Innovation Traits and Big Data Technology Adoption Readiness in Public Sector Auditing in Tanzania

Abstract

Big Data Technology (BDT) offers considerable potential for public sector auditing by enabling auditors to analyse large and heterogeneous datasets, detect anomalies and risks, verify compliance, and support audit decision-making. In Tanzania, public sector auditing has progressively incorporated information and communication technologies and information systems; however, the audit environment remains largely centred on structured data. BDT extends these capabilities by facilitating the analysis of structured, semi-structured, and unstructured data at greater scale. Despite this potential, auditors’ preparedness to engage with BDT remains unclear, particularly in relation to perceived innovation traits. Drawing on Diffusion of Innovation (DOI) Theory, this study examined the associations between Complexity, Incompatibility, Relative Advantage, and BDT Adoption Readiness among National Audit Office of Tanzania (NAOT) auditors in Dodoma. A cross-sectional quantitative design was employed, with questionnaire data collected from 221 auditors selected using stratified and simple random sampling. Data were analysed using descriptive statistics and binary logistic regression. Results showed that Complexity (β = −0.66, OR = 0.52, p = .0005) and Incompatibility (β = −0.63, OR = 0.54, p = .0017) were significantly associated with lower odds of high BDT Adoption Readiness. Conversely, Relative Advantage (β = 0.78, OR = 2.18, p = .0001) was significantly associated with higher odds of high readiness. These findings demonstrate that BDT Adoption Readiness is associated with auditors’ perceptions of technological benefits, complexity, and compatibility with existing audit practices. The study underscores the importance of addressing perceived technological barriers while strengthening auditors’ recognition of BDT’s practical value within public sector auditing.