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individual believes that using a technology will enhance job performance, while perceived
ease of use refers to the degree to which an individual believes that using technology will be
free of effort (Davis, 1989). In the context of accounting education, these concepts are
particularly relevant, as lecturers are more likely to adopt digital tools when they perceive
them as both beneficial and easy to manage.
The TPB, introduced by Ajzen (1991), explains behavior through attitudes, subjective
norms, and perceived behavioral control. In this study, TPB is particularly useful in explaining
the role of lecturers’ attitudes toward digital technologies and the influence of external
support conditions. Lecturers who hold positive attitudes toward technology are more likely
to integrate it into their teaching, while institutional support can strengthen their perceived
ability to implement technology effectively (Ajzen, 1991). By integrating TAM and TPB, this
study provides a more comprehensive explanation of teaching quality in a digitally
transformed educational environment.
2.3. Hypotheses development
Perceived usefulness reflects the extent to which lecturers believe that digital
technologies can enhance teaching effectiveness. When lecturers perceive that digital tools
help clarify course content, improve classroom management, and enhance interaction, they
are more likely to report higher teaching quality. This expectation is consistent with the TAM
framework and previous studies in educational settings (Davis, 1989; Rodrigues, 2022).
Therefore, the following hypothesis is proposed:
H1: Perceived usefulness positively affects teaching quality.
Perceived ease of use refers to the extent to which lecturers believe that digital tools
are easy to learn and use. Even when technology is useful, lecturers may hesitate to adopt it
if it is too complex or time-consuming. When technology is perceived as simple and
convenient, lecturers are more likely to integrate it into their daily teaching practices (Davis,
1989; Fachrurrozie et al., 2025). Based on the above discussion, the following hypothesis is
proposed:
H2: Perceived ease of use positively affects teaching quality.
Attitude toward technology reflects lecturers’ positive or negative evaluations of
digital tools in teaching. According to TPB, positive attitudes can encourage behavioral
adoption (Ajzen, 1991). In accounting education, lecturers with positive attitudes toward
technology are more likely to explore, experiment with, and effectively apply digital tools in
their teaching practices (Hruska, 2018). Therefore, it is hypothesized that:
H3: Attitude toward technology positively affects teaching quality.
Technology experience reflects lecturers’ familiarity, confidence, and practical ability in
using digital tools. Experienced lecturers are more capable of selecting appropriate
technologies, addressing technical issues, and integrating digital tools into accounting
teaching. Previous studies have also emphasized the importance of technological experience
and readiness in education (Abdo-Salloum & Al-Mousawi, 2025; Fachrurrozie et al., 2025).
Based on this reasoning, the following hypothesis is proposed:
H4: Technology experience positively affects teaching quality.
Institutional support refers to the extent to which universities and colleges provide
infrastructure, training, equipment, and policies that facilitate the use of technology in
teaching. Organizational support can reduce barriers to adoption and enhance lecturers’
capacity to implement digital teaching effectively (Ajzen, 1991; Alshammari & Alkhwaldi,
2025). Therefore, the following hypothesis is proposed:
H5: Institutional support positively affects teaching quality.
Perceived digital innovation reflects lecturers’ belief that digital technologies introduce
novelty and pedagogical improvements in teaching. When lecturers perceive technology as
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