The Effect of Accounting and Finance Teachers' Digital Competence on Technology Acceptance in Education

Cennet Gürbüz; İsmail Bekci

doi:10.53850/joltida.1802257

The Effect of Accounting and Finance Teachers' Digital Competence on Technology Acceptance in Education

Abstract

Technological developments require educators to adapt to new technologies and use more digital materials in education. The success of using technological tools in education depends on many factors, including the coordinated efforts of teachers, students, school administrators, and parents, as well as the updating of curricula, the establishment of technical infrastructure, industry collaborations, and government policies. However, for the effective use of increasing technological educational tools in teaching environments, teachers must first have a level of digital literacy that allows them to actively use these digital tools. The study focused on ‘Vocational and Technical Education (VTE)’ to determine the effect of teachers' digital literacy beliefs on technology acceptance and use. In this context, a survey was conducted to investigate the effect of the digital competence levels of accounting and finance teachers working within vocational education in the Western Mediterranean region on the adoption of technology in education during the 2024-2025 academic year. The survey data were evaluated using the Partial Least Squares (PLS) model within the ‘structural equation model’. The study supports that all connections between ‘Perceived Usefulness (PU)’, ‘Perceived Ease of Use (PEU)’, and ‘Behavioral Intention (BI)’ are consistent with the original ‘Technology Acceptance Model (TAM)’. Furthermore, the study indicates a significant relationship between accounting and finance teachers' digital competence belief (TDCB) and behavioral intentions (BI). The study contributes to the literature on teachers' intentions to use digital tools in teaching environments and in VTE.

Keywords

digital competence, teacher, technology acceptance, vocational and technical education, accounting and finance education

Supporting Institution

No institutional or financial support was received.

Project Number

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Ethical Statement

Ethical approval for this study was obtained from the Ethics Committee of the Faculty of Social and Human Sciences at Süleyman Demirel University, dated 8 January 2024, and numbered 144/13.

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Details

Primary Language

English

Subjects

Information Systems Education

Journal Section

Research Article

Authors

Cennet Gürbüz ^*
0000-0002-0279-3214
Türkiye

İsmail Bekci
0000-0002-9861-737X
Türkiye

Publication Date

June 8, 2026

Submission Date

October 14, 2025

Acceptance Date

January 7, 2026

Published in Issue

Year 2026 Volume: 11 Number: 3

DOI

https://doi.org/10.53850/joltida.1802257

IZ

https://izlik.org/JA98FU58UK

APA

Gürbüz, C., & Bekci, İ. (2026). The Effect of Accounting and Finance Teachers’ Digital Competence on Technology Acceptance in Education. Journal of Learning and Teaching in Digital Age, 11(3). https://doi.org/10.53850/joltida.1802257

AMA

1.Gürbüz C, Bekci İ. The Effect of Accounting and Finance Teachers’ Digital Competence on Technology Acceptance in Education. JOLTIDA. 2026;11(3). doi:10.53850/joltida.1802257

Chicago

Gürbüz, Cennet, and İsmail Bekci. 2026. “The Effect of Accounting and Finance Teachers’ Digital Competence on Technology Acceptance in Education”. Journal of Learning and Teaching in Digital Age 11 (3). https://doi.org/10.53850/joltida.1802257.

EndNote

Gürbüz C, Bekci İ (June 1, 2026) The Effect of Accounting and Finance Teachers’ Digital Competence on Technology Acceptance in Education. Journal of Learning and Teaching in Digital Age 11 3

IEEE

[1]C. Gürbüz and İ. Bekci, “The Effect of Accounting and Finance Teachers’ Digital Competence on Technology Acceptance in Education”, JOLTIDA, vol. 11, no. 3, June 2026, doi: 10.53850/joltida.1802257.

ISNAD

Gürbüz, Cennet - Bekci, İsmail. “The Effect of Accounting and Finance Teachers’ Digital Competence on Technology Acceptance in Education”. Journal of Learning and Teaching in Digital Age 11/3 (June 1, 2026). https://doi.org/10.53850/joltida.1802257.

JAMA

1.Gürbüz C, Bekci İ. The Effect of Accounting and Finance Teachers’ Digital Competence on Technology Acceptance in Education. JOLTIDA. 2026;11. doi:10.53850/joltida.1802257.

MLA

Gürbüz, Cennet, and İsmail Bekci. “The Effect of Accounting and Finance Teachers’ Digital Competence on Technology Acceptance in Education”. Journal of Learning and Teaching in Digital Age, vol. 11, no. 3, June 2026, doi:10.53850/joltida.1802257.

Vancouver

1.Cennet Gürbüz, İsmail Bekci. The Effect of Accounting and Finance Teachers’ Digital Competence on Technology Acceptance in Education. JOLTIDA. 2026 Jun. 1;11(3). doi:10.53850/joltida.1802257

Journal of Learning and Teaching in Digital Age 2023. This is an Open Access journal distributed under the terms of the Creative Commons Attribution International 4.0 (CC BY 4.0) license.

Journal of Learning and Teaching in Digital Age. Open Access Journal, 2023. ISSN:2458-8350

The Effect of Accounting and Finance Teachers' Digital Competence on Technology Acceptance in Education

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