Accounting Education and the Development of Managerial Competencies among Labour Union Leaders in Ogun State, Nigeria

Abstract

This study examined the impact of an accounting education programme on the managerial skills of labour union leaders in Ogun State, Nigeria. The study adopted a descriptive survey research design and employed a stratified random sampling technique to select a sample of 240 respondents. Two hypotheses were formulated and tested using analysis of variance (ANOVA) at the 0.05 significance level. A structured questionnaire comprising three sections was used for data collection, and its internal consistency reliability was established using Cronbach’s alpha coefficient of 0.82, indicating acceptable reliability. Data were analysed using ANOVA and paired t-tests to determine the impact of the programme. The findings revealed a statistically significant positive effect of the accounting education programme on decision-making and problem-solving skills among labour union leaders. Specifically, participants who underwent the programme demonstrated improved managerial competencies compared to their pre-intervention performance. The study concluded that a well-structured, tailored, and flexible accounting education programme is essential for enhancing the managerial capabilities of labour union leaders. It is therefore recommended that labour unions, educational institutions, and relevant government agencies collaborate to conduct comprehensive needs assessments, explore alternative delivery modes (such as blended and modular learning approaches), secure sustainable funding, and establish robust monitoring and evaluation frameworks to ensure the long-term effectiveness and sustainability of accounting education initiatives for labour union leaders.