Digital Transformation in Accounting Education: Exploring the Influence of Lecturers’ Behavioural Intentions and High-Context Culture
Transformasi Digital dalam Pendidikan Perakaunan: Meneliti Pengaruh Niat Tingkah Laku Pensyarah dan Budaya Berkonteks Tinggi

Tunku Puteri Intan Shafinaz School of Accountancy
Universiti Utara Malaysia
Sintok, 06010 Bukit Kayu Hitam, Kedah
MALAYSIA

li_dian@cob.uum.edu.my

Accounting Information System Research and Development Institute
Tunku Puteri Intan Shafinaz School of Accountancy
Universiti Utara Malaysia
Sintok, 06010 Bukit Kayu Hitam, Kedah
MALAYSIA

rafeah@uum.edu.my

Institute for Strategic and Sustainable Accounting Development
Tunku Puteri Intan Shafinaz School of Accountancy
Universiti Utara Malaysia
Sintok, 06010 Bukit Kayu Hitam, Kedah
MALAYSIA

kumaisurah@uum.edu.my

Abstract

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.

Keywords

accounting education; behavioural intention; digital technology; high-context culture
https://doi.org/10.17576/pengurusan-2025-74-8

Citation

Li, D., Mat Saat, R., & Ku Bahador, K. M. (2025). Digital Transformation in Accounting Education: Exploring the Influence of Lecturers’ Behavioural Intentions and High-Context Culture. Jurnal Pengurusan, 74, –. https://doi.org/10.17576/pengurusan-2025-74-8

@article{li2025digital,
  title={Digital Transformation in Accounting Education: Exploring the Influence of Lecturers’ Behavioural Intentions and High-Context Culture},
  author={Li, Dian and Mat Saat, Rafeah and Ku Bahador, Ku Maisurah},
  journal={Jurnal Pengurusan},
 

volume={74},
  number={},
  pages={—},
  year={2025},
  doi={https://doi.org/10.17576/pengurusan-2025-74-8},
  publisher={Penerbit UKM},
}

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