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2.2. Theoretical foundation
2.2.1. Technology acceptance model (TAM)
The Technology Acceptance Model posits that humans' adoption and utilisation of
technology are predominantly influenced by their perceptions of its utility and user-
friendliness. The recognition by professors and students that digital technology, such
artificial intelligence, online learning platforms, or accounting software, enhances teaching
and learning enhances the probability of adopting novel pedagogical approaches. Digital
technologies, including cloud-based accounting software, big data, and artificial intelligence,
are progressively included into accounting education curricula. The implementation of these
technologies is contingent upon the preparedness and perspectives of both instructors and
students on technology. (Davis, 1989).
2.2.2. Resource-based view (RBV)
According to Resource-Based View (RBV) philosophy, an organization's
competitiveness derives from the resources and unique talents it possesses (Barney, 1991).
In higher education, resources including highly educated teachers, technology infrastructure,
contemporary Curricula, and institutional support are seen as essential for fostering
innovation in teaching. Investing in these tools will enable universities to enhance the quality
of accounting education within the framework of the digital economy.
2.2.3. Theory of human capital
The human capital hypothesis underscores the significance of education and training in
improving human skills, competencies, and labour productivity (Becker, 1993). Within the
framework of the digital economy, the demand for human resources with technological
competencies, analytical acumen, and adaptability is on the rise. Consequently, innovation
in accounting education is regarded as a crucial answer for enhancing the quality of human
resources and fulfilling the demands of the labour market in the digital era.
2.3. Research framework and hypotheses
The digital competence of educators is deemed an essential element in fostering
pedagogical innovation in higher education, particularly in accounting instruction. This skill
denotes the capacity to employ and amalgamate digital technologies in the design,
organization, and assessment of educational activities. The European Commission's digital
competency framework stipulates that lecturers must effectively employ digital learning
resources, structure online learning environments, and assist learners in cultivating digital
abilities (Redecker, 2017). When educators exhibit robust digital competences, the
utilisation of resources like accounting software and online learning platforms will enhance
pedagogical innovation. Consequently, the research posits the hypothesis:
H1: The digital competencies of lecturers significantly impact educational innovation.
Network information infrastructure
For higher education institutions, investing in and expanding Network Information
Infrastructure, including network systems, online learning platforms, and specialised
software, is essential for facilitating digital transformation and adopting contemporary
teaching methodologies. Boeskens & Meyer (2025) assert that technological infrastructure is
a crucial prerequisite for educational institutions to effectively employ digital tools in
teaching and learning endeavours. A robust technological infrastructure in accounting
education will allow instructors to utilise specialised software and digital learning platforms,
hence fostering innovation in pedagogical approaches. The study posits the hypothesis:
H2: Network Information Infrastructure exerts a beneficial impact on pedagogical
innovation.
Digital-oriented curriculum integrates technology and digital competences into its
objectives, content, pedagogical methods, and assessment of learning. This accounting
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