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Effect of Accounting Students’ Participation in Case-Based Learning on Their Professional Judgment Skills in Nigerian Universities

Abstract

Case-based learning is an instructional approach that engages students in the examination of realistic or simulated situations that require analysis, interpretation, evaluation, and decision-making. Professional judgment skills refer to students’ ability to assess accounting information, consider relevant evidence, evaluate alternative treatments, and arrive at appropriate professional decisions. However, limited exposure to practical and decision-oriented learning activities may affect accounting students’ ability to develop sound professional judgment. This study therefore examines the effect of accounting students’ participation in case-based learning on their professional judgment skills in Nigerian universities, with the aim of determining whether participation in case-based learning enhances students’ ability to make appropriate accounting judgments. Case-based learning provides students with opportunities to examine accounting situations that may involve incomplete information, competing alternatives, professional considerations, and practical decision-making requirements. Through case analysis, group discussions, individual evaluation, presentation, and problem-solving activities, students are encouraged to identify relevant issues, analyze available evidence, consider alternative solutions, and justify their decisions. Regular participation in such activities may expose students to situations that resemble professional accounting practice and encourage the application of accounting knowledge to complex problems. Professional judgment skills refer to the ability to apply accounting knowledge, professional reasoning, relevant evidence, and appropriate judgment when evaluating accounting situations and making decisions. These skills are important because accounting professionals frequently encounter situations that require careful interpretation and evaluation rather than simple recall of accounting rules. Participation in case-based learning may strengthen students’ professional judgment by allowing them to practice analyzing accounting problems, evaluating alternatives, defending their conclusions, and responding to different professional scenarios. The study will adopt a quantitative research approach using a descriptive survey design. The population will comprise accounting students in selected Nigerian universities, from which an appropriate sample will be selected using a suitable sampling technique. Data will be collected through a structured questionnaire designed to assess students’ participation in case-based learning and their professional judgment skills. The data collected will be analyzed using descriptive statistics and appropriate inferential statistical techniques to determine the effect of case-based learning participation on students’ professional judgment skills. The study is expected to establish that participation in case-based learning has a positive effect on accounting students’ professional judgment skills. Students who participate more actively in case-based learning activities are expected to demonstrate stronger abilities to identify accounting issues, evaluate relevant information, compare alternative treatments, and justify professional decisions. The study may also reveal that practical exposure to accounting cases provides students with opportunities to develop reasoning abilities that may not be adequately developed through conventional lecture-based instruction alone. The findings are expected to have implications for teaching and learning in accounting education. Accounting lecturers may need to incorporate more case-based activities into accounting courses to provide students with opportunities to apply theoretical knowledge to practical accounting situations. Carefully designed cases, classroom discussions, group analysis, individual decision-making tasks, and presentation activities may help students develop analytical reasoning and professional judgment. Such approaches can also encourage students to consider different perspectives before reaching accounting decisions. The study is expected to benefit accounting students, lecturers, universities, curriculum planners, professional accounting educators, and prospective employers. Students may develop stronger professional judgment and decision-making abilities that can support their transition into accounting practice. Lecturers may gain useful information for improving instructional strategies, while universities and curriculum planners may use the findings to strengthen practical and decision-oriented components of accounting education. Employers may also benefit from graduates who are better prepared to evaluate accounting situations and make reasoned professional decisions. The study recommends that accounting education programmes should increase students’ participation in case-based learning activities. Lecturers should incorporate realistic accounting cases, group case discussions, individual case analysis, decision-making exercises, and presentation tasks into relevant accounting courses. Universities should also provide adequate instructional resources and encourage teaching approaches that promote analytical reasoning and professional decision-making. It is concluded that active participation in case-based learning can enhance accounting students’ professional judgment skills and better prepare them for the decision-making demands of professional accounting practice.

Keywords: Case-Based Learning, Accounting Students, Professional Judgment, Accounting Education, Case Analysis, Decision-Making Skills, Analytical Reasoning, Accounting Problems, Professional Decision-Making, Critical Thinking, Evidence Evaluation, Accounting Practice, Problem-Solving, Accounting Learning, Professional Competence