Examining Accounting Educators’ Intentions and Usage of Digital Technology: An Empirical Study Using the UTAUT Model

Abstract

Research Aim: This study aims to provide empirical evidence on the determinants of accounting educators’ behavioural intention and use behaviour of digital technology, addressing a critical gap in the application of the Unified Theory of Acceptance and Use of Technology (UTAUT) model within the accounting education context. Design/ Methodology/ Approach: This study used a quantitative approach, distributing online questionnaire survey to accounting educators. Research Finding: The results suggest a positive relationship of performance expectancy, effort expectancy and social influence on the intention of accounting educators to use digital technology. Besides, behavioural intention also shows a positive relationship on the actual use of digital technology. Theoretical contribution/ Originality: This study used the UTAUT model in the context of accounting education to help explain the critical elements of the integration of digital technology for accounting educators. It also delivers insights into how the UTAUT model can be employed in the accounting education setting and offers ideas for the usage of digital technology. Practitioner/ Policy Implication: Digital technology has strong benefits on the operational efficiency of the teaching process, as such adequate training and support from the faculty and government are needed, so that the accounting educators’ competency could be upgraded, and digital technologies’ utilisation could increase. Research limitation: This study analysed accounting educators’ behavioural intention and use behaviour at a single point in time, using the UTAUT model. It is suggested that a similar longitudinal study be carried out as individual perceptions change over time. In addition, forthcoming research should analyse this model for different types of digital technology.