Nigeria Upstream Petroleum Sector and Revenue Generation: The Moderating Role of Accounting Artificial Intelligence System
This paper has conceptually reviewed the Nigerian upstream petroleum sector and revenue generation with accounting artificial intelligence system as a moderating variable. An in-depth exploration of existing literature was made to buttress the views expressed by the researchers and prior research wi...
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| Format: | Article |
| Language: | English |
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Mashhad: Behzad Hassannezhad Kashani
2024-09-01
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| Series: | International Journal of Management, Accounting and Economics |
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| Online Access: | https://www.ijmae.com/article_204042_360fd5e03c9e45288feb0df4df929797.pdf |
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| _version_ | 1850281847440801792 |
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| author | Eshemokhai Balogun Yila Ayuba |
| author_facet | Eshemokhai Balogun Yila Ayuba |
| author_sort | Eshemokhai Balogun |
| collection | DOAJ |
| description | This paper has conceptually reviewed the Nigerian upstream petroleum sector and revenue generation with accounting artificial intelligence system as a moderating variable. An in-depth exploration of existing literature was made to buttress the views expressed by the researchers and prior research with regard to the subject matter examined. The study employs the desk-top review methodology by examining existing literature on the topic in order to get adequate firsthand information. Findings emanating from the conceptual review indicate that oil and gas serve as a major source of revenue for the Nigerian government, and as such, there should be adequate accountability for the number of barrels extracted from the upstream exploration. Based on this, the study suggested that the Nigerian government, policymakers, and upstream petroleum sector regulators should engage key players operating in the artificial intelligence and machine learning language industries to design and develop an accounting artificial intelligence solution system that will assist the upstream corporation in realising the actual volume of crude oil extracted and determining the actual revenue that is accrued to the revenue collection agencies without human disruption and manipulation on behalf of the Nigerian government. |
| format | Article |
| id | doaj-art-e5a9c375f4174ddf8ac88da3e640733a |
| institution | OA Journals |
| issn | 2383-2126 |
| language | English |
| publishDate | 2024-09-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj-art-e5a9c375f4174ddf8ac88da3e640733a2025-08-20T01:48:08ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262024-09-011191324134110.5281/zenodo.13766746204042Nigeria Upstream Petroleum Sector and Revenue Generation: The Moderating Role of Accounting Artificial Intelligence SystemEshemokhai Balogun0Yila Ayuba1Department of Business Management and Entrepreneurship Development Studies, Administrative Staff College of Nigeria, Topo-Badagry, NigeriaDepartment of Business Management and Entrepreneurship Development Studies, Administrative Staff College of Nigeria, Topo-Badagry, NigeriaThis paper has conceptually reviewed the Nigerian upstream petroleum sector and revenue generation with accounting artificial intelligence system as a moderating variable. An in-depth exploration of existing literature was made to buttress the views expressed by the researchers and prior research with regard to the subject matter examined. The study employs the desk-top review methodology by examining existing literature on the topic in order to get adequate firsthand information. Findings emanating from the conceptual review indicate that oil and gas serve as a major source of revenue for the Nigerian government, and as such, there should be adequate accountability for the number of barrels extracted from the upstream exploration. Based on this, the study suggested that the Nigerian government, policymakers, and upstream petroleum sector regulators should engage key players operating in the artificial intelligence and machine learning language industries to design and develop an accounting artificial intelligence solution system that will assist the upstream corporation in realising the actual volume of crude oil extracted and determining the actual revenue that is accrued to the revenue collection agencies without human disruption and manipulation on behalf of the Nigerian government.https://www.ijmae.com/article_204042_360fd5e03c9e45288feb0df4df929797.pdfaccounting records machine intelligencemetering systemgovernment revenueupstream petroleum |
| spellingShingle | Eshemokhai Balogun Yila Ayuba Nigeria Upstream Petroleum Sector and Revenue Generation: The Moderating Role of Accounting Artificial Intelligence System International Journal of Management, Accounting and Economics accounting records machine intelligence metering system government revenue upstream petroleum |
| title | Nigeria Upstream Petroleum Sector and Revenue Generation: The Moderating Role of Accounting Artificial Intelligence System |
| title_full | Nigeria Upstream Petroleum Sector and Revenue Generation: The Moderating Role of Accounting Artificial Intelligence System |
| title_fullStr | Nigeria Upstream Petroleum Sector and Revenue Generation: The Moderating Role of Accounting Artificial Intelligence System |
| title_full_unstemmed | Nigeria Upstream Petroleum Sector and Revenue Generation: The Moderating Role of Accounting Artificial Intelligence System |
| title_short | Nigeria Upstream Petroleum Sector and Revenue Generation: The Moderating Role of Accounting Artificial Intelligence System |
| title_sort | nigeria upstream petroleum sector and revenue generation the moderating role of accounting artificial intelligence system |
| topic | accounting records machine intelligence metering system government revenue upstream petroleum |
| url | https://www.ijmae.com/article_204042_360fd5e03c9e45288feb0df4df929797.pdf |
| work_keys_str_mv | AT eshemokhaibalogun nigeriaupstreampetroleumsectorandrevenuegenerationthemoderatingroleofaccountingartificialintelligencesystem AT yilaayuba nigeriaupstreampetroleumsectorandrevenuegenerationthemoderatingroleofaccountingartificialintelligencesystem |