Exploring student acceptance of digital accounting courses: an empirical analysis

Purpose This study aims to examine the factors influencing students’ acceptance of digital accounting courses, emphasizing the role of perceived instructor knowledge (PIK) in digital learning environments. Design/methodology/approach The research extends the technology acceptance model (TAM) by integrating PIK to explore its impact on perceived usefulness (PU) and perceived ease of use (PEU), as well as their subsequent effects on student satisfaction and attitudes. Data were gathered from students enrolled in digital accounting courses in Oman using a structured survey, and structural equation modeling was used to analyze the interrelationships among the variables. Findings The findings reveal that PIK significantly enhances both PU and PEU, which, in turn, positively influence student satisfaction and attitudes. This underscores the critical importance of both technological capabilities and instructor expertise in fostering effective digital learning experiences. Originality/value By incorporating PIK into TAM, this study offers a novel perspective on technology acceptance in education. It highlights the necessity for educational institutions to invest in user-friendly digital platforms, provide robust technical support and enhance instructors’ proficiency with digital tools. These strategies can improve student engagement, optimize learning outcomes and equip learners to thrive in an increasingly digital workplace.