Purpose This research evaluates how professional skepticism, which drives accountants to detect errors and investigate discrepancies, influences their readiness to embrace technology and their intention to use data analytic tools, considering their years of experience. Design/methodology/approach This study employed a quantitative research approach to sample the participants. 280 chartered accountants completed a self-administered questionnaire on the variables of interest. The proposed hypotheses were examined with partial least squares structural equation modeling (PLS-SEM). Findings The study found that accountants' trait skeptical mindset positively and significantly drives their technology readiness and intention to use data analytic tools in their quest to enhance the reliability and transparency of accounting information. Additionally, the readiness of accountants was found to be a significant predictor of their intentions to use data analytic tools. Work experience also influences the technology readiness of accountants in Ghana. Finally, a positive mediation effect was found for technology readiness on the relationship between skepticism and intention to use data analytic tools, and skepticism on the relationship between experience and readiness. Originality/value The study assesses that the trait skepticism of accountants keenly motivates accountants in the use of technology. It outlines the influencers of intention to use data analytic tools by accountants, adding to the limited empirical studies on the influences of technology adoption and usage of professional accountants in Ghana.
Welbeck et al. (Mon,) studied this question.