How does artificial intelligence and accountability optimises energy management and cost reduction in Nigeria’s manufacturing firms?

Manufacturing firms face challenges in aligning technological interventions with effective energy management. The study addresses gaps in understanding the nuanced relationships between AI components and energy outcomes and the sustainable energy practices thereof. The study, therefore, examined the impact of Data Analytics (DA), Automation (AUT), and the Internet of Things (IoT), with a focus on the moderating influence of Accountability (ACC) in selected Nigerian manufacturing firms on the optimization of energy management and cost reduction. Utilizing a Likert scale questionnaire, data from 84 Accountants from selected manufacturing firms were gathered. Statistical analyses and correlations were applied to interpret the relationships among variables. Findings reveal a strong positive correlation (r = 0.940) between Data Analytics and Energy Management and Cost Reduction (EMCR). Accountability (ACC) significantly moderates the relationship between Data Analytics and EMCR. There is also a positive impact of Automation (AUT) on EMCR (0.235, p < 0.001). Reinforcement Learning Theory (Skinner, 1972) was applied to interpret findings. Positive correlations and significant impacts underscore how AI components act as positive reinforcements, optimizing organizational learning in energy management. The study, therefore, recommended that manufacturing firms should strategically integrate Data Analytics and Automation, considering the moderating influence of Accountability.