Integrating Artificial Intelligence Tools into Accounting Curriculum: Readiness of Nigerian Universities

Danjuma Mohammed PhD

doi:10.56201/jafm.vol.12.no6.2026.p299.314

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Integrating Artificial Intelligence Tools into Accounting Curriculum: Readiness of Nigerian Universities

Danjuma Mohammed PhD

Abstract

Artificial Intelligence (AI) is rapidly transforming the accounting profession through automation, predictive analytics, and intelligent auditing systems. As organizations increasingly adopt AI- driven technologies, universities must adapt accounting curricula to equip graduates with the digital competencies required in modern financial environments. However, the readiness of universities in developing countries to integrate AI technologies into accounting education remains underexplored. This study examines the readiness of Nigerian universities to integrate AI tools into accounting curriculum. Drawing on the Technology Acceptance Model , Diffusion of Innovation Theory, and the Technology–Organization–Environment framework, the study investigates the influence of AI awareness, technological infrastructure, faculty AI competency, and institutional support on the integration of AI tools in accounting education. A quantitative research design using a cross-sectional survey was adopted. Data were collected from accounting lecturers and final-year accounting students across selected Nigerian universities using structured questionnaires. Structural Equation Modeling was employed to test the hypothesized relationships among the study variables. The findings indicate that AI awareness, technological infrastructure, faculty competency, and institutional support significantly influence the integration of AI tools into accounting curriculum. Among these factors, AI awareness and faculty competency demonstrate the strongest effects on curriculum integration. The study provides empirical evidence on institutional readiness for AI-driven accounting education and offers policy recommendations for curriculum reform, technological investment, and faculty development in higher education institutions. These findings contribute to the growing literature on digital transformation in accounting education and highlight the importance of aligning academic training with the technological evolution of the accounting profession.

Keywords

Artificial IntelligenceAccounting EducationCurriculum IntegrationFaculty CompetencyTechnological InfrastructureNigerian Universities.

References

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Integrating Artificial Intelligence Tools into Accounting Curriculum: Readiness of Nigerian Universities

Abstract

Keywords

References

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