Ethical Impacts of Artificial Intelligence on Managerial Accounting Functions in Nigeria

The study was motivated by need to integrate artificial intelligence (AI) into managerial accounting so as to transformed organizational decision-making which has raised significant ethical concerns. The purpose of this study was to explored ethical impacts of AI on managerial accounting functions in Nigeria, the study was guided by two research objectives, two research questions and two hypotheses. Descriptive and empirical research design were employed in conducting the research. The population of the study was 32 AI-integrated firms in all the Lagos AI-integrated forms and a sample of 30 AI- integrated firms were used for the study. Sample random sampling technique was used in selecting the sample for the study using the taro yamane formula. Specifically, the hat and draw method. The instruments used for data collection were ethical impact of artificial intelligence on managerial accounting function questionnaire and ethical impact of artificial intelligence on managerial accounting function interview. The instruments were validated by lecturers in accounting Department Faculty of Social Science University of Jos. online and direct methods of data collection were used in collecting the data for the study. The data collected was analyzed using Descriptive statistics and multiple linear regression analysis with the help of SPSS v24. The results revealed that while ethical constructs were highly valued by respondents, they did not had a statistically significant effect on the perceived adoption or effectiveness of AI systems. The study recommended the need for ethical awareness and the implementation of these principles in Nigerian managerial accounting practices for the development of targeted policy interventions, the establishment of organizational ethical frameworks, and capacity-building initiatives to foster responsible AI adoption.