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Effect of Accounting Podcasts on Students’ Listening and Comprehension Skills in Nigerian Polytechnics

Abstract

Listening and comprehension skills are important competencies for Accounting Education students because accounting professionals are required to understand verbal explanations, interpret financial information communicated orally, follow workplace instructions, and accurately process accounting-related information. However, conventional accounting instruction in Nigerian polytechnics may place greater emphasis on textbooks, lectures, written exercises, and numerical problem-solving, with comparatively limited use of audio-based learning resources. Accounting Podcasts provide students with opportunities to learn through recorded discussions, explanations, interviews, professional conversations, case analyses, and other accounting-related audio content. Regular exposure to structured accounting podcasts may improve students’ ability to listen attentively, identify important information, understand accounting terminology, interpret explanations, retain information, and apply knowledge gained from oral communication. Against this background, this study investigates the effect of Accounting Podcasts on listening and comprehension skills among Accounting Education students in Nigerian polytechnics. The study will be anchored on Experiential Learning Theory, Cognitive Learning Theory, and Social Cognitive Theory. Experiential Learning Theory explains how students develop knowledge and skills through active engagement with learning experiences, reflection, conceptualization, and application. Cognitive Learning Theory emphasizes attention, perception, information processing, memory, and the organization of information during learning. Social Cognitive Theory emphasizes observational learning, modelling, interaction, self-efficacy, and feedback in the development of students’ learning behaviours and competencies. Collectively, these theoretical perspectives provide a suitable framework for explaining how Accounting Podcasts may influence students’ listening and comprehension 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, standardized listening and comprehension assessment instruments, accounting podcast exposure records, listening tasks, audio-based accounting comprehension tests, practical assessment rubrics, observation checklists, and pre-test and post-test assessments. Accounting Podcasts will be assessed using indicators such as frequency of podcast exposure, duration of listening sessions, regularity of podcast use, relevance of podcast content, clarity of audio presentation, accounting-topic coverage, professional accounting discussions, accounting terminology explanations, financial reporting discussions, bookkeeping discussions, auditing discussions, taxation discussions, management accounting discussions, cost accounting discussions, financial analysis discussions, accounting ethics discussions, professional-practice discussions, accounting case discussions, accounting interviews, practitioner discussions, lecturer-led discussions, expert explanations, student discussions, question-and-answer sessions, storytelling, case-based explanations, problem-solving discussions, revision episodes, examination-preparation episodes, workplace-accounting discussions, real-world accounting examples, current accounting issues, local accounting contexts, Nigerian accounting practices, international accounting practices, episode organization, content sequencing, introductory explanations, detailed explanations, examples, summaries, repetition of key concepts, emphasis on important points, definitions, illustrations, practical applications, guided listening activities, reflective listening activities, note-taking activities, discussion activities, comprehension questions, follow-up exercises, podcast transcripts where available, audio clarity, speaker clarity, speech rate, background-noise level, accessibility, device availability, internet accessibility, offline access, mobile-device compatibility, learning-platform accessibility, lecturer guidance, peer discussion, independent listening, collaborative listening, repeated listening, pause-and-replay activities, episode review, learning reflection, feedback, self-assessment, peer assessment, and integration of podcast activities into accounting instruction. Students’ listening and comprehension skills will be assessed using indicators such as ability to identify the main idea of an accounting discussion, identify supporting details, recognize accounting terminology, understand definitions, distinguish important information from less important information, follow accounting explanations, follow sequential instructions, understand numerical information presented orally, understand financial concepts communicated orally, interpret accounting terminology in context, identify accounting procedures described verbally, understand bookkeeping explanations, understand financial reporting explanations, understand auditing explanations, understand taxation explanations, understand management accounting explanations, understand cost accounting explanations, understand financial-analysis explanations, understand accounting-ethics discussions, understand professional-practice discussions, interpret accounting case discussions, understand practitioner interviews, understand expert explanations, understand lecturer explanations, understand student discussions, follow question-and-answer sessions, understand accounting stories, understand case-based explanations, understand problem-solving discussions, recall information from audio content, retain accounting concepts, summarize accounting discussions, identify key points, identify relevant facts, distinguish facts from opinions, identify accounting errors described orally, interpret accounting scenarios, infer meaning from context, draw conclusions from accounting discussions, compare accounting concepts presented in audio, relate new information to previous accounting knowledge, apply information from podcasts to accounting tasks, answer questions based on audio information, complete accounting tasks after listening, follow verbal instructions accurately, take useful notes, organize information from audio presentations, sequence information correctly, identify relationships among accounting concepts, interpret examples, interpret practical applications, understand workplace accounting conversations, comprehend professional communication, recognize different accounting perspectives, evaluate information presented orally, distinguish accurate accounting information from misleading information, critically evaluate accounting discussions, demonstrate attentive listening, demonstrate concentration, demonstrate auditory memory, demonstrate information-processing ability, demonstrate vocabulary comprehension, demonstrate analytical ability, demonstrate reasoning ability, demonstrate communication competence, demonstrate confidence in listening activities, and overall listening and comprehension competence. