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experiential learning, project-based learning, and practical activities associated with real-
world scenarios to promote students' adaptability within the digital economy framework.
Secondly, the use of digital technology in education (TEC) is the second most
significant factor influencing innovation in accounting instruction (β = 0.240). Consequently,
universities must promote the utilisation of digital learning platforms, accountancy software,
and learning management systems among lecturers in the educational process. Utilising
technological tools effectively will enhance interaction and facilitate the adoption of flexible,
learner-centred pedagogies.
Thirdly, the variable of organization support (SUP) exerts a favourable influence on
instructional innovation (β = 0.158). Consequently, universities must establish mechanisms
to incentivise and assist lecturers in innovating pedagogical methods by organising Curricula
on educational technology, offering financial support for teaching innovation endeavours,
and implementing policies to acknowledge and reward effective teaching initiatives.
The fourth-ranked factor influencing classroom innovation is digital competence of
educators (DC) (β = 0.143). This suggests that faculty digital competence promotes the
adoption of contemporary pedagogical approaches and improves the quality of accounting
education, especially in utilising and integrating technology into the design, organization,
and assessment of learning activities.
Fifth, Network Information Infrastructure (NIF) (β = 0.111). This outcome indicates that
higher education institutions must persist in investing in and enhancing their technological
infrastructure, encompassing the Internet, online learning platforms, and specialised training
software. A robust technological infrastructure will enhance the implementation of digital
technologies in education and augment the efficacy of training initiatives.
Moreover, although collaboration between universities and businesses (COL) exhibits a
diminished impact (β = 0.081), it nonetheless facilitates the advancement of innovation in
education. Consequently, universities must fortify their connections with businesses in
accounting and finance by engaging in curriculum development, internships, and
experiential learning activities, thereby augmenting students' professional proficiency and
addressing labour market demands.

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