The Adoption and Implementation of Data Mining in Accounting Information Systems (AIS) Within the Public Sector of Nigeria

Abstract

Purpose: This study aims to critically examine the adoption and implementation of data mining in accounting information systems (AIS) within the public sector of Nigeria, highlighting the unique challenges and opportunities faced by government entities. Design/methodology/approach: A mixed-methods approach is utilized, combining extensive literature review with statistical analyses, including regression, correlation, T-tests, ANOVA, and descriptive analysis of survey data collected from accounting professionals in the public sector. Findings: The results indicate a positive correlation between the adoption of data mining techniques and enhanced financial decision-making capabilities among accounting professionals in the public sector. Furthermore, significant differences in performance metrics are observed before and after the implementation of data mining practices, illustrating its impact on government accountability and efficiency. Originality: This research contributes original insights into the integration of data mining within the public sector in Nigeria, an emerging economy, thereby filling a research gap and providing practical suggestions for stakeholders in accounting and governmental agencies.