doi: 10.18178/ijiet.2026.16.10.2717
Navigating Regulatory Challenges and Opportunities Associated with Digital Transformation in Marketing and Accounting Education
- Faculty of Business, Al-Zaytoonah University of Jordan, Amman, Jordan
- Manuscript receivedMarch 3, 2026
- revisedApril 8, 2026
- acceptedJune 15, 2026
- publishedOctober 16, 2026
Abstract
This study examines how students perceive the drivers of digital transformation in business education, using a sample of 712 Digital Marketing and Accounting students at Al-Zaytoonah University of Jordan. The study interprets all antecedents and outcomes at the student-perception level, including perceived regulatory challenges, technological adoption, curriculum development, institutional support, market trends and globalization, educational effectiveness, and perceived institutional performance. The conceptual model combines technology-acceptance reasoning with an institutional-alignment perspective. The analysis applies exploratory factor analysis, partial least squares structural equation modeling, and multiple regression as a robustness check. The results show strong reliability and convergent validity, although some adjacent constructs are empirically close. Market trends and globalization is the strongest predictor of educational effectiveness, while market trends and globalization and technological adoption are the strongest predictors of perceived institutional performance. Curriculum development and institutional support contribute positively but more modestly. Perceived regulatory challenges are not significant for educational effectiveness and only weakly associated with perceived institutional performance. These findings suggest that students evaluate digital transformation mainly through visible signals of employability, technological usability, hybrid-learning quality, and curriculum relevance rather than through indirect compliance arrangements. The study offers implications for curriculum modernization, digital infrastructure, hybrid learning, and professionally oriented accounting education.
Keywords
- digital transformation
- business education
- digital marketing
- accounting education
- student perceptions
- technological adoption
- market alignment
- hybrid learning
How to Cite
Nafez Ali and Osama Samih Shaban, "Navigating Regulatory Challenges and Opportunities Associated with Digital Transformation in Marketing and Accounting Education," International Journal of Information and Education Technology, vol. 16, no. 10, pp. 2604-2620, 2026. https://doi.org/10.18178/ijiet.2026.16.10.2717
Copyright & License
Copyright © 2026 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).