DIGITALIZATION OF ACCOUNTING LECTURES AND STUDENTS’ PERFORMANCE IN NIGERIAN UNIVERSITIES
DOI:
https://doi.org/10.67199/sybanq89Keywords:
Digitalization, E-learning platforms, Virtual lectures, Digital instructional materials, Academic performance, Accounting educationAbstract
Poor academic performance among accounting students has raised concerns regarding the effectiveness of conventional teaching methods in Nigerian universities, thereby increasing the need for digitalized instructional approaches. This study examined the influence of digitalization of accounting lectures on students’ academic performance in Nigerian universities, focusing on e-learning platforms, virtual/online lecture delivery, and digital instructional materials. A quantitative survey research design was adopted, while data were collected through a structured questionnaire administered to undergraduate accounting students selected from 18 universities across the six geopolitical zones of Nigeria. Out of 379 copies of the questionnaire distributed, 358 were properly completed and returned for analysis. Descriptive statistics and multiple regression analysis were used to analyse the data. The findings revealed that e-learning platforms (β = 0.431, p < 0.05), virtual/online lecture delivery (β = 0.445, p < 0.05), and digital instructional materials (β = 0.303, p < 0.05) exerted positive and statistically significant effects on students’ academic performance. The study concluded that digitalized accounting lectures significantly enhance students’ learning outcomes and academic achievement. The study recommended increased investment in digital learning infrastructure and technology-driven instructional strategies in Nigerian universities.
Keywords: Digitalization, E-learning platforms, Virtual lectures, Digital instructional materials, Academic performance, Accounting education.
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