TY - JOUR AU - Akinadewo, Israel S. PY - 2021/11/13 Y2 - 2024/03/28 TI - Artificial Intelligence and Accountants' Approach to Accounting Functions JF - Covenant University Journal of Politics & International Affairs (Special Edition) JA - CUJPIASE VL - 9 IS - 1 SE - Articles DO - UR - https://journals.covenantuniversity.edu.ng/index.php/cujpiase/article/view/2756 SP - AB - Prior to the advent of Artificial Intelligence (AI), accounting functions were predominantly processed manually. The emergence, however, introduced the use of intelligent machines to perform functions cleverly as humans, which minimises reasonably the processing time of accounting transactions when compared to manual processes. This study investigated the relationship between Artificial Intelligence (AI) and Accountants’ Approach to Accounting Functions (AAAF). The study used the research design method through a structured questionnaire. The targeted population and the sample size was 205, which comprises accountants with experience in systems' application for accounting and other financial transactions' functions. A purposive sampling technique was adopted to determine the respondents. The results of the logit regression analysis revealed that with the t-calculated of 3.183 > t-tabulated of 0.002 at a 5% level of significance, artificial intelligence has a significant positive impact on accountants' approach to accounting functions. This implies that when AI is adopted, accountants will significantly change their approach to functional activities. The study recommended the need for accountants to be better equipped with diverse AI technologies and accounting software packages through training and retraining, to enhance their functional abilities, effectiveness and efficiency. ER -