Perception of Artificial Intelligence Adoption in Accounting Education Programs among Colleges of Education Lecturers and Students in North Central, Nigeria

Abstract

This study examines lecturers’ and students’ perception of artificial intelligence adoption in accounting education in Colleges of Education, North Central, Nigeria. The study adopted a descriptive survey research design. The population consists of 5,134 Accounting students in 16 Colleges of Education in North Central Nigeria. Sample size 357 was determined using Krejcie and Morgan (1970) table, which provided an appropriate representative sample from the population. Data were collected using a structured questionnaire titled: Adoption of AI Accounting Education Questionnaire (AAIAEQ): The instrument was validated by experts in the Department of Accounting, Ibrahim Badamasi Babangida University (IBBU), Lapai. The instrument was pilot tested using 40 Accounting students from Federal College of Education, Zuba. Reliability was determined using Cronbach Alpha, yielding a coefficient of 0.85, indicating high reliability. Mean and standard deviation were used to answer research questions, while t-test was used to test hypotheses at 0.05 level of significance. Based on the findings, the study concludes that lecturers and students in Colleges of Education in North Central Nigeria generally hold a positive perception toward the adoption of Artificial Intelligence (AI) in accounting education. The study established that AI is viewed as a valuable instructional tool capable of improving teaching effectiveness, simplifying complex Accounting concepts, enhancing students’ understanding, and increasing academic performance and interest in accounting courses. The study recommends that Government and relevant educational authorities should increase funding for Colleges of Education to support the acquisition, installation, and maintenance of Artificial Intelligence tools and digital learning infrastructure required for effective Accounting instruction.