Artificial Intelligence Literacy and Employability of Accounting Education Graduates in Gombe State: A Conceptual Review

The contemporary labour market has undergone unprecedented transformation due to the emergence and rapid advancement of Artificial Intelligence (AI), digital technologies, and automation systems. The accounting profession, once dominated by manual bookkeeping and traditional financial procedures, is increasingly becoming technology-driven through the integration of intelligent accounting software, cloud computing, robotic process automation, machine learning, and predictive analytics. Consequently, accounting education graduates are expected to possess not only conventional accounting competencies but also Artificial Intelligence literacy to remain employable and competitive in the evolving digital economy. This conceptual paper examines the relationship between Artificial Intelligence literacy and the employability of accounting education graduates in Gombe State, Nigeria. The paper discusses the concepts of AI literacy, employability, and accounting education while examining theoretical perspectives underpinning the study. Anchored on Human Capital Theory and Technology Acceptance Theory, the paper argues that AI literacy significantly enhances graduates’ employability by improving digital competence, adaptability, innovation, productivity, and professional relevance. The study further identifies major barriers hindering AI literacy acquisition among accounting education graduates in Gombe State, including inadequate digital infrastructure, obsolete curriculum, shortage of trained personnel, poor funding, and weak institutional-industry collaboration. The paper recommends curriculum redesign, integration of AI-based accounting tools into accounting education programmes, investment in ICT infrastructure, lecturer training, and stronger collaboration between educational institutions and industry stakeholders. The paper concludes that AI literacy has become a strategic employability asset necessary for preparing accounting education graduates for sustainable participation in the twenty-first-century workforce.