Sustainable strategic management and innovation in accounting education: Applying the technology acceptance model

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Abstract

Despite extensive research on the technology acceptance model (TAM), limited attention has been given to how students’ perceptions of technology translate into innovative educational outcomes that support sustainable strategic management (SSM). The research aims to examine the effect of perceived ease of use (PEOU) and perceived usefulness (PU) on innovation in accounting education and to further investigate the mediating role of innovation in accounting education in the relation between PEOU, PU, and SSM among accounting students across Bachelor’s, Master’s, and PhD programs at Tikrit University in Iraq. This research adopts a quantitative research methodology, collecting data in 2025 from a purposive sample of 96 accounting students through a structured survey instrument. The results indicate that PEOU has a positive and statistically significant effect on innovation in accounting education. The analysis revealed that PU has a statistically insignificant effect on innovation in accounting education. The mediation analysis revealed that the relationship between PEOU and SSM is significantly moderated by innovation in accounting education. This study makes an original contribution by empirically integrating the TAM with SSM through the mediating mechanism of innovation in accounting education, an underexplored linkage in prior studies. Practically, the findings suggest that universities should prioritize user-friendly digital tools and innovation-driven pedagogies, such as simulations and sustainability-based accounting projects, to enhance students’ engagement and strategic sustainability awareness. By demonstrating how accessible digital technologies foster both educational innovation and sustainability competencies, this research contributes to advancing scholarship at the intersection of technology adoption, accounting education, and sustainable strategy while offering actionable insights for curriculum development.

Keywords: Sustainability, Strategic Management, Innovation, Accounting Management

Authors’ individual contribution: Conceptualization — E.R.A., O.K., and D.H.M.; Methodology — E.R.A., O.K., and D.H.M.; Formal Analysis — E.R.A., O.K., and D.H.M.; Investigation — E.R.A., O.K., and D.H.M.; Data Curation — E.R.A., O.K., and D.H.M.; Writing — E.R.A., O.K., and D.H.M.; Supervision — E.R.A., O.K., and D.H.M.; Project Administration — E.R.A., O.K., and D.H.M.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M11, M12, M14, M19

Received: 30.12.2025
Revised: 21.02.2026; 12.03.2026
Accepted: 18.03.2026
Published online: 20.03.2026

How to cite this paper: Ahmed, E. R., Kurter, O., & Mohamed, D. H. (2026). Sustainable strategic management and innovation in accounting education: Applying the technology acceptance model. Corporate Governance and Sustainability Review, 10(2), 114–122. https://doi.org/10.22495/cgsrv10i2p10