Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria
Odoh Longinus Chukwudi, Silas C. Echefu, Ugwuanyi Uche Boniface, Chukwuani Nnenna Victoria
Asian Journal of Economics, Business and Accounting · pp. 1–11 · Published 29 Jun 2018
10.9734/AJEBA/2018/41641Abstract
Artificial intelligence (AI) is rapidly changing how financial institutions are operated and it is expected to increasingly take over core functions because of cost savings and operational efficiencies. In recent time, significant improvement has been made in artificial intelligence especially as it relates to accounting profession which have changed its focus from paper and pencil entry to computer and software entry. But the greatest danger of Artificial Intelligence is that people conclude too early that they understand it. The aim of this study is to examine the effect of artificial intelligence on the performance of accounting operations among accounting firms in South East Nigeria. Descriptive research design was adopted in the study among 185 accountants and managers in accounting firms in Anambra and Enugu state. Structured questionnaire was used to obtain the information needed for the study. Data collected were presented in table. The study hypotheses were tested using linear regression at 5% level of significance. The result of the study showed that Expert system (r = .904; F = 608.447; p = .000) and Intelligent agent (r = .754a; F = 178.810; p = .000); has a significant effect on the performance of accounting function of accounting firms in South East Nigeria. It was concluded that, the application of artificial intelligence positively influences the performance of accounting functions. The researchers recommended that accountants and accounting firms should continually improve their knowledge regarding artificial intelligence as this will enhance the performance of accounting functions, thereby eliminating certain accounting cost.
Cited by 88
Nesreen Abdullah Masoudy, Omid Ameri Sianaki, Afrooz Purarjomandlangrudi · The TQM Journal · 2026
Fares Getzin, T. Henschel, M. Kuttner · Journal of the International Council for Small Business · 2026
Emine Can, Şule Yildiz · Veredas do Direito · 2026
Amar Johri, Anu Sayal, Kim Mee Chong · Frontiers Artif. Intell. · 2026
Macarena Torroba, J. Sánchez, L. Lopez · International Journal of Accounting Information Systems · 2025
Nduka Elda Okolo-obasi, Longinus Chukwudi Odoh, Frank E. Ovute · African Journal of Management and Business Research · 2025
Evi Maria, Abdul Halim · Transforming Government: People, Process and Policy · 2025
G. O. Ekwueme · International Journal of Sustainability in Research · 2025
Andi Arnold Hurtado Serrud · Entrelineas · 2025
Zena Abdulstar Allayla, Waheed Mahmood Al-Ibrahimi · Journal of economic and administrative sciences · 2025
Related research
- The Impact/Role of Artificial Intelligence in Anesthesia: Remote Pre-Operative Assessment and Perioperative — shares topic coverage
- Detecting Dental Caries through Captured Images Using the Machine Learning Technology Teachable Machine — shares topic coverage
- Harnessing Artificial Intelligence in Healthcare Analytics: From Diagnosis to Treatment Optimization — shares topic coverage
- Diagnostic Accuracy of Artificial Intelligence for Breast Cancer Detection: A Systematic Review — shares topic coverage
- Artificial Intelligence in the Analysis of the Fetal Genome in Utero: A Critical Review of Current Paradigms, Clinical Utility and Future Horizons — shares topic coverage
Article metrics
Real usage data collected on this platform.
0
Page views
0
PDF downloads
0
Outbound clicks
88
Citations
Views by country
Approximate, from request IP at view time — not citizenship or institution. Countries with fewer than 5 views are grouped as "Other".
No views recorded yet.
Traffic sources
Referring site, by host.
No traffic recorded yet.
Views and downloads exclude known bots/crawlers. Citations combines this platform's own DOI-resolved index with each external source's own reported total — see Cited by above for individually listed citing works. Last refreshed 0 seconds ago.