{"id":3906,"date":"2026-09-14T17:15:21","date_gmt":"2026-09-14T17:15:21","guid":{"rendered":"https:\/\/birpub.org\/gjbml\/?post_type=journal_article&#038;p=3906"},"modified":"2026-09-14T17:15:22","modified_gmt":"2026-09-14T17:15:22","slug":"exploring-the-experiences-and-challenges-of-accountants-in-implementing-artificial-intelligence-in-financial-reporting-practices-in-nigeria","status":"publish","type":"journal_article","link":"https:\/\/birpub.org\/gjbml\/journal_article\/exploring-the-experiences-and-challenges-of-accountants-in-implementing-artificial-intelligence-in-financial-reporting-practices-in-nigeria\/","title":{"rendered":"Exploring the Experiences and Challenges of Accountants in Implementing Artificial Intelligence in Financial Reporting Practices in Nigeria"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Onuorah, Doris Nkeiru<sup> 1<\/sup>\u00a0 &amp; \u00a0Eneh, Sylvia Nnenna, Ph.D., TRCN, ACA<sup>2<\/sup>*<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em>This study examined the relationship between artificial intelligence and financial reporting practices in selected Nigerian banking firms, with particular emphasis on accountants&#8217; experiences, challenges, and perceptions regarding AI implementation. Specifically, the study examined the relationship between Accountants&#8217; Experiences with Artificial Intelligence (AE), Challenges Accountants Encounter in implementing Artificial Intelligence (CAE), Accountants&#8217; Perceptions of the opportunities created by Artificial Intelligence (AP), and Financial Reporting Practices (FRP). The study adopted a mixed-methods approach, combining primary data obtained through a structured questionnaire administered to accountants and accounting professionals with secondary documentary evidence from five selected Nigerian banking firms. The primary data provided the main empirical evidence, while secondary data from annual reports, audited financial statements, and other corporate disclosures were used to support and contextualise the findings. Panel Least Squares regression was employed to examine the relationships among the study variables. The results showed that Accountants&#8217; Experiences (\u03b2 = 0.111267, p = 0.3602) and Challenges Accountants Encounter (\u03b2 = 0.006385, p = 0.8226) had positive but statistically insignificant relationships with Financial Reporting Practices. In contrast, Accountants&#8217; Perceptions (\u03b2 = 0.653516, p = 0.0000) had a positive and statistically significant relationship with Financial Reporting Practices. The descriptive results showed mean values of 0.5975 for AE, 0.4259 for CAE, 0.6167 for AP, and 0.7205 for FRP. The findings indicate that favourable perceptions of the opportunities created by AI are more strongly associated with improved financial reporting practices than accountants&#8217; experiences or implementation challenges. The study concludes that Nigerian banking firms should strengthen AI awareness, professional training, technological support, and organisational integration to enhance accountants&#8217; effective utilisation of AI in financial reporting.<\/em><em><\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords: <\/em><\/strong><em>Artificial Intelligence, Accountants&#8217; Experiences, Challenges, Accountants&#8217; Perceptions, Financial Reporting Practices, Nigerian Banking Firms.<\/em><em><\/em><strong><em>Cite<\/em><\/strong><em>: <\/em>Onuorah, D. N.&nbsp; &amp; &nbsp;Eneh, S. N. (2026). Exploring the Experiences and Challenges of Accountants in Implementing Artificial Intelligence in Financial Reporting Practices in Nigeria<em>. Global Journal of Business Management and Leadership,4 (4), 132-152<\/em><em>. <a href=\"https:\/\/doi.org\/10.5281\/zenodo.22754913\">https:\/\/doi.org\/10.5281\/zenodo.22754913<\/a><\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/birpub.org\/gjbml\/wp-content\/uploads\/sites\/26\/2026\/09\/GJBML_44-132-152.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of GJBML_44, 132-152.\"><\/object><a id=\"wp-block-file--media-80e2ebb5-3374-443e-a6ea-98b4f57443da\" href=\"https:\/\/birpub.org\/gjbml\/wp-content\/uploads\/sites\/26\/2026\/09\/GJBML_44-132-152.pdf\">GJBML_44, 132-152<\/a><a href=\"https:\/\/birpub.org\/gjbml\/wp-content\/uploads\/sites\/26\/2026\/09\/GJBML_44-132-152.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-80e2ebb5-3374-443e-a6ea-98b4f57443da\">Download<\/a><\/div>\n","protected":false},"author":1,"template":"","journal_article_cats":[243],"class_list":["post-3906","journal_article","type-journal_article","status-publish","hentry","journal_article_cat-vol-4-no-4"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Exploring the Experiences and Challenges of Accountants in Implementing Artificial Intelligence in Financial Reporting Practices in Nigeria - Global Journal of Business Management and Leadership (GJBML)<\/title>\n<meta name=\"description\" content=\"This study examined the relationship between artificial intelligence and financial reporting practices in selected Nigerian banking firms, with particular emphasis on accountants&#039; experiences, challenges, and perceptions regarding AI implementation. Specifically, the study examined the relationship between Accountants&#039; Experiences with Artificial Intelligence (AE), Challenges Accountants Encounter in implementing Artificial Intelligence (CAE), Accountants&#039; Perceptions of the opportunities created by Artificial Intelligence (AP), and Financial Reporting Practices (FRP). The study adopted a mixed-methods approach, combining primary data obtained through a structured questionnaire administered to accountants and accounting professionals with secondary documentary evidence from five selected Nigerian banking firms. The primary data provided the main empirical evidence, while secondary data from annual reports, audited financial statements, and other corporate disclosures were used to support and