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ESTD Year: 2017 | Impact Factor: 6.9
DOI Prefix: 10.47001/IRJIET
ESTD Year: 2017 | Impact Factor: 6.9
DOI Prefix: 10.47001/IRJIET
Vol 10 No 8 (2026): Volume 10, Issue 8, August 2026 | Pages: 100-111
International Research Journal of Innovations in Engineering and Technology
OPEN ACCESS | Research Article | Published Date: 31-08-2026
Bursary offices in Nigerian Colleges of Education face growing pressure to modernise financial management, yet adoption of artificial intelligence-supported Accounting Information Systems (AI-AIS) in this setting remains underexplored. This study examined the drivers of AI-AIS adoption, the efficiency effects of adoption, and the moderating role of staff AI-specific skill. A convergent parallel mixed-methods design combined survey data from 167 bursary staff across five purposively selected Colleges of Education with semi-structured interviews, focus group discussions, system-log metrics, and document review. The Technology-Organisation-Environment (TOE) framework, extended by a Human Skill Drivers dimension and supplemented by the Technology Acceptance Model, guided the analysis. Six of seven hypotheses were supported. AI-AIS users processed substantially more transactions per day (M = 187.4 vs. 121.6; Cohen's d = 1.58), recorded lower error rates, and completed reports markedly faster than non-users. System integration quality (β = .31, p < .001), top management support (β = .28, p < .001), and staff AI-specific competency were the strongest predictors of adoption intention. Human skill significantly strengthened the association between adoption and efficiency (β = .19, p = .004), indicating that technology investment without concurrent competency development yields weaker returns. The findings point to the need for curriculum reform, targeted staff training, and stronger institutional AI governance to realise the operational benefits of AI-AIS in Nigerian higher education finance.
AI-supported accounting information systems; transaction throughput; bursary offices; Nigerian Colleges of Education; TOE framework; human skill drivers; digital literacy.
Obi, Olor, & Dr. Eyo Bassey Ekpe. (2026). Adoption of AI-Supported Accounting Information Systems (AIS) and Work Efficiency of Bursary Personnel: Implications for Business Education Curriculum in Colleges of Education. International Research Journal of Innovations in Engineering and Technology - IRJIET, 10(8), 100-111. Article DOI https://doi.org/10.47001/IRJIET/2026.108011
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