Impact of entrepreneurial orientation, digital technology, social media, Artificial Intelligence and AI accounting tools on the quality of financial reporting among women artisans as entrepreneurs in the handicraft industry

Abstract This research study aims to evaluate the impact of Entrepreneurial orientation(EO), Social Media, Digital Technology (DT), Digital financial literacy (DFL), and the adoption of artificial intelligence accounting tools (AAAT) on the Quality of financial reporting (QFR). It also investigates the mediating role of digital technology between AAAT and QFR and the moderating impact of Environmental, social, and governance audit (ESGA) on QFR through DT for decision-making for female artisans in the handicraft sector. The present study used the purposive sampling technique, a quantitative approach utilising the Smart PLS structural equation model. Questionnaires were sent to respondents (craft entrepreneurs and artisans) in various handicraft industries. The sample size of 410 was determined using purposive sampling (Judgmental sampling) through random sampling. Researchers analysed eight hypotheses using a cross-sectional survey. A snowball sampling technique was used to select 410 female artisan entrepreneurs in Uttar Pradesh and Bihar. The findings show that digital DT partially mediates between AAAT and the QFR. Further, ESGA moderates the link between QFR and DT. The paper is one of the first to study the impact of SM and supporting QFR and ESGA as moderators to enhance the QFR and supporting Dynamic capability theory(DCT) and the gender-transformative approach (GTA ) among female artisan entrepreneurs in an emerging economy. This is unique as the study focuses on the sustainable craft industry. Sustainable Development Goal 5 (SDG 5) focuses on achieving gender equality and empowering all women, along with SDG 1 (Zero Hunger) and the handicraft industry is mostly a female-based craft industry.