International Journal of
Information and Education Technology

Editor-In-Chief: Prof. Jon-Chao Hong
Frequency: Monthly
ISSN: 2010-3689 (Online)
E-mali: editor@ijiet.org
Publisher: IACSIT Press
 

OPEN ACCESS
3.9
CiteScore

IJIET 2026 Vol.16(10): 2604-2620
doi: 10.18178/ijiet.2026.16.10.2717

Navigating Regulatory Challenges and Opportunities Associated with Digital Transformation in Marketing and Accounting Education

Nafez Ali , Osama Samih Shaban*

  • Faculty of Business, Al-Zaytoonah University of Jordan, Amman, Jordan

* Corresponding author

  • 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
IJIET-V16N10-2717

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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).

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