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Effect of Accounting Education on Students’ Understanding of Public Procurement Procedures in Nigeria

Abstract

Accounting education provides learners with the knowledge and skills required to understand financial processes, accountability requirements, and professional practices, while public procurement procedures refer to the established processes through which public institutions acquire goods, works, and services. Understanding these procedures is important to ensure transparency, compliance, accountability, and responsible use of public resources. However, inadequate knowledge of procurement processes among accounting students may limit their ability to recognize proper procurement practices and identify procedural irregularities. This study therefore examines the effect of accounting education on students’ understanding of public procurement procedures in Nigeria. Accounting education exposes students to concepts relating to financial management, public sector accounting, auditing, internal control, accountability, and regulatory compliance. Through lectures, practical exercises, case studies, assignments, and discussions, students can develop knowledge of procurement planning, procurement documentation, bidding processes, evaluation procedures, contract award, and procurement monitoring. Such educational exposure can provide students with the theoretical and practical foundation needed to understand how procurement activities are conducted within public institutions. Students’ understanding of public procurement procedures involves their knowledge of the stages, principles, documentation, responsibilities, and compliance requirements associated with public procurement. It includes understanding procurement planning, solicitation of bids, evaluation of bids, contract award procedures, record keeping, transparency, and accountability. Accounting education can strengthen this understanding by connecting procurement procedures with accounting principles, financial controls, auditing requirements, and public financial management. Adequate knowledge may enable students to recognize appropriate procurement practices and appreciate the importance of compliance in public institutions. The study will adopt a quantitative research design. The population will comprise Accounting Education students in selected tertiary institutions, from which an appropriate sample will be selected. Data will be collected using a structured questionnaire and a knowledge assessment instrument designed to measure students’ exposure to accounting education and their understanding of public procurement procedures. The instruments will be subjected to appropriate validity and reliability procedures. Data will be analyzed using descriptive and inferential statistical techniques, with hypotheses tested at the 0.05 level of significance. The study is expected to establish that accounting education has a significant positive effect on students’ understanding of public procurement procedures. Students with stronger exposure to relevant accounting concepts, public sector accounting, auditing, internal control, and accountability practices are expected to demonstrate better knowledge of procurement processes and compliance requirements. The study may also reveal areas where students have limited understanding, particularly regarding procurement documentation, bid evaluation, contract procedures, and accountability requirements. The findings are expected to have important implications for teaching and learning in Accounting Education. Accounting lecturers may need to give greater attention to practical aspects of public procurement rather than relying mainly on theoretical explanations. Case studies, practical procurement exercises, simulated procurement activities, and analysis of public-sector procurement situations can help students connect classroom knowledge with actual procurement processes. Integrating procurement-related examples into accounting courses may also improve students’ understanding of transparency, accountability, and compliance. The study will be beneficial to Accounting Education students, lecturers, tertiary institutions, curriculum developers, public-sector organizations, and other stakeholders involved in accounting and public financial management education. Students may gain better preparation for professional responsibilities involving public resources, while lecturers may obtain useful information for improving instructional approaches. Institutions and curriculum developers may also use the findings to strengthen procurement-related content in accounting education and promote greater awareness of public financial accountability among future accounting professionals. The study recommends that public procurement concepts should be adequately integrated into relevant Accounting Education courses through practical exercises, case studies, simulations, and discussions of procurement requirements. Lecturers should emphasize procurement planning, documentation, bidding, evaluation, contract award, transparency, and accountability. Tertiary institutions should also encourage practical exposure to public-sector financial management processes. In conclusion, effective accounting education can contribute to improved students’ understanding of public procurement procedures and better prepare future accounting professionals to support transparent, accountable, and compliant public financial management practices.

Keywords: Accounting Education, Public Procurement, Procurement Procedures, Accounting Students, Public Sector Accounting, Procurement Planning, Procurement Documentation, Bid Evaluation, Contract Award, Financial Accountability, Transparency, Regulatory Compliance, Public Financial Management, Internal Control, Procurement Knowledge