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Fachrurrozie et al. (2025). Similarly, the impact of institutional support is consistent with the
study by Alshammari and Alkhwaldi (2025), which emphasized the importance of
organizational conditions in facilitating technology adoption in education.
Overall, the results suggest that accounting teaching quality in the context of digital
transformation is influenced not only by lecturers’ perceptions and attitudes but also
significantly by technology experience and institutional support. This is particularly
important in the context of higher education in Vietnam, where digital transformation is
progressing at different levels across institutions.
4. Conclusion and implications
4.1. Conclusion
This study examined the factors influencing accounting lecturers’ teaching quality in
the context of digital transformation, with empirical evidence collected from universities and
colleges in Ho Chi Minh City, Vietnam. Based on the Technology Acceptance Model (TAM)
and the Theory of Planned Behavior (TPB), the study proposed and tested a research model
consisting of six factors: perceived usefulness, perceived ease of use, attitude toward
technology, technology experience, perceived digital innovation, and institutional support.
The results indicate that all factors have positive and statistically significant effects on
accounting teaching quality, with technology experience and institutional support emerging
as the two most influential factors. These findings contribute to the growing body of
empirical evidence on the role of digital technologies in accounting education and provide a
scientific basis for higher education institutions seeking to improve teaching quality in the
digital era.
4.2. Managerial implications
Based on the research findings, several managerial implications are proposed
according to the level of influence of the factors on accounting teaching quality in the
context of digital technology adoption.
First, since technology experience has the strongest impact on teaching quality,
lecturers should proactively enhance their technological competencies by participating in
training programs, learning from colleagues, and accumulating practical experience in
teaching. Regular use of digital technologies not only helps lecturers improve their skills but
also increases their confidence in integrating technology into teaching, thereby enhancing
the quality of accounting education (Abdo-Salloum & Al-Mousawi, 2025; Fachrurrozie et al.,
2025).
Second, institutional support is the second most influential factor. Therefore,
universities and colleges should strengthen investment in technological infrastructure,
ensure stable internet access, and provide appropriate teaching equipment. In addition,
institutions should organize specialized training programs on technology integration in
accounting education and develop policies that encourage teaching innovation while
recognizing lecturers’ efforts in adopting digital technologies. These supports can facilitate
lecturers in improving teaching quality (Alshammari & Alkhwaldi, 2025).
Third, professional development programs should emphasize the usefulness and ease
of use of technologies rather than focusing solely on advanced technologies. Lecturers are
more likely to adopt digital tools effectively when they perceive clear pedagogical benefits
and ease of use in practice (Davis, 1989; Dangi et al., 2023). In accounting education, this can
be achieved through digital content design, integration of accounting software, simulation-
based learning, and technology-supported assessment methods.
Finally, educational institutions should encourage lecturers to recognize the role of
technology in teaching innovation, thereby fostering positive attitudes toward digital

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