Technology Acceptance and Self-Efficacy in Digital Examinations: Insights from Accounting Students

The digitalisation of professional assessments has accelerated across higher education and professional bodies, including ACCA, CPA, and MICPA, making students’ readiness for computer-based assessment (CBA) a pressing priority. This study examines students’ perceptions of readiness for digital examinations through the combined lenses of the Technology Acceptance Model (TAM) and self-efficacy. Using survey data from 126 accounting students, the analysis explored student, provider, and technology readiness. The findings reveal that students demonstrate limited self-efficacy, reflected in weak computer know-how and minimal prior exposure, while moderate perceptions of usefulness emerged in relation to broader coverage and efficiency. Provider readiness was undermined by concerns about insecure assessment tools and limited institutional support. Technology readiness was most constrained by expectations of technical difficulties, with training and demonstrations viewed as insufficient. The results highlight the need to embed digital literacy training, strengthen institutional reliability, and align university assessment systems with the digital standards of professional bodies. This study contributes to the literature by extending TAM with self-efficacy in the context of professional accounting education and offers practical guidance for faculties seeking to prepare students for digital professional examinations.