EFFECT OF ARTIFICIAL INTELLIGENCE (AI) TOOLS ON ACCOUNTING RESEARCH EFFECTIVENESS AMONG POSTGRADUATE STUDENTS IN NIGERIAN UNIVERSITIES

Abstract

This study examines the impact of Artificial Intelligence (AI) technologies on the effectiveness of accounting research conducted by postgraduate students in Nigerian universities. While AI tools are increasingly integrated into global research practices, limited evidence exists on their specific influence within the Nigerian academic accounting context. Using a quantitative research design and survey data from postgraduate accounting students across selected universities, the study explores how AI adoption shapes research productivity, quality, and methodological rigor. The findings reveal significant positive relationships between AI tool usage and enhanced research effectiveness, although challenges persist in the form of technical limitations, ethical considerations, and inadequate institutional support. The study contributes to the literature on educational technology adoption in specialized disciplines within developing economies and offers practical recommendations for universities, regulators, and students to strengthen AI integration in accounting research.

Keywords: Artificial Intelligence, Accounting Research, Postgraduate Education, Research Effectiveness, Nigerian Universities