contextualise the findings. Panel Least Squares regression was employed to examine the relationships among the study variables. The results showed that Accountants&#039; Experiences (\u03b2 = 0.111267, p = 0.3602) and Challenges Accountants Encounter (\u03b2 = 0.006385, p = 0.8226) had positive but statistically insignificant relationships with Financial Reporting Practices. In contrast, Accountants&#039; Perceptions (\u03b2 = 0.653516, p = 0.0000) had a positive and statistically significant relationship with Financial Reporting Practices. The descriptive results showed mean values of 0.5975 for AE, 0.4259 for CAE, 0.6167 for AP, and 0.7205 for FRP. The findings indicate that favourable perceptions of the opportunities created by AI are more strongly associated with improved financial reporting practices than accountants&#039; experiences or implementation challenges. The study concludes that Nigerian banking firms should strengthen AI awareness, professional training, technological support, and organisational integration to enhance accountants&#039; effective utilisation of AI in financial reporting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/birpub.org\/gjbml\/journal_article\/exploring-the-experiences-and-challenges-of-accountants-in-implementing-artificial-intelligence-in-financial-reporting-practices-in-nigeria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exploring the Experiences and Challenges of Accountants in Implementing Artificial Intelligence in Financial Reporting Practices in Nigeria\" \/>\n<meta property=\"og:description\" content=\"This study examined the relationship between artificial intelligence and financial reporting practices in selected Nigerian banking firms, with particular emphasis on accountants&#039; experiences, challenges, and perceptions regarding AI implementation. Specifically, the study examined the relationship between Accountants&#039; Experiences with Artificial Intelligence (AE), Challenges Accountants Encounter in implementing Artificial Intelligence (CAE), Accountants&#039; Perceptions of the opportunities created by Artificial Intelligence (AP), and Financial Reporting Practices (FRP). The study adopted a mixed-methods approach, combining primary data obtained through a structured questionnaire administered to accountants and accounting professionals with secondary documentary evidence from five selected Nigerian banking firms. The primary data provided the main empirical evidence, while secondary data from annual reports, audited financial statements, and other corporate disclosures were used to support and contextualise the findings. Panel Least Squares regression was employed to examine the relationships among the study variables. The results showed that Accountants&#039; Experiences (\u03b2 = 0.111267, p = 0.3602) and Challenges Accountants Encounter (\u03b2 = 0.006385, p = 0.8226) had positive but statistically insignificant relationships with Financial Reporting Practices. In contrast, Accountants&#039; Perceptions (\u03b2 = 0.653516, p = 0.0000) had a positive and statistically significant relationship with Financial Reporting Practices. The descriptive results showed mean values of 0.5975 for AE, 0.4259 for CAE, 0.6167 for AP, and 0.7205 for FRP. The findings indicate that favourable perceptions of the opportunities created by AI are more strongly associated with improved financial reporting practices than accountants&#039; experiences or implementation challenges. The study concludes that Nigerian banking firms should strengthen AI awareness, professional training, technological support, and organisational integration to enhance accountants&#039; effective utilisation of AI in financial reporting.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/birpub.org\/gjbml\/journal_article\/exploring-the-experiences-and-challenges-of-accountants-in-implementing-artificial-intelligence-in-financial-reporting-practices-in-nigeria\/\" \/>\n<meta property=\"og:site_name\" content=\"Global Journal of Business Management and Leadership (GJBML)\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-14T17:15:22+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/exploring-the-experiences-and-challenges-of-accountants-in-implementing-artificial-intelligence-in-financial-reporting-practices-in-nigeria\\\/\",\"url\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/exploring-the-experiences-and-challenges-of-accountants-in-implementing-artificial-intelligence-in-financial-reporting-practices-in-nigeria\\\/\",\"name\":\"Exploring the Experiences and Challenges of Accountants in Implementing Artificial Intelligence in Financial Reporting Practices in Nigeria - Global Journal of Business Management and Leadership (GJBML)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/#website\"},\"datePublished\":\"2026-09-14T17:15:21+00:00\",\"dateModified\":\"2026-09-14T17:15:22+00:00\",\"description\":\"This study examined the relationship between artificial intelligence and financial reporting practices in selected Nigerian banking firms, with particular emphasis on accountants' experiences, challenges, and perceptions regarding AI implementation. Specifically, the study examined the relationship between Accountants' Experiences with Artificial Intelligence (AE), Challenges Accountants Encounter in implementing Artificial Intelligence (CAE), Accountants' Perceptions of the opportunities created by Artificial Intelligence (AP), and Financial Reporting Practices (FRP). The study adopted a mixed-methods approach, combining primary data obtained through a structured questionnaire administered to accountants and accounting professionals with secondary documentary evidence from five selected Nigerian banking firms. The primary data provided the main empirical evidence, while secondary data from annual reports, audited financial statements, and other corporate disclosures were used to support and contextualise the findings. Panel Least Squares