EXPLORING THE CHALLENGES AND OPPORTUNITIES OF ONLINE LEARNING IN ACCOUNTING EDUCATION IN NIGERIA

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Authors

Onuoha, Perpetua Ijeoma (Ph.D.) ¹; Iyeji, Stella ²

¹Faculty of Management Sciences

Alex – Ekwueme Federal University Ndufu -Alike, Nigeria.

²Department of Accountancy

Ebonyi State University Abakaliki, Nigeria.
        ¹ [email protected], 07033548086² [email protected], 08036342322

Abstract

Research Objective: This study investigates the dual phenomenon of constraint and advantage embodied in online accounting education in Nigeria. Two subordinate objectives guide the inquiry: first, to determine the extent to which internet accessibility conditions the overall effectiveness of web-based accounting instruction; and second, to assess the role of digital literacy in the same context. 

Methodology: The study uses qualitative research design where only secondary data is used. The qualitative research is suitable since the research aims at investigating issues, not quantifying variables. It will permit the interpretation of meanings and experience and recorded evidences in regards to online learning in accounting education. In the second case, the sources of secondary data are academic journal articles, books, institutional publications, government policy research’s, conference proceedings, and publications in valid online publications including arXiv and ResearchGate.

Findings: Lack of digital literacy among both students and lecturers (29.4%) hinders effective online teaching. Low engagement (25.6%) is common, with students struggling to remain attentive. Assessing practical accounting skills online remains a major difficulty (31.9%). Cyber distractions such as social media reduce discipline and focus during classes.

Conclusion: The effectiveness of online instruction in accounting within the Nigerian higher-education context is meaningfully mediated by both internet accessibility and digital literacy. The observed relationships underscore that students’ engagement and consequent academic achievement in virtual learning settings are contingent upon the quality of internet service and upon the level of competence in digital tools. 

Recommendation: Tertiary institutions must first invest heavily in ICT infrastructure that will facilitate online learning in the accounting education field. Dependable access to the internet, low-cost data, and steady power are requirements of online learning and also lecturers will require continuous digital training in an effort to enhance their pedagogic competence when teaching online. Training workshops must be aimed at the inclusion of simulations, digital accounting tools, options, and interactive means to online classes. This would aid in helping the students learn practical skills-oriented rather than lectures. 

Keywords: Online education, Virtual pedagogy, Broadband expansion, Digital competencies, Accounting instruction, Nigeria. 

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