Intregration of Artificial Intelligence for Accounting Information Systems Adoption in Nigerian Financial Institution


  • Ahmadi Abubakar Majidadi Department of Accounting, Federal Polytechnic Kaltungo, Gombe Sate, Nigeria
  • Isah Muhammad Alhassan Department of Computer Science, Khadijah University Majia, Taura, Jigawa State, Nigeria
  • Aminu Adamu Ahmed Department of Information Commuunication Technology, Fed, Polytechnic Kaltungo
  • Mohammed Nura Musa Department of Information Communication Technology, Fed, Polytechinc Kultungu, Gombe State, Nigeria



Artificial Intelligence, Accounting Information System, Finance, Financial Institutions


Purpose — This paper aims to explore the adoption of AI in AIS specifically for financial institutions in Nigeria. It discusses the current challenges faced by the traditional AIS in Nigerian financial institutions and highlights the need for innovation and technological advancements.

Method — This is a comprehensive review of AI application to accounting information system..

Result — The paper provides an understanding of AI in the accounting context, its various subfields, and its potential applications in improving the AIS. Furthermore, it outlines the potential benefits of integrating AI into AIS, including improved accuracy, efficiency, fraud detection, and compliance. The paper also addresses the implementation challenges and considerations, such as job displacement, data security, and cultural barriers. It presents successful AI adoption case studies from financial institutions globally and offers recommendations for Nigerian financial institutions to effectively adopt AI in its AIS.

Novelty The paper emphases the importance of embracing AI as a means to enhance accounting processes and the potential impact it can have on the Nigerian financial sector.