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Effect of Accounting Tutorial Videos on Students’ Understanding of Complex Accounting Procedures in Nigeria

Abstract

Understanding complex accounting procedures is an essential component of effective Accounting Education because students are expected to apply accounting principles and procedures accurately in practical and professional situations. Complex accounting procedures may involve several sequential steps, calculations, adjustments, classifications, interpretations, and recording processes that students may find difficult to understand through conventional classroom instruction alone. Accounting tutorial videos provide visual and structured explanations that can demonstrate accounting procedures step by step, allowing students to observe the sequence of activities, review difficult sections, practise alongside demonstrations, and learn at their own pace. The use of tutorial videos may therefore provide an alternative instructional approach for improving students’ understanding of complex accounting procedures. Against this background, this study investigates the effect of Accounting Tutorial Videos on students’ understanding of complex accounting procedures in Nigeria. The study will be anchored on Cognitive Theory of Multimedia Learning, Experiential Learning Theory, and Social Cognitive Theory. The Cognitive Theory of Multimedia Learning explains how students may learn more effectively when relevant verbal and visual information are presented together in an organized manner. Experiential Learning Theory emphasizes learning through experience, reflection, conceptualization, and active application of knowledge. Social Cognitive Theory emphasizes observational learning, modelling, guided practice, feedback, and self-efficacy. Collectively, these theoretical perspectives provide a suitable framework for explaining how Accounting Tutorial Videos may influence students’ understanding of complex accounting procedures. The study will adopt a quantitative quasi-experimental research design. The population will comprise Accounting Education students enrolled in selected Nigerian universities and polytechnics. A multistage sampling technique will be used to select institutions, departments, levels of study, classes, and eligible students. Data will be collected using structured questionnaires, accounting-procedure understanding tests, scenario-based accounting questions, practical accounting tasks, observation checklists, performance assessment rubrics, and pre-test and post-test instruments. Accounting Tutorial Videos will be assessed using indicators such as video availability, instructional relevance, content accuracy, clarity of explanation, step-by-step presentation, visual demonstration, use of accounting examples, use of worked examples, narration quality, illustration quality, animation where appropriate, screen demonstration, accounting-document demonstration, calculation demonstration, journal-entry demonstration, ledger-posting demonstration, adjustment demonstration, reconciliation demonstration, financial-statement preparation demonstration, problem-solving demonstration, pace of presentation, duration of videos, sequencing of content, organization of lessons, accessibility of videos, ease of navigation, replay opportunities, pause-and-review opportunities, learner-controlled viewing, repeated viewing, supplementary explanations, practical demonstrations, case-based demonstrations, scenario-based demonstrations, error-identification demonstrations, error-correction demonstrations, feedback activities, practice exercises, guided practice, independent practice, interactive questioning, embedded questions where available, learning summaries, revision opportunities, downloadable learning materials, mobile accessibility, computer accessibility, internet-based access, offline access where available, lecturer-guided video use, student-directed video use, individual learning, group viewing, peer discussion, classroom integration, homework use, revision use, assessment preparation, and continuous learning opportunities. Students’ understanding of complex accounting procedures will be assessed using indicators such as understanding of accounting principles underlying procedures, identification of required procedures, sequencing of accounting steps, recognition of transaction requirements, interpretation of accounting information, identification of relevant source documents, classification of transactions, preparation of journal entries, posting to ledger accounts, preparation of trial balances, identification of accounting errors, correction of accounting errors, preparation of adjusting entries, treatment of accruals, treatment of prepayments, depreciation procedures, inventory valuation procedures, bank reconciliation procedures, preparation of cash books, preparation of control accounts, preparation of manufacturing accounts, preparation of trading accounts, preparation of profit and loss accounts, preparation of statements of financial position, preparation of cash-flow information, partnership-accounting procedures, company-accounting procedures, departmental-accounting procedures, branch-accounting procedures, incomplete-record procedures, correction-of-error procedures, consignment-accounting procedures, contract-costing procedures, process-costing procedures, standard-costing procedures, marginal-costing procedures, absorption-costing procedures, budgeting procedures, variance-analysis procedures, tax-related accounting procedures, payroll-accounting procedures, computerized accounting procedures, electronic transaction-recording procedures, interpretation of accounting reports, application of accounting rules, calculation accuracy, procedural accuracy, problem-solving ability, ability to explain accounting steps, ability to justify accounting treatments, ability to identify errors, ability to correct errors, ability to select appropriate accounting methods, ability to apply procedures to unfamiliar situations, ability to complete multi-step accounting tasks, ability to integrate different accounting concepts, ability to interpret practical accounting scenarios, ability to work independently, ability to retain accounting procedures, ability to recall accounting steps, ability to transfer knowledge to practical tasks, and overall understanding of complex accounting procedures. Descriptive statistics will be used to summarize students’ demographic and academic characteristics, exposure to Accounting Tutorial Videos, viewing patterns, and levels of understanding. 