Journal of Artificial Intelligence and Digital Health

ABSTRACT

Artificial Intelligence (AI) is increasingly transforming accounting systems by enhancing automation, analytical capability, and decision support. However, evidence remains limited on how analytics maturity influences the relationship between AI adoption and accounting system performance, particularly in emerging economies. This study examined the association between AI adoption and performance efficiency in accounting systems, with analytics maturity examined as an indirect mechanism. The Technology Acceptance Model (TAM) and the Resource-Based View (RBV) served as the supporting theoretical lenses, while analytics maturity was operationalized using the Data Analytics Maturity Indicators (DAMI) composite measurement index.

A cross-sectional descriptive and explanatory survey design was employed. Primary data were collected from 300 accounting and finance professionals working in banking, manufacturing, telecommunications, and public sector organizations across Lagos, Abuja, Port Harcourt, and Ibadan, Nigeria. The data were analysed using descriptive statistics, multiple regression, and mediation analysis with the PROCESS macro and bootstrap confidence intervals.

The findings indicate that AI adoption is positively associated with performance efficiency (β = 0.36, p < .001). Analytics maturity demonstrated a statistically significant indirect association (indirect effect = 0.32, 95% CI [0.24, 0.40]), providing evidence consistent with partial mediation within the sample. The model explained 68% of the variance in performance efficiency (R² = 0.68). Respondents also identified major implementation challenges, including data interoperability issues (86.2%), cloud latency (83.5%), API incompatibility (81.7%), algorithm transparency gaps (79.8%), and fragmented data governance (77.4%).

The study contributes to the literature by integrating AI adoption and analytics maturity within a single empirical framework for accounting systems in an emerging economy. The findings highlight the importance of complementing AI adoption with organizational analytics capabilities and may inform organizational strategies, professional practice, and policy initiatives aimed at strengthening AI-enabled accounting systems.

Keywords: Artificial Intelligence; Analytics Maturity; Data Analytics Maturity Indicators (DAMI); Accounting Systems; Performance Efficiency; Emerging Economies; Technology Acceptance Model; Resource-Based View