Odiase, O.V. and Uagbale-Ekatah, R.E. 2025. Artificial Intelligence and Human Resources Accounting of Manufacturing Companies in Nigeria. UMYU Journal of Accounting and Finance Research . 8, 1 (Jun. 2025), 273–283. DOI:https://doi.org/10.61143/umyu-jafr.8(1)2025.018.