DIGITAL ACCOUNTING PEDAGOGY AND FINANCIAL LITERACY DEVELOPMENT AMONG TERTIARY STUDENTS IN NIGERIA: INTEGRATING ARTIFICIAL INTELLIGENCE AND DATA ANALYTICS IN ACCOUNTING EDUCATION

The transformation of global financial systems through artificial intelligence and data analytics has significantly altered the competencies required of modern accounting professionals, yet accounting education in many developing economies continues to rely heavily on traditional pedagogical models that inadequately prepare graduates for digitally driven financial environments. This mismatch between training and professional expectations represents a major challenge for accounting education in Nigeria. This study therefore examined the influence of digital accounting pedagogy on the financial literacy development of tertiary institution students through the integration of artificial intelligence and data analytics tools in accounting instruction. The study adopted a quantitative explanatory research design involving 186 accounting students selected from three universities using stratified random sampling. Data were collected using a validated Digital Accounting Learning Scale and Financial Literacy Competency Index with reliability coefficients of 0.86 and 0.88 respectively. Data analysis was conducted using descriptive statistics, Pearson product–moment correlation, and multiple regression analysis. The results revealed a significant positive relationship between digital accounting pedagogy and students’ financial literacy development (r = 0.71, p < 0.01). Regression analysis further indicated that artificial intelligence–supported instruction significantly predicts financial literacy outcomes (β = 0.43, p = 0.002) while data analytics–based learning tools also contribute significantly to competency development (β = 0.36, p = 0.005), explaining approximately 64% of the variance in financial literacy (R² = 0.64). The study recommends the systematic integration of artificial intelligence applications, financial data analytics software, and simulation-based accounting laboratories into tertiary accounting curricula. The study concludes that digital accounting pedagogy significantly enhances financial literacy and professional readiness among accounting students in technology-driven financial environments.