Review
Open access
Jul 2026
Artificial Intelligence and Budgeting in Nigeria: Evaluating Fiscal Efficiency, Governance Challenges, and Strategic Development Implications in the Fourth Industrial Revolution
AI possesses substantial potential to transform public financial management by promoting fiscal discipline, strengthening accountability, and enhancing the effectiveness of budgeting systems, and is recommended for increased investment in digital infrastructure, human capacity development, data governance frameworks, cybersecurity measures, and ethical AI policies.
Ukpong Johnson, O. Duke, Bayo Lekara et al.
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