Page 820 - ISC PROCEEDINGS 21.4

course imparts specialised knowledge while cultivating abilities in accounting software,
information systems, and data analysis. Incorporating technology into curricula is thought to
foster innovation in pedagogical approaches, broaden flexible learning modalities, and
improve involvement with professional practice (Bond et al., 2018; OECD, 2025; Redecker,
2017). Consequently, the research posits the hypothesis:
H3: Digital-oriented curriculum enhances pedagogical innovation.
Organizational support
Barney's (1991) perspective posits that school rules and resources will foster an
environment conducive to lecturers implementing innovative teaching methods and
incorporating technology into the educational process. This support is evidenced by policies
that promote innovation in pedagogical approaches, facilitate curricula to augment
lecturers' technical proficiency, and allocate funding for instructional activities. The study
posits the hypothesis:
H4: Organizational support enhances pedagogical innovation
Collaboration with enterprises
This is seen as a significant factor in fostering educational innovation in higher
education. This collaboration enables training institutions to align the curriculum with the
actual demands of the labour market by engaging in curriculum creation, facilitating
internships, and exchanging professional expertise from enterprises. In accounting
education, corporate engagement facilitates the enhancement of processes, technologies,
and professional competencies, consequently fostering innovation in content and
pedagogical approaches to elevate training quality (OECD, 2025). The study posits the
hypothesis:
H5: Collaboration with enterprises in accounting education enhances pedagogical
innovation.
Application of digital technology
The utilisation of online learning platforms, learning management systems (LMS),
accounting software, and digital technologies improves engagement, broadens flexible
learning modalities, and aids learners in acquiring knowledge more efficiently. In accounting
education, the incorporation of digital technologies into instructional activities enhances the
linkage between theoretical concepts and professional practice, hence elevating the quality
of training within the digital economy (Davis, 1989; OECD, 2025). The study posits the
hypothesis:
H6: The extent of Application of Digital Technology in accounting education favourably
impacts pedagogical innovation.
The equation for multiple regression is as follows:
INN = βo + β1DC + β2NIF + β3CUR + β4SUP + β5COL + β6TEC + ei

Figure 1. Proposed research model
Source: Author
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