounting assignments, financial statements, transaction analyses, projects, corrections, and other evidence of learning. Through the portfolio process, students are given opportunities to demonstrate their knowledge, monitor their progress, receive feedback, and improve their work. This approach provides a broader basis for assessing students’ accounting learning and practical development. Students’ demonstration of accounting competence refers to their ability to apply accounting knowledge, principles, procedures, and practical skills when performing accounting-related tasks. It encompasses areas such as transaction recording, preparation and interpretation of accounting information, problem-solving, accuracy, analysis, and application of accounting principles to practical situations. Effective assessment of these competencies is important because accounting graduates are expected to demonstrate both theoretical understanding and practical ability. The study will adopt a survey research design. The population will comprise Accounting Education students in selected Nigerian universities. Data will be collected using a structured questionnaire designed to obtain information on portfolio-based assessment and students’ demonstration of accounting competence. The instrument will be subjected to appropriate validation and reliability procedures before administration. Data collected will be analyzed using descriptive and inferential statistics, while the hypothesis will be tested at a 0.05 level of significance. The study is expected to establish that portfolio-based assessment has a significant positive effect on students’ demonstration of accounting competence. Regular compilation and evaluation of accounting work is expected to provide students with opportunities to apply accounting principles, demonstrate practical skills, receive feedback, and improve their performance across different accounting tasks. The findings are expected to have important implications for the teaching and assessment of accounting education in Nigerian universities. Accounting lecturers may need to incorporate portfolio-based assessment alongside other assessment methods to provide students with opportunities to demonstrate practical competence over time. Clear assessment criteria, continuous feedback, and opportunities for students to revise their work may further strengthen the effectiveness of portfolio assessment. The study is expected to benefit Accounting Education students, accounting lecturers, university administrators, curriculum developers, and other stakeholders in accounting education. Students may develop stronger practical accounting skills and greater awareness of their learning progress, while lecturers may gain a more comprehensive basis for evaluating students’ competencies. Curriculum developers may also use the findings to strengthen continuous and competency-based assessment practices in accounting education programmes. The study recommends that accounting lecturers should incorporate well-structured portfolio-based assessment into accounting education and provide clear criteria for evaluating students’ practical work. Portfolios should contain relevant accounting tasks, projects, exercises, and evidence of students’ progress, supported by regular feedback and reflection. The study concludes that effective portfolio-based assessment can enhance students’ demonstration of accounting competence and promote more comprehensive assessment of accounting knowledge and practical skills.

Keywords: Portfolio-Based Assessment, Accounting Competence, Accounting Education, Student Assessment, Practical Accounting Skills, Competency-Based Assessment, Continuous Assessment, Accounting Performance, Accounting Knowledge, Practical Competence, Assessment Practices, Learning Portfolio, Accounting Skills, Student Learning, Accounting Instruction