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THE IMPACT OF DIGITAL TECHNOLOGY ON THE TEACHING QUALITY OF
ACCOUNTING LECTURERS AT UNIVERSITIES AND COLLEGES
IN HO CHI MINH CITY

Tran Thi Phuong Lan* 1

1 University of Finance – Marketing, Ho Chi Minh City, Vietnam.
(*E-mail: tranlan@ufm.edu.vn)

ABSTRACT
This study aims to identify the factors influencing the teaching quality of accounting
lecturers at universities and colleges in Ho Chi Minh City within the context of digital
transformation. By integrating the Technology Acceptance Model (TAM) and the Theory of
Planned Behavior (TPB), the study proposes a comprehensive analytical framework to
explain teaching quality in technology-enhanced educational environments. The research
model includes six independent variables: perceived usefulness, perceived ease of use,
attitude toward technology, technology experience, perceived digital innovation, and
institutional support. Data were collected from 159 accounting lecturers and analyzed using
Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that all six
factors have positive and statistically significant effects on teaching quality. Among these,
technology experience and institutional support exert the strongest influence. The proposed
model explains 55.6% of the variance in teaching quality, indicating an acceptable level of
explanatory power. This study contributes empirical evidence to the literature on digital
transformation in accounting education and highlights the critical role of technological
competence and institutional support in enhancing teaching quality. Based on these findings,
practical implications are proposed to support lecturers and higher education institutions in
promoting digital transformation and enhancing teaching effectiveness in accounting
education.
Keywords: Digital technology; teaching quality; accounting education; accounting
lecturers; higher education.

1. Introduction
Digital transformation has become a key driver in higher education, particularly in
disciplines associated with information processing, data analysis, and technology application,
particularly accounting. The rapid development of digital platforms, learning management
systems, cloud computing, data analytics, and artificial intelligence is reshaping both the
content and pedagogical approaches in accounting education (Aulia, 2020; Dangi et al., 2023;
Fachrurrozie et al., 2025). In this context, integrating digital technologies into teaching is no
longer optional but has become essential for improving educational quality and meeting the
evolving demands of the labor market (Rodrigues, 2022). In accounting education, digital
technologies support content visualization, enhance classroom interaction, diversify
assessment methods, and connect academic knowledge with contemporary professional
practices (Bonzanini et al., 2020; Kottara et al., 2024). Previous studies have primarily
focused on students’ learning outcomes, technology acceptance, or the digital competencies
of instructors and learners (Abdo-Salloum & Al-Mousawi, 2025; Dangi et al., 2023;
Fachrurrozie et al., 2025). However, limited research has directly examined the factors
influencing accounting lecturers’ teaching quality in the context of digital transformation.

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