Accounting Curriculum Alignment and Graduate Employability in Nigerian Polytechnics

Abstract

This study examined the relevance, effectiveness, and industrial needs of the accounting curriculum in Nigerian polytechnics. The research was motivated by growing concerns that accounting graduates, while theoretically sound, often lack the practical, digital, and professional skills required by industry. Using a descriptive survey design, data were collected from 356 respondents, comprising lecturers, final year students, recent graduates, and employers across selected polytechnics in Nigeria. A structured questionnaire was validated through expert review and pilot testing, achieving reliability coefficients above 0.70. Data were analyzed using descriptive statistics, correlation, and regression techniques. Findings revealed that the accounting curriculum, though relevant in providing core financial reporting and taxation knowledge, is outdated in emerging areas such as data analytics, forensic accounting, ICT-based accounting tools, and sustainability reporting. Curriculum effectiveness was found to be moderate, with teaching largely delivered through traditional lecture methods, lacking modern pedagogical practices such as case studies, simulations, and ICT-based learning. Industry linkages, particularly the Students Industrial Work Experience Scheme (SIWES), were poorly implemented and inconsistently supervised, reducing their impact on employability. Regression results showed that curriculum effectiveness had the strongest influence on employability, followed by curriculum relevance and industry linkages, jointly explaining 58% of the variance in graduate employability outcomes. The study concludes that while Nigerian polytechnic curricula provide a strong theoretical base, they fall short of preparing graduates for modern workplace realities. It recommends continuous curriculum reviews by NBTE in collaboration with professional bodies, pedagogical reforms to integrate student-centered and technology-driven methods, stronger industry linkages through structured SIWES, and greater investment in ICT infrastructure. The findings reinforce the Human Capital and Stakeholder Theories, emphasizing that curriculum reform must align educational outcomes with industrial expectations to enhance graduate employability and contribute to national development.