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technology adoption. When lecturers perceive the innovative value of digital technologies,
they are more likely to actively apply them to enhance accounting teaching quality.
4.3. Limitations and future research
Despite its contributions, this study has several limitations. First, the sample was
limited to 159 lecturers in Ho Chi Minh City, which may restrict the generalizability of the
findings. Second, the data were collected based on self-reported responses from lecturers,
which may introduce subjective bias. Third, the research model primarily focused on
lecturer-related factors and institutional support, while other relevant factors such as
student characteristics, online learning conditions, and labor market demands were not
considered.
Therefore, future research may expand the sample to broader geographic areas,
incorporate data from multiple sources, and include additional contextual variables to
provide a more comprehensive understanding of accounting teaching quality in the context
of digital transformation.

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