{"id":22457,"date":"2025-10-27T07:24:56","date_gmt":"2025-10-27T07:24:56","guid":{"rendered":"https:\/\/journals.amssr.org\/grjbm\/?p=22457"},"modified":"2025-10-27T07:25:03","modified_gmt":"2025-10-27T07:25:03","slug":"exploring-the-challenges-and-opportunities-of-online-learning-in-accounting-education-in-nigeria","status":"publish","type":"post","link":"https:\/\/journals.amssr.org\/grjbm\/2025\/10\/27\/exploring-the-challenges-and-opportunities-of-online-learning-in-accounting-education-in-nigeria\/","title":{"rendered":"EXPLORING THE CHALLENGES AND OPPORTUNITIES OF ONLINE LEARNING IN ACCOUNTING EDUCATION IN NIGERIA"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Download PDF<\/h2>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/journals.amssr.org\/grjbm\/wp-content\/uploads\/sites\/3\/2025\/10\/EXPLORING-THE-CHALLENGES-AND-OPPORTUNITIES-OF-ONLINE-LEARNING-IN-ACCOUNTING-EDUCATION-IN-NIGERIA-GRJBM-AMSSRN.docx.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of EXPLORING THE CHALLENGES AND OPPORTUNITIES OF ONLINE LEARNING IN ACCOUNTING EDUCATION IN NIGERIA GRJBM AMSSRN.docx.\"><\/object><a id=\"wp-block-file--media-fb7727ee-458d-4b5e-be54-fccf5474297a\" href=\"https:\/\/journals.amssr.org\/grjbm\/wp-content\/uploads\/sites\/3\/2025\/10\/EXPLORING-THE-CHALLENGES-AND-OPPORTUNITIES-OF-ONLINE-LEARNING-IN-ACCOUNTING-EDUCATION-IN-NIGERIA-GRJBM-AMSSRN.docx.pdf\">EXPLORING THE CHALLENGES AND OPPORTUNITIES OF ONLINE LEARNING IN ACCOUNTING EDUCATION IN NIGERIA GRJBM AMSSRN.docx<\/a><a href=\"https:\/\/journals.amssr.org\/grjbm\/wp-content\/uploads\/sites\/3\/2025\/10\/EXPLORING-THE-CHALLENGES-AND-OPPORTUNITIES-OF-ONLINE-LEARNING-IN-ACCOUNTING-EDUCATION-IN-NIGERIA-GRJBM-AMSSRN.docx.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-fb7727ee-458d-4b5e-be54-fccf5474297a\">Download<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Authors<\/h2>\n\n\n\n<p>Onuoha, Perpetua Ijeoma (Ph.D.) <sup>1<\/sup>; Iyeji, Stella <sup>2<\/sup><\/p>\n\n\n\n<p><em><sup>1<\/sup><\/em><em>Faculty of Management Sciences<\/em><\/p>\n\n\n\n<p><em>Alex &#8211; Ekwueme Federal University Ndufu -Alike, Nigeria.<\/em><\/p>\n\n\n\n<p><em><sup>2<\/sup><\/em><em>Department of Accountancy<\/em><\/p>\n\n\n\n<p><em>Ebonyi State University Abakaliki, Nigeria.<br> \u00a0 \u00a0 \u00a0 \u00a0 <sup>1 <\/sup><\/em><a href=\"mailto:onuohaijeomaperpetua@gmail.com\"><em>onuohaijeomaperpetua@gmail.com<\/em><\/a><em>, 07033548086<sup>2<\/sup> <\/em><a href=\"mailto:benardstella03@gmail.com\"><em>benardstella03@gmail.com<\/em><\/a><em>, 08036342322<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Abstract<\/strong><\/h2>\n\n\n\n<p><strong>Research Objective:<\/strong> 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.&nbsp;<\/p>\n\n\n\n<p><strong>Methodology<\/strong>: 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\u2019s, conference proceedings, and publications in valid online publications including arXiv and ResearchGate.<\/p>\n\n\n\n<p><strong>Findings:<\/strong> 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.<\/p>\n\n\n\n<p><strong>Conclusion:<\/strong> 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\u2019 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.&nbsp;<\/p>\n\n\n\n<p><strong>Recommendation:<\/strong> 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.&nbsp;<\/p>\n\n\n\n<p><strong>Keywords<\/strong>: Online education, Virtual pedagogy, Broadband expansion, Digital competencies, Accounting instruction, Nigeria.