Artificial Intelligence (AI) Adoption in Accounting Information Systems (AIS) And Managerial Decision Support in Deposit Money Banks in Nigeria
Abstract
This study examines the impact of artificial intelligence (AI) adoption in Accounting Information Systems on managerial decision support in deposit money banks in Nigeria. Drawing on the Technology Acceptance Model and Decision Support Systems theory, AI adoption is conceptualized through two dimensions, automated data processing and predictive financial analytics, while managerial decision support is measured via decision accuracy and decision timeliness. Primary data were collected through structured questionnaires administered to 70 finance professionals across 16 banks. Analyses using descriptive statistics, reliability tests, correlation, and multiple regression reveal that both dimensions of AI adoption significantly enhance managerial decision support. Predictive financial analytics exhibited slightly stronger influence than automated processing. The study concludes that AI-enabled AIS is a strategic enabler of managerial decision support and recommends investment in AI tools, ethical governance frameworks, and capacity building.
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