ARTIFICIAL INTELLIGENCE IN ACCOUNTING EDUCATION: IMPLICATIONS FOR INSTRUCTION AND GRADUATE EMPLOYABILITY IN NIGERIA

Abstract

Artificial Intelligence (AI) is increasingly transforming professional accounting practice and the broader landscape of higher education. As automation, machine learning, and data analytics reshape financial processes and decision-making, accounting graduates are expected to possess not only traditional accounting knowledge but also advanced digital competencies. Despite these global developments, the integration of AI within accounting education in many developing economies, particularly Nigeria, remains limited. This conceptual paper examines the implications of AI adoption in accounting education for instructional practices and graduate employability. Drawing on the Technology Acceptance Model (TAM), Human Capital Theory, and the Unified Theory of Acceptance and Use of Technology (UTAUT2), the study synthesizes existing literature to develop a conceptual linkage between AI integration in accounting curricula and the development of digital competencies required for labour market readiness. Existing literature suggests that embedding AI-driven tools such as automation systems, predictive analytics, and intelligent learning platforms in accounting instruction can enhance students’ analytical capabilities, technological literacy, and adaptability to evolving workplace demands (Ballantine et al., 2024; Hussin et al., 2024). The study recommends comprehensive curriculum reform, strategic investment in digital infrastructure, and stronger collaboration between academia, industry, and policymakers. Strengthening these linkages will enable accounting graduates to develop the technological competence and critical thinking skills required to remain competitive in an increasingly AI-driven global economy.