From chalkboard to digital learning environments: how digital learning technologies reshape accounting education outcomes

Purpose The rapid transformation of higher education through digital technologies has reshaped accounting education by creating new opportunities for technology-supported learning and professional competency development. This study aims to examine the associations between digital learning technologies (DLT) and accounting education outcomes, with particular attention to the mediating role of student engagement and the direct and moderating roles of instructor digital competence. Design/methodology/approach Drawing on an integrated theoretical framework combining constructivist learning theory, the technology acceptance model, social cognitive theory, student engagement theory and the technological pedagogical content knowledge framework, this study collected data from 185 accounting students in Omani higher education institutions through a structured questionnaire. Partial least squares structural equation modelling was used to examine the proposed direct, mediating and moderating relationships. Findings The results indicate significant positive associations between DLT and student engagement and between DLT and accounting education outcomes. Student engagement is also positively associated with accounting education outcomes and partially mediates the association between DLT and educational outcomes. Instructor digital competence is positively associated with accounting education outcomes and student engagement; however, its moderating association with the DLT–student engagement relationship is not supported. These findings distinguish the direct role of instructor competence from its hypothesised boundary-condition role within the proposed model. Originality/value This study extends the accounting education literature by empirically examining an integrated framework that brings together technological, behavioural and instructional perspectives. Rather than focusing solely on direct DLT–outcome associations, the study examines student engagement as an intervening mechanism and instructor digital competence as both a direct predictor and a potential moderator. It also provides discipline-specific evidence from accounting education and applies mediation, moderation and importance–performance map analysis within this context. The findings offer practical insights for institutions considering priorities for digital infrastructure, student engagement and instructor professional development.