Emotional Intelligence and Artificial Intelligence in Accounting Practices in Nigeria: Evidence from Quoted Oil-Producing Companies

Abstract

This study investigates the interplay between Emotional Intelligence (EI) and Artificial Intelligence (AI) in shaping accounting practices within Nigeria's quoted oil-producing companies. Amidst technological advancements and the dynamic nature of the oil sector, understanding how EI and AI influence financial reporting, decision-making, and ethical considerations is paramount. Utilizing a mixed-methods approach, data were collected from financial statements, surveys, and interviews with accounting professionals in the oil industry. Findings reveal that while AI enhances efficiency and accuracy in financial processes, EI remains crucial in ethical judgments and stakeholder communications. The integration of both intelligences is essential for robust and ethical accounting practices in Nigeria's oil sector.

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