Demographic and Organizational Factors as Correlate of Artificial Intelligence Adoption among Banks in Nigeria

This study examined the influence of demographic and organizational factors as correlate of the adoption of artificial intelligence (AI) among accounting practitioners in Nigeria. A crosssectional survey design was adopted, and a structured questionnaire served as the primary instrument for data collection, administered to employees of five (5) Tier-1 banks representing the most capitalized institutions in the Nigerian banking industry. The Krejcie and Morgan sample size determination table was utilized to determine the sample size by ensuring adequate representation of the target population. Data were analyzed using descriptive statistics (such as frequency counts, means, standard deviations, skewness, and kurtosis), regression diagnostic tests (variance inflation factor), and inferential statistics (simple regression analysis). The findings revealed that both demographic factors (F = 157.70, p < 0.05) and organizational factors (F = 351.67, p < 0.05) significantly influence the adoption of artificial intelligence among accounting practitioners in Nigeria. Consequently, the study concludes that demographic and organizational characteristics are key determinants of AI adoption in the accounting profession. It recommends that accounting practitioners should complement their technical accounting expertise with technological proficiency, data analysis skills, and adaptability to emerging innovations. Organizations are further encouraged to continuously retrain their employees to enhance technological awareness, strengthen competencies, and promote alignment with evolving digital practices that support the achievement of organizational objectives.