Exploring the Influence of Artificial Intelligence and Human Resource Accounting Practices in Nigeria

JONAH Ngbomowa Moses PhD; IBAMA Kelleyiyi Chika Kelly PhD; ATTENG Martins Japhet PhD

doi:10.56201/jafm.vol.11.no9.2025.pg30.42

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Exploring the Influence of Artificial Intelligence and Human Resource Accounting Practices in Nigeria

JONAH Ngbomowa Moses PhD, IBAMA Kelleyiyi Chika Kelly PhD, ATTENG Martins Japhet PhD

Abstract

This study explores the influence of Artificial Intelligence (AI) on Human Resource Accounting (HRA) practices, with a specific focus on the roles of Machine Learning, Natural Language Processing (NLP), and Predictive Analytics. The dependent variables examined are Workforce Cost Measurement and Employee Value Reporting. As organizations increasingly adopt AI technologies, there is a pressing need to understand how these innovations affect the accuracy, efficiency, and transparency of HR accounting systems. A quantitative survey design was employed, using a structured questionnaire administered to 100 HR and accounting professionals across various sectors in Nigeria. Responses were analysed using descriptive statistics, Pearson correlation, and multiple regression techniques. The findings reveal that among the AI dimensions, NLP significantly enhances employee value reporting (p = 0.014), suggesting its effectiveness in interpreting qualitative HR data. In contrast, Machine Learning and Predictive Analytics showed no statistically significant impact on either HRA dimension. The study concludes that while AI adoption is underway, its influence on HR accounting remains uneven and dependent on the specific AI technology applied. The research recommends greater investment in NLP tools, strategic alignment of AI systems with HR objectives, and continuous capacity building for staff. It also emphasizes the importance of organizational readiness and robust data infrastructure to fully realize the benefits of AI in HR accounting.

Keywords

Artificial IntelligenceHuman Resource AccountingMachine LearningNatural

References

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Exploring the Influence of Artificial Intelligence and Human Resource Accounting Practices in Nigeria

Abstract

Keywords

References

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