Understanding SDGs in Innovation and Digitalization as a Determinant of Intention to Use Digital Accounting Applications

DOI

10.2991/978-94-6239-809-2_24How to use a DOI?

Keywords

Accounting Students; Digital Accounting Adoption; Digitalization; Innovation; SDGs Goal 9; Sustainability Literacy

Abstract

This study examines the relationship between accounting students’ understanding of Sustainable Development Goals (SDGs), particularly Goal 9 on innovation and digitalization, and their intention to adopt digital accounting applications. The research is motivated by the growing need to integrate sustainability principles into accounting education, alongside the rapid expansion of digital technologies in Indonesia. Although students increasingly demonstrate digital literacy and familiarity with accounting applications, their comprehension of sustainability remains limited, creating a gap between technological proficiency and sustainable awareness. To strengthen the theoretical foundation, the study employs Technology Acceptance Model (TAM) to capture individual perceptions of usefulness and ease of use, and the Diffusion of Innovation (DOI) to explain innovation attributes and social diffusion processes that influence adoption behavior. A quantitative survey was conducted using a Likert-scale questionnaire to measure SDGs understanding and adoption intention. The sample consisted of 300 accounting students selected through purposive sampling. Data analysis included validity and reliability testing, descriptive statistics, and simple linear regression. Results indicate that students’ comprehension of SDGs significantly and positively influences their intention to use digital accounting applications, with an explanatory power of R² = 0.677. The novelty of this research lies in integrating sustainability literacy with digital accounting adoption, two dimensions rarely studied together. Findings confirm that higher levels of SDGs comprehension—covering innovation, digitalization, ethics, and sustainability—strengthen students’ adoption intentions in academic and professional contexts.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Nyoman Angga Pradipa
AU  - Ni Made Ayu Dwijayanti
AU  - Ni Kadek Cahya Dwi Utami
AU  - Ni Putu Indira Pradnyandari
AU  - Kori Kholivianna
AU  - Anak Agung Ayu Ratih Patrisia
PY  - 2026
DA  - 2026/10/24
TI  - Understanding SDGs in Innovation and Digitalization as a Determinant of Intention to Use Digital Accounting Applications
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
PB  - Atlantis Press
SP  - 238
EP  - 248
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6239-809-2_24
DO  - 10.2991/978-94-6239-809-2_24
ID  - Pradipa2026
ER  -