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Robotic Accounting and Financial Performance of Quoted Oil & Gas Companies in Nigeria

Author

Listed:
  • Akinlade Olayinka

    (Accountancy Department, Yaba College of Technology, Yaba, Lagos State)

  • Egwuatu Ruth Olorunfunmi

    (Accountancy Department, Yaba College of Technology, Yaba, Lagos State)

  • Ojediran Sunday

    (Accountancy Department, Yaba College of Technology, Yaba, Lagos State)

  • Adedokun Lateeef Babatunde

    (Accountancy Department, Yaba College of Technology, Yaba, Lagos State)

Abstract

This study examines the effect of robotic accounting on the financial performance of quoted oil and gas companies in Nigeria using a quantitative approach and secondary data derived from audited annual reports covering 2018–2022. Panel regression analysis was employed to test the hypotheses, with return on assets (ROA), return on equity (ROE), and earnings per share (EPS) serving as measures of financial performance, while robotic accounting adoption represented the independent variable. The results revealed that robotic accounting had a significant positive effect on ROA (β = 0.482, p

Suggested Citation

  • Akinlade Olayinka & Egwuatu Ruth Olorunfunmi & Ojediran Sunday & Adedokun Lateeef Babatunde, 2025. "Robotic Accounting and Financial Performance of Quoted Oil & Gas Companies in Nigeria," International Journal of Research and Innovation in Applied Science, International Journal of Research and Innovation in Applied Science (IJRIAS), vol. 10(8), pages 1651-1663, August.
    • Handle: RePEc:bjf:journl:v:10:y:2025:i:8:p:1651-1663
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