regression was employed to examine the relationships among the study variables. The results showed that Accountants' Experiences (\u03b2 = 0.111267, p = 0.3602) and Challenges Accountants Encounter (\u03b2 = 0.006385, p = 0.8226) had positive but statistically insignificant relationships with Financial Reporting Practices. In contrast, Accountants' Perceptions (\u03b2 = 0.653516, p = 0.0000) had a positive and statistically significant relationship with Financial Reporting Practices. The descriptive results showed mean values of 0.5975 for AE, 0.4259 for CAE, 0.6167 for AP, and 0.7205 for FRP. The findings indicate that favourable perceptions of the opportunities created by AI are more strongly associated with improved financial reporting practices than accountants' experiences or implementation challenges. The study concludes that Nigerian banking firms should strengthen AI awareness, professional training, technological support, and organisational integration to enhance accountants' effective utilisation of AI in financial reporting.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/exploring-the-experiences-and-challenges-of-accountants-in-implementing-artificial-intelligence-in-financial-reporting-practices-in-nigeria\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/exploring-the-experiences-and-challenges-of-accountants-in-implementing-artificial-intelligence-in-financial-reporting-practices-in-nigeria\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/journal_article\\\/exploring-the-experiences-and-challenges-of-accountants-in-implementing-artificial-intelligence-in-financial-reporting-practices-in-nigeria\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Exploring the Experiences and Challenges of Accountants in Implementing Artificial Intelligence in Financial Reporting Practices in Nigeria\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/#website\",\"url\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/\",\"name\":\"Global Journal of Business Management and Leadership (GJBML)\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/birpub.org\\\/gjbml\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Exploring the Experiences and Challenges of Accountants in Implementing Artificial Intelligence in Financial Reporting Practices in Nigeria - Global Journal of Business Management and Leadership (GJBML)","description":"This study examined the relationship between artificial intelligence and financial reporting practices in selected Nigerian banking firms, with particular emphasis on accountants' experiences, challenges, and perceptions regarding AI implementation. Specifically, the study examined the relationship between Accountants' Experiences with Artificial Intelligence (AE), Challenges Accountants Encounter in implementing Artificial Intelligence (CAE), Accountants' Perceptions of the opportunities created by Artificial Intelligence (AP), and Financial Reporting Practices (FRP). The study adopted a mixed-methods approach, combining primary data obtained through a structured questionnaire administered to accountants and accounting professionals with secondary documentary evidence from five selected Nigerian banking firms. The primary data provided the main empirical evidence, while secondary data from annual reports, audited financial statements, and other corporate disclosures were used to support and contextualise the findings. Panel Least Squares regression was employed to examine the relationships among the study variables. The results showed that Accountants' Experiences (\u03b2 = 0.111267, p = 0.3602) and Challenges Accountants Encounter (\u03b2 = 0.006385, p = 0.8226) had positive but statistically insignificant relationships with Financial Reporting Practices. In contrast, Accountants' Perceptions (\u03b2 = 0.653516, p = 0.0000) had a positive and statistically significant relationship with Financial Reporting Practices. The descriptive results showed mean values of 0.5975 for AE, 0.4259 for CAE, 0.6167 for AP, and 0.7205 for FRP. The findings indicate that favourable perceptions of the opportunities created by AI are more strongly associated with improved financial reporting practices than accountants' experiences or implementation challenges. 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Specifically, the study examined the relationship between Accountants' Experiences with Artificial Intelligence (AE), Challenges Accountants Encounter in implementing Artificial Intelligence (CAE), Accountants' Perceptions of the opportunities created by Artificial Intelligence (AP), and Financial Reporting Practices (FRP). The study adopted a mixed-methods approach, combining primary data obtained through a structured questionnaire administered to accountants and accounting professionals with secondary documentary evidence from five selected Nigerian banking firms. The primary data provided the main empirical evidence, while secondary data from annual reports, audited financial statements, and other corporate disclosures were used to support and contextualise the findings. Panel Least Squares regression was employed to examine the relationships among the study variables. The results showed that Accountants' Experiences (\u03b2 = 0.111267, p = 0.3602) and Challenges Accountants Encounter (\u03b2 = 0.006385, p = 0.8226) had positive but statistically insignificant relationships with Financial Reporting Practices. In contrast, Accountants' Perceptions (\u03b2 = 0.653516, p = 0.0000) had a positive and statistically significant relationship with Financial Reporting Practices. The descriptive results showed mean values of 0.5975 for AE, 0.4259 for CAE, 0.6167 for AP, and 0.7205 for FRP. The findings indicate that favourable perceptions of the opportunities created by AI are more strongly associated with improved financial reporting practices than accountants' experiences or implementation challenges. 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