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Impact of Accounting Problem-Solving Workshops on Students’ Complex Problem-Solving Skills in Nigeria

Abstract

Accounting problem-solving workshops are an important instructional approach for developing students' ability to apply accounting knowledge to complex and unfamiliar financial situations. Accounting education students are expected to move beyond memorizing accounting principles and develop the ability to analyse financial information, identify problems, evaluate alternatives, integrate multiple accounting concepts, and formulate appropriate solutions. However, conventional accounting instruction may provide limited opportunities for students to engage with complex, open-ended, and practical accounting problems that require systematic reasoning and decision-making. Accounting Problem-Solving Workshops provide students with structured opportunities to examine realistic accounting cases, work through complex financial problems, collaborate with peers, receive feedback, and apply accounting principles to unfamiliar situations. Against this background, this study investigates the impact of accounting problem-solving workshops on students' complex problem-solving skills in Nigeria. The study will be anchored on Problem-Based Learning Theory, Constructivist Learning Theory, and Experiential Learning Theory. Problem-Based Learning Theory emphasizes the use of authentic and challenging problems as a basis for developing knowledge, reasoning, investigation, and problem-solving abilities. Constructivist Learning Theory emphasizes active participation, prior knowledge, collaboration, and the construction of knowledge through meaningful learning experiences. Experiential Learning Theory emphasizes learning through concrete experience, reflection, conceptualization, and active experimentation, providing a suitable framework for students' participation in practical accounting problem-solving workshops. Collectively, these theoretical perspectives provide a suitable framework for explaining how accounting problem-solving workshops may influence students' complex problem-solving skills. The study will adopt a quantitative quasi-experimental research design. The study population will comprise accounting education students enrolled in selected public and private universities across Nigeria. A multistage sampling technique will be used to select geopolitical zones, states, universities, faculties or departments, levels of study, classes, and eligible accounting education students. Accounting problem-solving workshops will be assessed using indicators such as case-based accounting problems, complex transaction analysis, multi-step accounting problems, financial statement analysis cases, adjustment-entry problems, error-identification tasks, accounting information interpretation, costing problems, budgeting problems, tax-related accounting cases, auditing scenarios, financial decision-making cases, incomplete and conflicting financial information, ambiguous accounting situations, open-ended accounting problems, real-world business cases, group problem-solving activities, individual problem-solving tasks, guided problem-solving, peer discussion, brainstorming, alternative-solution generation, evidence evaluation, solution justification, lecturer facilitation, immediate feedback, reflective activities, repeated practice, and workshop duration and frequency. Students' complex problem-solving skills will be assessed using indicators such as problem identification, problem decomposition, information gathering, identification of relevant information, recognition of irrelevant information, analysis of accounting data, application of accounting principles, logical reasoning, identification of relationships among accounting variables, generation of alternative solutions, evaluation of alternative solutions, selection of appropriate solutions, numerical accuracy, interpretation of results, handling of incomplete or conflicting information, decision justification, transfer of knowledge to unfamiliar situations, critical thinking, analytical reasoning, solution communication, and ability to solve multi-step accounting problems independently. Data will be collected using structured questionnaires, standardized complex problem-solving skills tests, accounting case studies, practical problem-solving tasks, scenario-based assessments, competency-based assessment rubrics, observation checklists, students' workshop outputs, and pre-test and post-test assessments. Descriptive statistics will be used to summarize students' demographic and academic characteristics, exposure to accounting problem-solving workshops, learning experiences, and levels of complex problem-solving skills. 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 impact of accounting problem-solving workshops on students' complex problem-solving skills. Where a quasi-experimental design is adopted, complex problem-solving skill scores before and after exposure to accounting problem-solving workshops may be compared with those of a control group receiving conventional accounting instruction. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that accounting problem-solving workshops have a significant positive impact on students' complex problem-solving skills in Nigeria. Students exposed to structured and practical problem-solving workshops are expected to demonstrate stronger abilities to identify accounting problems, analyse relevant information, decompose complex tasks, evaluate alternatives, apply accounting principles, and formulate defensible solutions than students taught primarily through conventional approaches. Case-based exercises involving multiple accounting concepts may help students integrate knowledge from financial accounting, management accounting, taxation, auditing, and financial management when addressing complex business situations. Problems containing incomplete, inconsistent, or conflicting information may strengthen students' ability to distinguish relevant from irrelevant information and make reasoned judgments under uncertainty. Group problem-solving activities may promote peer discussion, collaborative reasoning, communication, and exposure to alternative approaches, while individual tasks may strengthen independent problem-solving competence. Lecturer-guided workshops may provide opportunities for students to receive immediate feedback, reflect on their reasoning processes, identify errors, and improve their approaches to complex accounting problems. Repeated exposure to unfamiliar and progressively difficult cases may also strengthen students' ability to transfer accounting knowledge to new situations. However, large class sizes, limited workshop facilities, insufficient instructional time, inadequate lecturer preparation, limited access to realistic accounting cases, and students' unfamiliarity with open-ended problem-solving tasks may reduce the effectiveness of accounting problem-solving workshops. The study therefore expects well-structured, practical, case-based, collaborative, and appropriately supervised accounting problem-solving workshops to contribute significantly to improved complex problem-solving skills among accounting education students in Nigeria. The study is expected to contribute to the literature on accounting problem-solving workshops, complex problem-solving skills, accounting education, problem-based learning, constructivist learning, experiential learning, critical thinking, analytical reasoning, accounting case studies, practical accounting education, decision-making skills, accounting pedagogy, and higher education in Nigeria. The findings will provide useful information to the National Universities Commission, universities, accounting education departments, accounting educators, curriculum developers, professional accounting bodies, and policymakers regarding strategies for strengthening higher-order accounting competencies. The study will also provide evidence-based recommendations for integrating structured problem-solving workshops into accounting education programmes, developing authentic and progressively challenging accounting cases, increasing students' exposure to open-ended and multi-step accounting problems, strengthening collaborative and individual problem-solving activities, incorporating reflective learning and feedback into accounting workshops, training accounting educators in problem-based instructional methods, developing competency-based assessments of complex problem-solving skills, and aligning accounting education with the analytical and problem-solving competencies required in contemporary accounting and business environments in Nigeria.

Keywords: Accounting problem-solving workshops, complex problem-solving skills, accounting education students, problem-based learning, accounting case studies, critical thinking, analytical reasoning, experiential learning, constructivist learning, practical accounting education, decision-making skills, accounting pedagogy, Nigerian universities, Nigeria.