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AN EXPLORATIVE STUDY ON ENTREPRENEURSHIP SKILLS NEEDED BY ND/HND ACCOUNTANCY STUDENTS OF WAZIRI UMARU FEDERAL POLYTECHNIC BIRNIN KEBBI FOR SELF-EMPLOYMENT IN THE DIGITAL ECONOMY

Oct 2026 · Journal of Management Science and Entrepreneurship · 0 citations

TL;DR

Findings revealed entrepreneurship skills needed by ND/HND Accountancy students of Waziri Umaru Federal Polytechnic Birnin Kebbi for self-employment in the digital economy are highly needed, and it was recommended that Accountancy curriculum should integrate QuickBooks, tax clinics and SME accounting practicum.

Abstract

This study investigated entrepreneurship skills needed by ND/HND Accountancy students of Waziri Umaru Federal Polytechnic Birnin Kebbi for self-employment in the digital economy. The study adopted descriptive survey design, guided by two research questions and one null hypothesis tested at 0.05 significance level. The population was 385 ND/HND Accountancy students (2024/2025 session), with a sample of 195 selected via Taro Yamane formula and stratified random sampling. The instrument (ESNSEQ) with 18 items on a 4-point scale was validated by three experts and yielded Cronbach Alpha of 0.86. 188 copies (96%) were retrieved and analyzed using mean, SD and independent samples t-test. Findings revealed accounting-related skills (cluster M=3.41) such as use of accounting software (M=3.62), bookkeeping for SMEs (M=3.61), business plan with financial projections (M=3.56), and POS accounting (M=3.55) are highly needed. General business management skills (cluster M=3.39) such as digital financial literacy (M=3.59), business plan writing (M=3.56) and ethical practices (M=3.47) were also highly needed. Hypothesis test showed no significant difference between ND (M=3.43) and HND (M=3.38) students (t=0.67, df=186, p=0.504). It was recommended that Accountancy curriculum should integrate QuickBooks, tax clinics and SME accounting practicum.

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