Perceptions on the Use of Artificial Intelligence in Accounting: An Empirical Study among Accounting Professionals in Nigeria.

Ologe, Sharon Oluwaseunlafunmi (2020) Perceptions on the Use of Artificial Intelligence in Accounting: An Empirical Study among Accounting Professionals in Nigeria. Masters thesis, Griffith College.

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Abstract

Artificial Intelligence has been widely discussed in accounting for some years now, this study examined the level of awareness and perceptions on the use of artificial intelligence in accounting among accounting professionals in accounting, it also examined if the individual characteristics of accountants affect their perception on the use of artificial intelligence in accounting. A random sample of 399 Accounting Professionals in Nigeria was used in the study. The study adopted a between group design, and an independent samples T-test, and one way between group Anova was used to test for the effect of accountants’ characteristics on their perception. The study found that there is a high level of awareness on the use of artificial intelligence among accounting professionals in Nigeria, but their knowledge is mainly theoretical, gotten from personal readings and the media. Overall, the accounting professionals have a positive view on the use of artificial intelligence in accounting with the majority showing support for the development of AI in accounting, and minimal worries about job displacement due to AI. The results indicated that male accountants tend to hold a more favourable opinion of AI compared to female accountants, while accountants of different ages, level of education, years of experience, area of specialization, qualification status and professional bodies do not differ in their perceptions on the use of artificial intelligence in accounting. The results of the study also highlighted the need for reform in accounting education and continuous personal development for accountants to adapt to emerging trends.

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