Impact of the Digitalisation of Accounting Courses on Employability Skills Development Among Undergraduate Business Education Students in Universities in Rivers State

Abstract

This study examined the impact of the digitalisation of accounting courses on employability skills development among undergraduate business education students. The study specifically investigated the influence of e-learning platform integration, interactive multimedia content usage, and the use of accounting software applications on employability skills development. Three research questions and three null hypotheses guided the study, tested at a 0.05 level of significance. A descriptive research design was adopted. The population of the study comprised 1,769 undergraduate business education students, while the sample size of 500 was selected using a simple random sampling technique. Data were collected using a structured questionnaire titled Digitalisation of Accounting Courses on Employability Skills Development among Undergraduate Business Education Students Questionnaire (DACESDUBESQ). The instrument contained 25 items categorised into clusters aligned with the study objectives. It was validated by three experts in Business Education and Measurement and Evaluation. Reliability was determined through a pilot test using the Cronbach Alpha method, which yielded coefficients ranging from 0.81 to 0.85, with an overall reliability index of 0.83. A total of 484 copies of the questionnaire were retrieved and analysed using mean and standard deviation for the research questions and regression analysis for hypothesis testing at the 0.05 significance level. The findings revealed that e-learning platform integration, interactive multimedia content usage, and the use of accounting software applications did not significantly influence employability skills development among the students. Although students reported improved learning flexibility, access to materials, and understanding of accounting concepts, these digital tools alone were insufficient to produce measurable effects on employability outcomes. The study concluded that digitalisation enhances learning experiences but does not independently develop employability skills without practical and experiential components. It was recommended that universities organise regular digital training workshops, integrate interactive multimedia tools with real-world learning experiences, and strengthen hands-on training in modern accounting software to enhance students’ employability and practical competence. The study underscores the need for blended pedagogical approaches that combine digital technologies with experiential learning to enhance employability outcomes.