Reimagining accounting education: a data-driven tool for ODL in the digital era

This innovation presents a data-driven online assessment tool designed to evaluate accounting faculty members’ continuance intention to use Open and Distance Learning (ODL). In the context of increasing reliance on technology-integrated teaching, sustaining continuance intention is essential to ensure effective instructional practices and maintain the quality of learning in higher education. However, institutions often lack a structured approach to assess lecturers’ experiences and identify key determinants of continuance intention to use ODL. This tool addresses this gap by translating an integrated theoretical framework into a practical evaluation instrument grounded in the Expectation-Confirmation Model (ECM), Technology Acceptance Model (TAM), and Self-Determination Theory (SDT), incorporating constructs such as confirmation, perceived usefulness, satisfaction, and technostress creators that influence continuance intention. Implemented as an online questionnaire, the tool enables systematic data collection and structured analysis, allowing institutions to identify key determinants and generate actionable insights for targeted support. This innovation provides a scalable and data-driven solution that enhances ODL practices and supports informed decision-making in accounting education.