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 Tutorial Videos on students’ understanding of complex accounting procedures. Where a quasi-experimental design is adopted, students’ understanding scores before and after exposure to Accounting Tutorial Videos may be compared with those of a control group receiving conventional classroom 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 Tutorial Videos have a significant positive effect on students’ understanding of complex accounting procedures in Nigeria. Students exposed to structured, accurate, and well-designed accounting tutorial videos are expected to demonstrate greater understanding of complex accounting procedures than students receiving conventional instruction without comparable video support. Step-by-step video presentations may help students understand the sequence involved in complex accounting procedures. Visual demonstrations may make abstract accounting concepts more concrete and easier to follow. Worked examples may improve students’ ability to understand accounting calculations and procedures. Journal-entry demonstrations may strengthen students’ ability to connect accounting principles with transaction recording. Ledger-posting demonstrations may improve students’ understanding of how transactions move through accounting records. Adjustment demonstrations may strengthen students’ understanding of accruals, prepayments, depreciation, and other adjustments. Reconciliation demonstrations may improve students’ understanding of procedures for identifying and resolving differences between accounting records. Financial-statement preparation demonstrations may strengthen students’ ability to connect individual accounting records with final financial reports. Problem-solving demonstrations may improve students’ ability to approach multi-step accounting questions systematically. Error-identification and correction demonstrations may strengthen students’ ability to recognize and correct accounting mistakes. The ability to pause, replay, and review difficult sections may allow students to learn at an individualized pace and revisit procedures that require additional attention. Repeated viewing may strengthen retention and recall of accounting procedures. Clear narration and visual presentation may reduce confusion when several accounting steps are involved. Proper sequencing of video content may help students understand relationships among accounting procedures. Case-based and scenario-based demonstrations may improve students’ ability to apply accounting procedures to realistic business situations. Guided practice following video demonstrations may strengthen students’ procedural competence. Independent practice may improve students’ ability to perform accounting procedures without direct assistance. Lecturer-guided video use may provide additional explanations and clarification. Peer discussion following video viewing may promote collaborative understanding of difficult accounting procedures. Mobile and computer accessibility may provide students with opportunities to review accounting lessons beyond the classroom. Revision-oriented videos may support examination preparation and continued learning. However, the effectiveness of Accounting Tutorial Videos may be constrained by poor internet connectivity, unreliable electricity supply, limited access to smartphones or computers, high data costs, inadequate availability of quality accounting videos, poor video production quality, inaccurate accounting content, excessively long videos, unclear narration, inappropriate pacing, limited lecturer supervision, student distraction, passive viewing, low digital literacy, limited opportunities for practical application, inadequate integration of videos into classroom activities, and differences in students’ learning preferences and technological access. The study therefore expects accurate, concise, visually clear, well-structured, accessible, curriculum-aligned, and adequately supervised Accounting Tutorial Videos to contribute significantly to improved understanding of complex accounting procedures among Accounting Education students in Nigeria. The study is expected to contribute to the literature on Accounting Tutorial Videos, understanding of complex accounting procedures, multimedia learning, experiential learning, social cognitive learning, accounting education, technology-supported accounting instruction, digital learning, video-based instruction, practical accounting education, accounting procedures, accounting problem-solving, accounting calculations, journal entries, ledger posting, adjusting entries, bank reconciliation, financial-statement preparation, costing procedures, budgeting procedures, variance analysis, computerized accounting, digital accounting education, learner-centred instruction, independent learning, revision learning, educational technology, and Accounting Education in Nigeria. The findings will provide useful information to the National Universities Commission, National Board for Technical Education, university and polytechnic administrators, Accounting Education departments, accounting educators, curriculum developers, educational technology specialists, professional accounting bodies, and policymakers regarding strategies for improving students’ understanding of complex accounting procedures. The study will also provide evidence-based recommendations for integrating Accounting Tutorial Videos into Accounting Education programmes, developing curriculum-aligned accounting video resources, improving lecturers’ capacity to produce and use instructional videos, providing accessible digital learning resources, combining video instruction with practical accounting exercises, encouraging active rather than passive video viewing, providing opportunities for repeated review and guided practice, improving access to digital devices and internet facilities, and strengthening technology-supported accounting instruction in Nigerian universities and polytechnics.

Keywords: Accounting Tutorial Videos, complex accounting procedures, students’ understanding, multimedia learning, video-based instruction, digital learning, accounting education, accounting procedures, practical accounting education, technology-supported instruction, Accounting Education students, Nigeria.