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(EXP) had the strongest positive effect on accounting teaching quality (β = 0.302; p < 0.001),
followed by institutional support (β = 0.274; p < 0.001), perceived ease of use (β = 0.270; p =
0.002), perceived usefulness (β = 0.260; p < 0.001), perceived digital innovation (β = 0.212; p
< 0.001), and attitude toward technology (β = 0.192; p = 0.013).

Figure 1. Results of structural model testing
Source: Author
These findings indicate that technology experience plays the most significant role in
improving accounting teaching quality. This can be explained by the fact that lecturers with
greater experience in using digital technologies are more capable of integrating digital tools
into their teaching in a flexible and effective manner. Moreover, experienced lecturers are
better equipped to address technical challenges that arise during teaching, thereby
enhancing knowledge delivery effectiveness.
Institutional support emerged as the second most influential factor, highlighting the
importance of organizational environments in promoting technology adoption among
lecturers. When institutions provide technological infrastructure, training programs, and
technical support, lecturers are more likely to integrate digital technologies into their
teaching practices. This finding suggests that teaching quality depends not only on individual
competencies but also on organizational support conditions.
Perceived ease of use and perceived usefulness also demonstrated significant effects
on teaching quality, consistent with the Technology Acceptance Model (TAM). However,
their effects were weaker than those of technology experience and institutional support.
This suggests that perceiving technology as useful or easy to use alone is insufficient to
enhance teaching quality if lecturers lack practical experience and adequate institutional
support.
Notably, attitude toward technology showed the weakest influence, although it
remained statistically significant. This indicates that a positive attitude is a necessary but
insufficient condition for improving teaching quality in the context of digital transformation.
As technology becomes increasingly common in higher education, differences in teaching
quality depend more on practical experience and institutional support rather than solely on
lecturers’ attitudes.
These findings are consistent with previous studies. The significant role of technology
experience aligns with the findings of Abdo-Salloum and Al-Mousawi (2025) and
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