Abstract
Digital technologies, including Big Data (BD) analytics, AI and Blockchain, are reshaping the accounting profession. While such tools hold significant potential for transforming accountants into strategic advisors, challenges remain in understanding how mindsets influence their adoption. This study explores the digital mindsets of senior accountants, focusing on their engagement with BD. Adopting a two-phase qualitative approach, the research includes interviews and focus groups with senior finance professionals. The study identifies four distinct profiles of senior accountants: Compliance-Driven Accountant, Data-Supporting Controller, Strategic Steward, and Insights-Driven CFO, reflecting varying levels of BD engagement and business acumen. Applying Dweck’s mindset theory and the Technology Acceptance Model, this research develops a framework that advances understanding of BD adoption and offers actionable insights for supporting accountants’ roles in data-driven environments.