Leveraging AI to Exploring Accountants' and Accounting Educators' Perceptions of Obstacles Militating Against the Implementation of Accrual-Based Accounting In Bayelsa State's Ministries

Abstract This study was conducted to leverage AI to explore accountant's and accounting educators’ perceptions of obstacles militating against the implementation of accrual-based accounting in the Ministries in Bayelsa State and hence determining the level of awareness and extent of application of AI-powered pedagogical tools among accountants and accounting educators and also evaluating the extent to which AI-powered pedagogical tools can enhance the teaching, learning and practical implementation of accrual-based accounting in the ministries in Bayelsa State. A descriptive survey design was employed, with a population of 551 accountants and educators, from which 232 respondents were sampled using Taro Yamane’s formula. Data were gathered with a validated questionnaire (Cronbach’s alpha = 0.88) and analyzed with descriptive statistics and ANOVA at a 0.05 level of significance. Findings revealed moderate awareness and application of AI-powered tools, particularly in training and accounting applications. Respondents agreed that AI improves teaching, enhances understanding of accrual concepts, detects reporting errors, and bridges theory with practice. However, gaps remain in competence, access, and frequency of use, suggesting that full integration is still emerging. The study hence recommends that while awareness and application of AI tools exist, they are unevenly distributed. It highlights AI’s potential as a transformative solution to persistent barriers in accrual-based accounting implementation in Bayelsa State’s ministries.