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This research gap is particularly significant in Vietnam, where higher education
institutions are undergoing digital transformation at varying levels, with differences in
technological infrastructure, institutional support, and implementation capacity (Nguyễn Thị
Thu Hoàn, 2023; Nguyễn Thị Thu Hoàn et al., 2024). This situation highlights the need for
additional empirical evidence to clarify the determinants of accounting lecturers’ teaching
quality in this context.
Therefore, this study aims to identify and examine the factors influencing the teaching
quality of accounting lecturers at universities and colleges in Ho Chi Minh City. By integrating
the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), the
study proposes an analytical framework to explain the effects of technological perceptions,
attitudes, technology experience, and institutional support on teaching quality. In doing so,
the study contributes empirical evidence to accounting education in the context of digital
transformation and provides practical implications for higher education institutions seeking
to enhance teaching quality.
2. Literature review, theoretical background, and research methodology
2.1. Literature review
The growing importance of digital technologies in accounting education has attracted
increasing attention from scholars. Aulia (2020) emphasized that the digital era presents
both opportunities and challenges for accounting education, particularly in terms of
pedagogical innovation and curriculum adaptation. Rodrigues (2022) found that the
integration of digital technologies into accounting teacher education largely depends on
lecturers’ competencies and readiness. Similarly, Dangi et al. (2023) argued that twenty-first-
century educational technologies can support accounting teaching and learning by
improving interaction and encouraging more effective usage behaviors. More recently,
Fachrurrozie et al (2025) highlighted that artificial intelligence has created new opportunities
for accounting classrooms while requiring greater adaptability from both lecturers and
students.
Other studies have emphasized the importance of organizational and environmental
factors. Bonzanini et al. (2020) demonstrated that digital transformation has reshaped the
relationship between higher education institutions and professional accounting
organizations. Alshammari & Alkhwaldi (2025) found that organizational support plays a
crucial role in sustaining the use of digital learning technologies.
In the Vietnamese context, several studies have also highlighted the need to innovate
accounting education in the era of Industry 4.0 and digital transformation (Trần Thị Hằng,
2018; Trương Thanh Hằng & Nguyễn Thị Nga, 2019). Nguyễn Thị Thu Hoàn (2023) found that
training programs, teaching quality, and information technology applications are closely
related to accounting education outcomes in Ho Chi Minh City. Meanwhile, Nguyễn Thị Thu
Hoàn et al (2024) identified infrastructure, technological competence, and lecturers’
perceptions as important factors influencing digital technology adoption in accounting
education.
Although previous studies provide valuable insights into digital transformation in
accounting education, empirical evidence examining the determinants of accounting
lecturers’ teaching quality remains limited, particularly in developing countries such as
Vietnam.
2.2. Theoretical background
This study is based on two primary theoretical frameworks: the Technology
Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). The TAM, developed by
Davis (1989), explains technology adoption primarily through two key beliefs: perceived
usefulness and perceived ease of use. Perceived usefulness refers to the degree to which an
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