IMPACT OF ARTIFICIAL INTELLIGENCE ON OPTIMISING REVENUE MANAGEMENT IN NIGERIA'S PUBLIC SECTOR

Abstract

Advancements in the accounting profession, particularly through the integration of Information Technology (IT), have signiÿcantly transformed revenue generation processes in Nigeria. The main objective of this study examine the Impact of Artiÿcial Intelligence on Optimising Revenue Management in Nigeria's Public Sector. The study adopted a descriptivesurveydesign. Thetargetpopulationwas198respondents.Thestudysamplesize was 132 which was determined by Taro Yamane's proportional sampling technique formula. The analysis of multiple regression, Descriptive statistics, and inferential statistics was incorporated for data analysis. Statistical Package for Social Sciences (SPSS) was adopted to assist in data analysis and presentation. The results revealed that all three factors signiÿcantly inŒuence revenue management, with data size and quality having the strongest e ect,followedbyAIautomation,andthendataminingtechniques.Thestudyrecommends among others that the Nigerian Port Authority should continue to invest in improving its data infrastructure, focusing on both the size and quality of data collected. Accurate, timely, and complete data is essential for optimizing revenue management. Implementing robust data governance policies can help ensure that high-quality data is consistently available.