From Bookkeeper to Sustainability Strategist: A Qualitative Exploration of the Evolving Role of the Accountant in the Era of AI, Sustainability and Digital Taxation in Nigeria

Artificial Intelligence, sustainability reporting under IFRS S1 and S2, and digital tax administration are reshaping the accounting profession in Nigeria, yet there is little qualitative evidence on how the accountant’s role has changed or what competencies it now demands. This study explored the evolving role of the accountant in Nigeria through the lived experiences of senior practitioners. A qualitative phenomenological design was adopted. Twenty-five senior accountants with at least 15 years of post-qualification experience in Lagos, Abuja and Port Harcourt were purposively selected: 5 ICAN Fellows/Professors, 6 Big 4 and mid-tier audit partners, 8 industry CFOs and 6 public sector directors. Semi-structured interviews were conducted between January and May 2025, with saturation reached at the 21st interview. Data were analysed thematically using the Braun and Clarke framework with NVivo 12, collapsing 78 codes into four themes. A four-stage evolution model emerged: Bookkeeper (1990–2005), Financial Reporter (2006–2015), Digital Analyst (2016–2023) and Sustainability and AI Strategist (2024–date). Five future-ready competency domains were identified (technical accounting, taxation, audit and assurance, sustainability reporting, and soft and ethical skills), each cited by 80%–96% of participants. The main barriers were curriculum obsolescence (88%), technophobia (72%), cost and infrastructure (68%), absence of Nigerian emission factors (64%) and regulatory uncertainty (56%). A five-pillar framework spanning regulators, professional bodies, universities, corporate organisations and individual accountants is proposed to make Nigerian accountants future-ready and globally competitive.