Accounting professionals’ perceptions on the impact of artificial intelligence adoption on sustainable accounting practices in Nigeria

Abstract

This study investigates the role of Artificial Intelligence (AI) adoption in shaping sustainable technologies for accounting practices in Nigeria. The research explores three key objectives: the effect of AI adoption on sustainable accounting, the contribution of AI to the development of sustainable practices, and the reliability and efficiency of AI as a sustainable accounting technology. A quantitative approach was adopted, using structured questionnaires administered to 100 accounting professionals, including auditors, financial managers, analysts, and tax consultants drawn from nine organizations across audit, finance, and corporate sectors. Descriptive statistics and Analysis of Variance (ANOVA) were employed to analyse the data. The results revealed a statistically significant relationship (F = 88.163, p = .000), between AI adoption and the implementation of sustainable accounting practices. Also, further findings (F = 101.801, p = .000) and (F = 5.152, p = .036) indicate that AI contribute meaningfully to the advancement of sustainability in accounting and was also perceived as a reliable and efficient tool, despite some concerns about consistency and trust. Based on these findings, the study recommends gradual AI integration, capacity building through staff
training, alignment with environmental goals, and collaboration with local tech providers. These recommendations aim to support Nigerian organizations in adopting AI in ways that enhance both accounting performance and sustainability. This study is limited by its sample size and focus on selected organizations, which may restrict the generalization of its findings.