/jurnalpengurusan Tue, 26 Aug 2025 08:17:44 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 /jurnalpengurusan/article/digital-transformation-in-accounting-education-exploring-the-influence-of-lecturers-behavioural-intentions-and-high-context-culture/?utm_source=rss&utm_medium=rss&utm_campaign=digital-transformation-in-accounting-education-exploring-the-influence-of-lecturers-behavioural-intentions-and-high-context-culture Fri, 22 Aug 2025 07:47:53 +0000 /jurnalpengurusan/?post_type=article&p=7755 In today’s rapidly evolving digital landscape, accounting education is undergoing significant transformation. This study investigates the drivers behind Chinese accounting lecturers’ behavioural intention to integrate digital teaching tools. Guided by Diffusion of Innovation and Social Cognitive theories, our objective was to examine factors including compatibility, relative advantage, observability, and self-efficacy, while accounting for China’s distinctive high-context culture. We surveyed 317 lecturers from top-tier universities to capture their perceptions and intentions. The analysis reveals that compatibility and self-efficacy strongly influence lecturers’ willingness to integrate digital technology, whereas relative advantage and observability do not exert a significant effect. Moreover, China’s cultural norms amplify the impact of self-efficacy on behavioural intention towards digital technology. These findings underscore the need for tailored support and training that aligns with cultural values, ultimately enhancing teaching effectiveness. This study contributes originality by linking theoretical frameworks with cultural influences, ensuring that future accounting professionals are well-prepared for the dynamic digital era.

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