Robotic Accounting and Financial Performance of Quoted Oil & Gas Companies in Nigeria

Akinlade Olayinka, Egwuatu Ruth Olorunfunmi, Ojediran Sunday and Adedokun Lateeef Babatunde
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Akinlade Olayinka: Accountancy Department, Yaba College of Technology, Yaba, Lagos State
Egwuatu Ruth Olorunfunmi: Accountancy Department, Yaba College of Technology, Yaba, Lagos State
Ojediran Sunday: Accountancy Department, Yaba College of Technology, Yaba, Lagos State
Adedokun Lateeef Babatunde: Accountancy Department, Yaba College of Technology, Yaba, Lagos State

International Journal of Research and Innovation in Applied Science, 2025, vol. 10, issue 8, 1651-1663

Abstract: This study examines the effect of robotic accounting on the financial performance of quoted oil and gas companies in Nigeria using a quantitative approach and secondary data derived from audited annual reports covering 2018–2022. Panel regression analysis was employed to test the hypotheses, with return on assets (ROA), return on equity (ROE), and earnings per share (EPS) serving as measures of financial performance, while robotic accounting adoption represented the independent variable. The results revealed that robotic accounting had a significant positive effect on ROA (β = 0.482, p

Date: 2025
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