Abstract

The study examined the effect of artificial intelligence on the performance of accounting staff in IPSAS-based financial reporting systems. A descriptive survey research design was adopted, focusing on selected public sector ministries, government agencies, and structured private organisations within Rivers State. The population comprised 420 accounting personnel, from which a sample size of 205 respondents was determined using the Taro Yamane formula. Data were collected through a structured instrument titled Artificial Intelligence and Accounting Staff Performance Questionnaire (AIASPQ), administered both electronically and physically. A total of 192 valid responses were analysed using descriptive statistics and simple linear regression techniques. Findings revealed that artificial intelligence significantly improved the accuracy, timeliness, and compliance of financial reporting among accounting staff. Descriptive results indicated strong agreement among respondents, while regression analysis showed that artificial intelligence accounted for 65.90% variation in accuracy, 59.00% in timeliness, and 69.90% in compliance. The statistical outcomes confirmed significant relationships at the 0.05 level, leading to the rejection of all null hypotheses. The study concluded that artificial intelligence serves as a critical driver of enhanced performance in IPSAS-based financial reporting by reducing errors, accelerating reporting processes, and strengthening regulatory compliance. The integration of intelligent systems was found to improve efficiency and reliability in accounting operations.