Intermediate-level AI-supported accounting practices and financial reporting quality among female artisan entrepreneurs in Ghana

Purpose This article investigates the moderating-mediation roles of value-risk perception and digital financial literacy between AI accounting tools adoption and financial reporting quality for decision-making among family firms in Ghana. Design/methodology/approach A snowball sampling technique was used in the selection of 367 female artisan entrepreneurs in Accra and Ho (2 major cities in Ghana). Regression analysis was used to assess the hypothesized paths. Findings The findings show that value-risk perception moderates the mediated link between digital financial literacy and financial reporting quality among female artisanal entrepreneurs in Ghana. Research limitations/implications The article fails to take into account changing behavioral dynamics of female artisan entrepreneurs’ overtime. Originality/value The article is one of the first to explore AI adoption for intermediate accounting practices among female artisan entrepreneurs in an emerging economy.