RECALIBRATING ACCOUNTING EDUCATION IN NIGERIA: THE ROLE OF ARTIFICIAL INTELLIGENCE IN CURRICULUM REFORM

The fast-paced evolution of artificial intelligence (AI) is transforming professional landscapes, and accounting is no exception. While global institutions rapidly adapt their curricula to embed AI competencies, many Nigerian colleges of education still operate within traditional accounting frameworks that may no longer align with industry expectations. This paper explores the urgent need for curriculum reform in Nigerian accounting education to integrate AI tools, concepts, and applications. Drawing on recent empirical studies and literature from accounting practice, pedagogy, and AI-enhanced auditing, the study assesses institutional readiness, lecturer perspectives, and curriculum content across selected Nigerian institutions. Using a qualitative-descriptive methodology, the paper synthesizes insights from journal articles and theoretical models such as the Technology Acceptance Model (TAM). Findings suggest that while there is growing awareness of AI's relevance, significant gaps remain in infrastructure, educator training, and policy guidance. Educators express both optimism and hesitation citing the potential of AI for teaching data analysis and audit simulations, alongside concerns over cost, skill deficits, and equity.  The paper recommends a three-pronged approach: systematic integration of AI modules into accounting curricula, targeted professional development for educators, and the establishment of EdTech partnerships to support implementation. By recalibrating its accounting education through AI, Nigeria can better equip future professionals for the realities of a digitized economy. Keyword: Artificial, Intelligence, Curriculum Education, TAM