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Artificial Intelligence Adoption Drivers and Accounting and Banking and Finance Students' Performance in Dennis Osadebay University, Nigeria

Author

Listed:
  • O. Patrick Judith
  • Bashiru Umoru
  • Theresa Nkechi Ofor
  • Juliet Chinyere Obi
  • Jennifer Chigozie Okafor
  • Oghenekparobo Ernest Agbogun

Abstract

The emergence of artificial intelligence (AI) has transformed the educational sector globally. However, most Nigerian Universities are yet to fully integrate AI into their curriculum. Succinctly, this research examines the effect of five key AI adoption drivers on accounting and finance students' performance. Emphasis was placed on the extent to which app intuitiveness, peer group pressure, institutional leadership readiness, external support, and student adaptability influence accounting and finance students' performance. The study surveyed 390 male and female accounting and banking and finance students at Dennis Osadebay University, Asaba. This study adopts a quantitative research design. The drafted questionnaire was given to two (2) accounting and finance experts to review using the Index of Item-Objective Congruence (IOC) method. Meanwhile, a pilot test with 40 accounting and finance students confirmed that the survey instrument is reliable. The data were analysed by using Structural Equation Modelling (SEM). The findings indicate that peer group pressure, institutional readiness, and student adaptability significantly influence AI adoption, while app intuitiveness and external support do not. In like manner, AI adoption strongly affects the performance of accounting and banking and finance students. This study provides valuable insights that can drive policy formulation in the global university system. Also, the study provide rich insight on how ethical usage of AI can be achieved in the Nigerian context by emphasising the roles of peer group pressure, institutional readiness, and student adaptability in improving students' academic performance.

Suggested Citation

  • O. Patrick Judith & Bashiru Umoru & Theresa Nkechi Ofor & Juliet Chinyere Obi & Jennifer Chigozie Okafor & Oghenekparobo Ernest Agbogun, 2026. "Artificial Intelligence Adoption Drivers and Accounting and Banking and Finance Students' Performance in Dennis Osadebay University, Nigeria," Journal of Education and Training Studies, Redfame publishing, vol. 14(2), pages 244-256, April.
    • Handle: RePEc:rfa:jetsjl:v:14:y:2026:i:2:p:244-256
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    References listed on IDEAS

    as
    1. Jackson, Denise & Allen, Christina, 2024. "Enablers, barriers and strategies for adopting new technology in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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