AMAMIHE Journal of Applied Philosophy

Persistent challenges of financial opacity, weak accountability, and inefficient manual processes continue to undermine effective budgeting in Nigerian schools. Despite ongoing reforms, these issues remain largely unresolved, raising concerns about the credibility of financial governance in the education sector. This paper argues that the strategic adoption of Artificial Intelligence (AI) offers a practical and timely solution to these challenges. Drawing on existing literature and emerging global practices, it contends that AI-driven tools—such as automated financial systems, predictive analytics, and real-time data processing—can significantly enhance transparency and strengthen accountability in school budgeting. By reducing human discretion, improving data accuracy, and enabling continuous monitoring, AI has the potential to transform financial decision-making and oversight in educational institutions. While acknowledging concerns related to cost, infrastructure, and technical capacity, the paper maintains that the long-term benefits of AI adoption outweigh these limitations. It concludes that embracing AI is increasingly necessary for improving financial governance in Nigerian schools and calls for deliberate policy action and institutional commitment.

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