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>REFERENCES<\/strong><\/h2>\n\n\n\n<p>&nbsp;&nbsp;Alowoooja, T. G. (2024). Integrating ICT tools for enhancing financial literacy among NCE business education students in Nigerian colleges of education. <em>Irish Journal of Educational Practice<\/em>.&nbsp; https:\/\/aspjournals.org\/Journals\/index.php\/ijep\/article\/view\/1134<\/p>\n\n\n\n<p>&nbsp;&nbsp;Amesi, J., Amaewhule, W. A., &amp; Akoku, A. U. (2022). Digital skills required by business education lecturers for teaching accounting education courses in tertiary institutions in Rivers State. <em>Nigerian Journal of Business Education<\/em>, (volume\/issue not specified), (pages not specified).&nbsp; https:\/\/www.nigjbed.com.ng\/index.php\/nigjbed\/article\/view\/587<\/p>\n\n\n\n<p>&nbsp;&nbsp;Chukwuka, G. K., &amp; Pius, E. G. (2023, December 1). Learning approaches and students\u2019 academic performance in cost accounting in federal universities in South-South, Nigeria. <em>Journal of Learning and Educational Policy<\/em>, 4(01), 36\u201348.&nbsp; https:\/\/hmjournals.com\/journal\/index.php\/JLEP\/article\/view\/3181<\/p>\n\n\n\n<p>&nbsp;&nbsp;Enang, C. E. (2022). Emerging technologies in teaching and learning of business education programmes in the new normal in tertiary institutions in Nigeria. <em>Nigerian Journal of Business Education<\/em>, 9(2), 64\u201371.&nbsp; https:\/\/www.nigjbed.com.ng\/index.php\/nigjbed\/article\/view\/823 (similar but distinct)<\/p>\n\n\n\n<p>&nbsp;&nbsp;Ezema, M., Nworgu, B., Ebem, D., Echezona, S., Ugwu, C., Ezugwu, A., \u2026 Ukwandu, E. (2021). Development of an assessment benchmark for synchronous online learning for Nigerian universities. <em>arXiv<\/em>.&nbsp; https:\/\/arxiv.org\/abs\/2103.07215<\/p>\n\n\n\n<p>&nbsp;&nbsp;Haleem, A., Javaid, M., Quadri, M. A., &amp; Suman, R. (2022). Understanding the role of digital technologies in education: A review. <em>Sustainable Operations and Computers<\/em>, 3, 275\u2013285.<\/p>\n\n\n\n<p>&nbsp;&nbsp;Kufeoglu, S. (2022). Emerging Technologies. (ResearchGate publication).&nbsp; <a href=\"https:\/\/www.researchgate.net\/publication\/361926605\" target=\"_blank\" rel=\"noopener\">https:\/\/www.researchgate.net\/publication\/361926605<\/a><\/p>\n\n\n\n<p>&nbsp;&nbsp;Mormah, F. O., &amp; Bassey, B. A. (2021). Teacher education in Nigeria and the emerging technologies in the 21st century classroom. <em>African Educational Research Journal<\/em>, 9(3), 641\u2013647.<\/p>\n\n\n\n<p>&nbsp;&nbsp;Obidile, J. I. (2021). Challenges of teaching and learning of accounting in the pandemic era in public tertiary institutions in Anambra State. <em>Journal of Association of Vocational and Technical Educators of Nigeria<\/em>, 27(1), 63\u201378. (Available via the Nigerian Journal of Business Education site above)<\/p>\n\n\n\n<p>&nbsp;&nbsp;Obidile, J. I., &amp; Okeke, V. N. (2021). Emerging technologies for online teaching and learning of accounting in public tertiary institutions. <em>Nigerian Journal of Business Education<\/em>, 9(2), 64\u201371.&nbsp; https:\/\/www.nigjbed.com.ng\/index.php\/nigjbed\/article\/view\/823<\/p>\n\n\n\n<p>&nbsp;&nbsp;Oguine, O. C., Oguine, K. J., &amp; Bisallah, H. I. (2022). Big data and analytics implementation in tertiary institutions to predict students performance in Nigeria. <em>arXiv<\/em>.