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Effect of Accounting Innovation Workshops on Students’ Creative Thinking Skills in Nigerian Polytechnics

Abstract

Creative thinking is an important competency in Accounting Education because accounting professionals are increasingly expected to develop innovative approaches to solving problems, improving financial processes, adapting to technological changes, and responding to emerging business needs. However, conventional accounting instruction may provide limited opportunities for students to explore new ideas, experiment with alternative solutions, and apply creative approaches to accounting-related problems. Accounting Innovation Workshops provide students with opportunities to engage in collaborative discussions, practical challenges, idea-generation activities, problem-solving tasks, technology-based activities, and simulated accounting situations designed to encourage innovation and creativity. Such workshops may enhance students’ ability to generate original ideas, develop alternative solutions, evaluate different approaches, and apply creative thinking to accounting problems. Against this background, this study investigates the effect of Accounting Innovation Workshops on students’ creative thinking skills in Nigerian polytechnics. The study will be anchored on Experiential Learning Theory, Social Cognitive Theory, and Constructivist Learning Theory. Experiential Learning Theory explains how students develop competencies through concrete experiences, reflection, conceptualization, and active experimentation. Social Cognitive Theory emphasizes observational learning, modelling, self-efficacy, feedback, reinforcement, and interaction with the learning environment. Constructivist Learning Theory emphasizes the active construction of knowledge through problem-solving, collaboration, exploration, and meaningful learning experiences. Collectively, these theoretical perspectives provide a suitable framework for explaining how Accounting Innovation Workshops may influence students’ creative thinking skills. 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, creative-thinking skills assessment instruments, accounting innovation tasks, idea-generation exercises, problem-solving activities, practical performance rubrics, observation checklists, and pre-test and post-test assessments. Accounting Innovation Workshops will be assessed using indicators such as participation in innovation workshops, exposure to accounting innovation activities, idea-generation exercises, brainstorming activities, accounting problem-solving challenges, case-based innovation tasks, collaborative innovation activities, technology-based accounting challenges, process-improvement exercises, financial problem-solving activities, alternative-solution development, accounting-service improvement activities, business-process innovation activities, accounting technology exploration, digital accounting activities, accounting software exploration, spreadsheet-based innovation activities, data-analysis challenges, financial-reporting improvement activities, bookkeeping process improvement, documentation improvement, transaction-processing improvement, internal-control improvement, auditing-process improvement, financial-management innovation, budgeting innovation, cost-management innovation, revenue-management innovation, customer-service improvement, accounting communication activities, entrepreneurship-related accounting activities, project-based learning, design-thinking activities, creative accounting scenarios, ethical innovation activities, decision-making exercises, reflective activities, peer collaboration, lecturer guidance, feedback activities, practical demonstrations, individual innovation assignments, group innovation projects, case studies, role-play activities, simulations, competitions, presentations, prototype development, idea evaluation, idea selection, solution testing, innovation pitching, and workplace-oriented innovation tasks. Students’ creative thinking skills will be assessed using indicators such as fluency, originality, flexibility, elaboration, problem identification, idea generation, alternative-solution development, divergent thinking, analytical thinking, critical thinking, creative problem-solving, curiosity, imagination, experimentation, risk-taking in idea development, adaptability, open-mindedness, independent thinking, collaborative creativity, innovation awareness, ability to challenge assumptions, ability to identify opportunities for improvement, ability to generate multiple accounting solutions, ability to develop new approaches to accounting tasks, ability to improve existing accounting procedures, ability to design alternative documentation processes, ability to propose improved transaction-recording procedures, ability to develop alternative bookkeeping approaches, ability to suggest improved financial-reporting procedures, ability to identify opportunities for accounting automation, ability to propose digital accounting solutions, ability to develop spreadsheet-based solutions, ability to suggest improvements to accounting software use, ability to develop data-analysis approaches, ability to propose improved auditing procedures, ability to develop internal-control solutions, ability to suggest budgeting improvements, ability to develop cost-management solutions, ability to propose revenue-management improvements, ability to improve accounting communication, ability to develop customer-service solutions, ability to solve unfamiliar accounting problems, ability to apply knowledge in new situations, ability to combine accounting concepts in new ways, ability to evaluate competing solutions, ability to select innovative solutions, ability to test ideas, ability to modify ideas based on feedback, ability to explain innovative ideas, ability to defend proposed solutions, ability to work creatively with others, ability to communicate ideas effectively, ability to use technology creatively, ability to learn from unsuccessful attempts, ability to reflect on problem-solving experiences, and overall creative-thinking competence. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, exposure to Accounting Innovation Workshops, workshop experiences, and creative-thinking skill levels. 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 effect of Accounting Innovation Workshops on students’ creative thinking skills. Where a quasi-experimental design is adopted, creative-thinking scores before and after participation in the workshops may be compared with those of a control group receiving conventional accounting 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 Innovation Workshops have a significant positive effect on students’ creative thinking skills in Nigerian polytechnics. Students exposed to structured and practical innovation workshops are expected to demonstrate improved ability to generate ideas, identify accounting problems, develop alternative solutions, evaluate new approaches, and apply creative thinking to accounting tasks. Idea-generation exercises may improve students’ ability to produce multiple solutions to accounting problems. Brainstorming activities may strengthen students’ fluency and flexibility of thought. Accounting problem-solving challenges may improve students’ ability to approach unfamiliar accounting situations creatively. Case-based innovation tasks may strengthen students’ ability to identify weaknesses in existing accounting processes and propose improvements. Collaborative innovation activities may encourage students to exchange ideas and develop solutions collectively. Technology-based accounting challenges may improve students’ ability to identify innovative uses of digital accounting tools. Process-improvement exercises may strengthen students’ ability to redesign inefficient accounting procedures. Financial problem-solving activities may improve students’ ability to develop alternative approaches to financial challenges. Alternative-solution development may strengthen flexibility and originality. Accounting-service improvement activities may encourage students to think creatively about improving service delivery. Business-process innovation activities may strengthen students’ ability to identify opportunities for operational improvement. Accounting technology exploration may improve students’ awareness of technology-supported approaches to accounting tasks. Digital accounting activities may encourage creative application of digital tools. Accounting software exploration may strengthen students’ ability to identify new ways of using accounting technologies. Spreadsheet-based innovation activities may improve students’ ability to develop practical solutions for accounting analysis and reporting. Data-analysis challenges may strengthen students’ ability to interpret financial information creatively. Financial-reporting improvement activities may encourage students to identify clearer and more efficient ways of presenting accounting information. Bookkeeping process-improvement activities may strengthen students’ ability to redesign routine bookkeeping procedures. Documentation-improvement activities may encourage students to develop more efficient approaches to financial record keeping. Transaction-processing activities may strengthen students’ ability to identify innovative ways of processing accounting transactions. Internal-control improvement activities may encourage students to develop creative approaches to strengthening organizational controls. Auditing-process activities may improve students’ ability to identify alternative approaches to audit procedures. Financial-management innovation may strengthen students’ ability to develop new approaches to managing financial resources. Budgeting innovation activities may improve students’ ability to develop alternative budgeting strategies. Cost-management activities may encourage students to identify creative approaches to controlling and analysing costs. Revenue-management activities may strengthen students’ ability to develop innovative approaches to revenue-related accounting problems. Customer-service improvement activities may encourage students to develop creative solutions to accounting-related customer needs. Accounting communication activities may strengthen students’ ability to present accounting information in innovative ways. Entrepreneurship-related accounting activities may encourage students to identify accounting opportunities within business environments. Project-based learning may strengthen students’ ability to apply creative thinking to practical accounting projects. Design-thinking activities may improve students’ ability to understand accounting problems, generate ideas, develop solutions, and test alternatives. Creative