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, podcast exposure, listening habits, and listening and comprehension 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 effect of Accounting Podcasts on students’ listening and comprehension skills. Where a quasi-experimental design is adopted, listening and comprehension scores before and after exposure to accounting podcasts 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 Podcasts have a significant positive effect on students’ listening and comprehension skills in Nigerian polytechnics. Students exposed to structured and relevant accounting podcasts are expected to demonstrate improved ability to listen attentively, identify key information, understand accounting concepts, interpret professional discussions, retain information, and apply knowledge obtained through audio-based learning. Frequent podcast exposure may improve students’ familiarity with accounting terminology and professional language. Discussions of financial reporting may strengthen students’ understanding of accounting information communicated orally. Bookkeeping discussions may improve students’ ability to follow explanations of recording procedures. Auditing discussions may strengthen students’ understanding of audit concepts and professional terminology. Taxation discussions may improve students’ ability to comprehend tax-related explanations. Management and cost accounting discussions may strengthen students’ understanding of complex accounting concepts presented verbally. Financial-analysis discussions may improve students’ ability to interpret financial information communicated through audio. Accounting-ethics discussions may strengthen students’ understanding of ethical principles and professional responsibilities. Practitioner interviews may expose students to authentic workplace communication and professional accounting language. Expert explanations may improve students’ ability to understand technical accounting concepts. Lecturer-led podcast discussions may reinforce classroom learning. Student discussions may expose learners to different ways of explaining accounting concepts. Question-and-answer episodes may improve students’ ability to identify questions, follow explanations, and extract relevant information. Storytelling may make accounting information easier to follow and remember. Case-based explanations may strengthen students’ ability to understand accounting situations and apply information to practical problems. Problem-solving discussions may improve students’ ability to follow accounting reasoning and identify appropriate solutions. Revision episodes may reinforce previously learned concepts. Examination-preparation episodes may improve students’ ability to identify relevant information and follow structured explanations. Workplace-accounting discussions may strengthen students’ comprehension of professional accounting communication. Real-world accounting examples may help students connect theoretical knowledge with practical situations. Nigerian accounting contexts may improve students’ ability to understand accounting discussions relevant to their environment. International accounting discussions may broaden students’ exposure to different accounting practices and terminology. Well-organized podcast episodes may improve students’ ability to follow the sequence of information. Introductory explanations may establish context before complex concepts are presented. Detailed explanations may improve conceptual understanding. Examples may clarify abstract accounting ideas. Summaries may reinforce key information and improve retention. Repetition of important concepts may strengthen auditory memory. Emphasis on key points may help students distinguish essential information. Definitions may improve accounting vocabulary comprehension. Practical illustrations may strengthen students’ ability to connect verbal explanations with accounting tasks. Guided listening activities may improve concentration and purposeful listening. Reflective listening activities may encourage students to evaluate what they have heard. Note-taking activities may improve information organization and retention. Discussion activities may strengthen comprehension through interaction. Comprehension questions may encourage students to listen for specific information. Follow-up exercises may strengthen the application of information obtained from podcasts. Transcripts, where available, may provide additional support for difficult concepts. Clear audio and understandable speakers may improve students’ ability to process information. Appropriate speech rates may make complex accounting explanations easier to follow. Reduced background noise may improve concentration and information recognition. Access through mobile devices may increase opportunities for independent learning. Offline access may allow students to listen despite internet limitations. Lecturer guidance may help students select relevant episodes and connect podcast content with classroom learning. Peer discussion may reinforce information through collaborative interpretation. Independent listening may encourage self-directed learning. Collaborative listening may promote discussion and shared understanding. Pause-and-replay activities may allow students to revisit difficult explanations. Episode review may strengthen retention. Feedback may help students identify weaknesses in comprehension. Self-assessment may encourage students to evaluate their listening performance. However, the effectiveness of Accounting Podcasts may be constrained by poor internet connectivity, high data costs, unreliable electricity supply, limited access to suitable smartphones or computers, inadequate audio equipment, poor-quality podcast content, unclear speakers, excessive background noise, inappropriate speech rates, limited availability of relevant Nigerian accounting content, lack of lecturer guidance, students’ low motivation to listen regularly, distractions during listening, limited podcast-literacy skills, insufficient integration of podcasts into accounting curricula, and inadequate follow-up activities. The study therefore expects relevant, well-structured, accessible, professionally presented, and adequately integrated Accounting Podcasts to contribute significantly to improved listening and comprehension skills among Accounting Education students in Nigerian polytechnics. The study is expected to contribute to the literature on Accounting Podcasts, listening skills, comprehension skills, accounting education, audio-based learning, digital learning, educational technology, experiential learning, cognitive learning, social cognitive learning, professional communication, accounting terminology, financial reporting education, bookkeeping education, auditing education, taxation education, management accounting education, cost accounting education, financial analysis education, accounting ethics education, workplace communication, independent learning, self-directed learning, digital literacy, information-processing skills, auditory learning, student engagement, 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, educational technology specialists, professional accounting bodies, employers, industry partners, and policymakers regarding strategies for improving students’ communication and comprehension competencies. The study will also provide evidence-based recommendations for integrating Accounting Podcasts into Accounting Education programmes, developing high-quality accounting podcast content, improving access to audio-based digital learning resources, incorporating podcast-based listening and comprehension activities into accounting courses, providing transcripts and supplementary learning materials where appropriate, encouraging structured listening and reflection, strengthening students’ professional accounting vocabulary, providing lecturer guidance and feedback, promoting mobile-friendly learning resources, and aligning Accounting Education programmes with contemporary digital learning and professional communication requirements in Nigeria.

Keywords: Accounting Podcasts, listening skills, comprehension skills, accounting education, audio-based learning, digital learning, educational technology, accounting terminology, professional communication, student learning, practical accounting education, Accounting Education students, Nigerian polytechnics, Nigeria.