&nbsp; https:\/\/arxiv.org\/abs\/2207.14677<\/p>\n\n\n\n<p>&nbsp;&nbsp;Ojukwu, C. O., &amp; Chukwudi-Ofoedu, A. E. (2023, September 30). Disruptive technology and accounting education in Nigeria federal universities: Issues, challenges, and way forward. <em>NIU Journal of Social Sciences<\/em>, 9(3), 77\u201388.&nbsp;&nbsp;<\/p>\n\n\n\n<p>&nbsp;&nbsp;Okon, E. E. (2021). Emerging technologies and sustainability of business education delivery in the wake of pandemic. <em>Association of Business Educators of Nigeria Conference Proceedings<\/em>, 8(1), 178\u2013191. (Retrieved via NIGJBED site above)<\/p>\n\n\n\n<p>&nbsp;&nbsp;Okoro, J. (2021). Approaches, techniques and strategies for teaching and learning in the new normal: Achievability of business education programme and future directions. <em>Association of Business Educators of Nigeria Conference Proceedings<\/em>, 8(1), 1\u201312.<\/p>\n\n\n\n<p>&nbsp;&nbsp;Romanus, O. O., &amp; Arowoshegbe, A. (Year not specified). The challenges of accounting education: The Nigerian experience. <em>Accounting and Finance Research<\/em>.&nbsp; https:\/\/www.sciedupress.com\/journal\/index.php\/afr\/article\/view\/4659<\/p>\n\n\n\n<p>&nbsp;&nbsp;Singh, A. (2021). E-Learning and its socioeconomics. <em>arXiv<\/em>.&nbsp; https:\/\/arxiv.org\/abs\/2107.05041<\/p>\n\n\n\n<p>&nbsp;&nbsp;Tolulope, G. A. (2025, May 5). Evaluating the effectiveness of ICT-enabled collaborative learning in teaching cost accounting to NCE business education students. <em>Advance Journal of Management, Accounting and Finance<\/em>, 10(5), 40\u201359.&nbsp; https:\/\/aspjournals.org\/ajmaf\/index.php\/ajmaf\/article\/view\/143<\/p>\n\n\n\n<p>Ugwu, C., Ani, C., Ezema, M., Asogwa, C., Ome, U., Obayi, A., \u2026 Ukwandu, E. (2021). Towards determining the effect of age and educational level on cyber-hygiene. <em>arXiv<\/em>.\u00a0 https:\/\/arxiv.org\/abs\/2103.06621<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Download PDF Authors Onuoha, Perpetua Ijeoma (Ph.D.) 1; Iyeji, Stella 2 1Faculty of Management Sciences Alex &#8211; Ekwueme Federal University Ndufu -Alike, Nigeria. 2Department of Accountancy Ebonyi State University Abakaliki, Nigeria. \u00a0 \u00a0 \u00a0 \u00a0 1 onuohaijeomaperpetua@gmail.com, 070335480862 benardstella03@gmail.com, 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21662,"comment_status":"open","ping_status":"0","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19,221,219],"tags":[],"class_list":["post-22457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-grjbm","category-vol-5-issue-2","category-volume-5"],"_links":{"self":[{"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/posts\/22457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/comments?post=22457"}],"version-history":[{"count":1,"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/posts\/22457\/revisions"}],"predecessor-version":[{"id":22459,"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/posts\/22457\/revisions\/22459"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/media\/21662"}],"wp:attachment":[{"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/media?parent=22457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/categories?post=22457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjbm\/wp-json\/wp\/v2\/tags?post=22457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}