accounting scenarios, when focused on ethical and legitimate problem-solving rather than financial manipulation, may strengthen students’ ability to explore alternative approaches to accounting situations. Ethical innovation activities may encourage students to develop creative solutions while maintaining professional and ethical standards. Decision-making exercises may strengthen students’ ability to evaluate alternative solutions. Reflective activities may help students learn from previous problem-solving experiences. Peer collaboration may expose students to different perspectives and stimulate new ideas. Lecturer guidance may provide constructive direction during innovation activities. Feedback may help students refine and improve their ideas. Practical demonstrations may provide examples of innovative accounting approaches. Individual innovation assignments may strengthen independent creative thinking. Group innovation projects may improve collaborative creativity. Case studies may expose students to realistic accounting challenges requiring alternative solutions. Role-play activities may strengthen students’ ability to respond creatively to workplace situations. Simulations may provide realistic environments for testing alternative approaches. Innovation competitions may encourage students to develop original accounting solutions. Presentations may strengthen students’ ability to communicate and defend creative ideas. Prototype-development activities may provide opportunities to transform ideas into practical accounting solutions. Idea-evaluation activities may improve students’ ability to assess the usefulness and feasibility of proposed solutions. Idea-selection activities may strengthen students’ ability to identify the most appropriate alternatives. Solution-testing activities may improve students’ ability to experiment with new approaches. Innovation-pitching activities may strengthen students’ ability to explain and defend proposed accounting improvements. Workplace-oriented innovation tasks may prepare students to apply creative thinking to practical accounting responsibilities. However, the effectiveness of Accounting Innovation Workshops may be constrained by limited funding for practical innovation activities, inadequate accounting laboratories, insufficient access to digital technologies, unreliable electricity supply, poor internet connectivity, limited access to accounting software, large class sizes, inadequate workshop facilities, insufficient training materials, limited lecturer expertise in innovation-based teaching, restricted practical training periods, low student participation, fear of making mistakes, limited institutional support for experimentation, rigid curriculum structures, inadequate feedback, weak industry collaboration, and insufficient integration of creativity and innovation activities into Accounting Education programmes. The study therefore expects structured, practical, collaborative, technology-supported, student-centred, and adequately supervised Accounting Innovation Workshops to contribute significantly to improved creative thinking skills among Accounting Education students in Nigerian polytechnics. The study is expected to contribute to the literature on Accounting Innovation Workshops, creative thinking skills, Experiential Learning Theory, Social Cognitive Theory, Constructivist Learning Theory, accounting education, innovation in accounting education, creativity, creative problem-solving, divergent thinking, accounting technology, digital accounting, accounting software, spreadsheet applications, process improvement, financial problem-solving, bookkeeping innovation, documentation improvement, transaction processing, internal-control innovation, auditing innovation, financial-management innovation, budgeting innovation, cost-management innovation, revenue-management innovation, accounting communication, entrepreneurship education, project-based learning, design thinking, collaborative learning, practical accounting education, workplace readiness, employability skills, professional competence, 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, employers, industry partners, technology providers, and policymakers regarding strategies for strengthening students’ creativity and innovation competencies. The study will also provide evidence-based recommendations for integrating Accounting Innovation Workshops into Accounting Education programmes, establishing innovation-oriented accounting laboratories, providing access to modern accounting technologies and software, incorporating design-thinking and creative problem-solving activities into accounting instruction, encouraging collaborative innovation projects, providing structured feedback and mentorship, strengthening university and industry collaboration, organizing accounting innovation competitions and practical challenges, and aligning Accounting Education programmes with the evolving innovation and creativity requirements of the modern accounting profession in Nigeria.

Keywords: Accounting Innovation Workshops, creative thinking skills, creativity, accounting education, innovation, creative problem-solving, divergent thinking, design thinking, experiential learning, social cognitive learning, accounting technology, digital accounting, practical accounting education, Accounting Education students, Nigerian polytechnics, Nigeria.