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The ranking of the independent variables' influence on innovation in accounting
education (INN), according to the standardised regression coefficient Beta values, is as
follows, in descending order: Digital-oriented curriculum (CUR) (β = 0.415); application of
digital technology (TEC) (β = 0.240); Organizational support (SUP) (β = 0.158); digital
competence of educators (DC) (β = 0.143); Network Information Infrastructure (NIF) (β =
0.111); Collaboration with enterprises (COL) (β = 0.081).
The standardised regression equation, as indicated by the regression findings, is as
follows:
INN = 0,013 + 0,415 CUR + 0,240TEC + 0,158SUP + 0,143DC + 0,111NIF + 0,081COL + ei

Table 3. Model Summary b
Adjusted R Std. Error of the Durbin-
Model R R Square
Square Estimate Watson
1 .927 a .883 .877 .44452 1.644

a. Predictors: (Constant), COL, TEC, NIF, CUR, SUP, DC
b. Dependent Variable: INN
Source: Results of data analysis utilising SPSS
Table 3. ANOVA a
Sum of
Model df Mean Square F Sig.
Squares
1 Regression 122.823 6 20.471 103.597 .000 b
Residual 56.908 288 .198
Total 179.732 294
a. Dependent Variable: INN
b. Predictors: (Constant), CUR, TEC, NIF, COL, SUP, DC
Source: Results of data analysis utilising SPSS
Table 4: Coefficients a
Unstandardized Standardized Collinearity
Model Coefficients Coefficients t Sig. Statistics
B Std. Error Beta Tolerance VIF
(Constant) .013 .164 .077 .939
NIF .097 .033 .111 2.960 .003 .781 1.281
DC .141 .040 .143 3.521 .000 .670 1.493
1 SUP .121 .030 .158 4.050 .000 .726 1.378
TEC .227 .037 .240 6.095 .000 .707 1.415
COL .070 .033 .081 2.114 .035 .753 1.329
CUR .336 .036 .415 9.302 .000 .552 1.811
a. Dependent Variable: INN
Source: Results of data analysis utilising SPSS
5. Conclusion and policy implications
The regression analysis indicates that all six independent factors positively affect
innovation in accounting education (INN), however the extent of their influence varies.
The Digital-oriented curriculum (CUR) exerts the most significant influence on
innovation in accounting education (β = 0.415). This indicates that higher education
institutions must prioritise innovation and revise Curricula focused on digital transformation,
incorporating modules on digital technology, data analysis, and artificial intelligence
applications in accounting. Simultaneously, Curricula are to be structured to augment

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