The paper examined artificial intelligence in human resources management and the need to present this important asset in the financial statement which can be reflected as part of government financial performance. The study employed descriptive design. Thus, it is exploratory in nature based on extensive review of relevant literature on artificial intelligence, human resources management and human resources accounting. The findings revealed that artificial intelligence is gradually taking over certain areas of human resources management and most organizations have failed to recognize them in the financial statement as required. The paper therefore, recommended among others that human resource available in the public sector should be rightly assessed and should be further developed through motivation training and development, and perception to the needs of the organization concerned. This will help to determine the financial performance of the government as it will reflect in the financial statement. Again, artificial intelligence is redirecting human capital in the organization, so the cost of acquiring artificial intelligence and human capital in the organization will reflect us in the financial statement of the organization. Further studies can be empirically done on this topic to establish the relationship between the variables