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

Technological developments require educators to adapt to new technologies and use more digitalmaterials 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 asthe updating of curricula, the establishment of technical infrastructure, industry collaborations, andgovernment policies. However, for the effective use of increasing technological educational tools inteaching environments, teachers must first have a level of digital literacy that allows them to activelyuse these digital tools. The study focused on ‘Vocational and Technical Education (VTE)’ to determinethe effect of teachers' digital literacy beliefs on technology acceptance and use. In this context, a surveywas conducted to investigate the effect of the digital competence levels of accounting and financeteachers working within vocational education in the Western Mediterranean region on the adoption oftechnology in education during the 2024-2025 academic year. The survey data were evaluated usingthe Partial Least Squares (PLS) model within the ‘structural equation model’. The study supports thatall connections between ‘Perceived Usefulness (PU)’, ‘Perceived Ease of Use (PEU)’, and ‘BehavioralIntention (BI)’ are consistent with the original ‘Technology Acceptance Model (TAM)’. Furthermore,the study indicates a significant relationship between accounting and finance teachers' digitalcompetence belief (TDCB) and behavioral intentions (BI). The study contributes to the literature onteachers' intentions to use digital tools in teaching environments and in VTE.