ABSTRACT

This study assessed the application of digital technology in teaching Accounting and Economics, focusing on its utilization, educators’ digital competence, and the challenges encountered. Employing a descriptive research design, data were cohlected through questionnaires and analyzed using data analysis methods. The study evaluates dimensions of digital competence, including digital awareness technological knowledge and skills, application, social responsibility, professional development, open education, and efforts to enhance students’ digital abilities. Findings highlight a generally high level of digital competence among educators, particularly in awareness, knowledge, and application, with professional development and open education identified as areas for improvement. Gender-based differences were observed in digital knowledge and application, while other dimensions showed no significant variation across demographic factors. Key challenges include insufficient resources, limited access to digital infrastructure, low digital literacy, security and privacy concerns, and sociocultural barriers. These results provide actionable insights for educators and policymakers, supporting strategies to overcome barriers and enhance the integration of digital technology in teaching Accounting and Economics, ultimately improving educational outcomes.

Keywords: Digital Technology; Digital Technology Application, Digital Competence, Digital Technology Application Obstacles
https://doi.org/ 10.57180/Llnq2070