Perceptions and Readiness of Accounting Educators for AI Adoption in CCMAS-Driven Accounting Education Courses in South-East Universities, Nigeria

Abstract

This study examined perceptions and readiness of accounting educators for AI adoption in CCMAS driven accounting education courses in South East universities, Nigeria. Two research questions were raised and two null hypotheses formulated in the study. A descriptive survey research design was employed, and 154 accounting educators in public Universities were selected for this study. A 24 item structured questionnaire was used for data collection. Face and content validity of the instrument was ascertained by three experts in the field of education, and reliability of the instrument was calculated using Cronbach alpha formula which yielded correlation coefficients of 0.84 and 0.78 respectively validity. Mean, standard deviation and t-test were used for data analysis. Findings revealed that accounting educators agree that AI adoption enhanced their teaching of accounting courses, they disagree on possessing skills for adoption of AI in instructional delivery. Years of teaching experience and educational attainment were not significant factors in this regard. The researchers concluded that while AI is viewed positively by accounting educators, its adoption remains hindered by AI skills shortages by accounting educators. It was recommended that university administrators in Nigeria should provide regular AI-focused training programmes for accounting educators to enhance their skills in AI adoption in teaching accounting courses.