Cited by 23Sustainability in Higher EducationAccounting Education and CareersEducational Innovations and Challenges

Exploring sustainability accounting education in the digital era with sustainability leadership as a moderating factor using a two-stage approach PLS-SEM–ANN

Open access
Al-Hazaima, Huthaifa, Alduneibat, Khalid Ali, Alhasnawi, Mushtaq Yousif, Alshdaifat, Sajead Mowafaq, Hu, Guojing, Al-Shbiel, Seif Obeid·2025·Discover Sustainability

Abstract

This study aims to investigate the interrelationships among digital literacy, AI adoption, institutional image, social innovation, and sustainability accounting education in Chinese higher education institutions. Study’s framework was developed by integrating Technology Acceptance Model (TAM), Diffusion of Innovations (DOI) theory, and the Institutional Theory to guide analysing research factors. Two-stage analytical approach was employed - Partial Least Squares Structural Equation Modelling (PLS-SEM) followed by Artificial Neural Network (ANN) approach. Research data were collected through distributing 500 questionnaires, of which 375 valid responses, comprising 75% response. Findings revealed that digital literacy promotes critical connection with sustainability challenges, AI adoption improves personalized learning opportunities and access to real-time environmental data. Universities with a sustainability-oriented image are more likely to entrench sustainability principles into their curricula. Social innovation, promoting collaboration and participatory learning, is perceived as a key player in facilitating sustainability education. Moreover, sustainability leadership is a significant competency that aids in facilitating the responsible integration of technology with sustainability principles. This study provides both theoretical and practical insights for Higher Education Institutions seeking to enhance sustainability education, in addition it contributes to further technological and institutional environment knowledge to shape sustainability education.

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Crossref · 10.1007/s43621-025-01457-6

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  • Structured learning environment and relationships have been shown to be significant moderators of the impact of both digital and AI capability development.

    “Structured learning environment and relationships have been shown to be significant moderators of the impact of both digital and AI capability development (Al-Hazaima et al. 2025).”

    From AI-driven financial fraud detection in Pakistan’s banking sector: bridging strategic intent and operational implementation (2026) · cites this paper as Al-Hazaima et al. 2025

    Section 4.3 (Moderation analysis; page unavailable) reports that sustainability leadership significantly moderates the relationships of both digital literacy and AI adoption with sustainability accounting education. It does not establish structured learning environments or relationships as moderators; the tested moderator was sustainability leadership. (LLM, conf=0.85)

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Research works printed but not linked: 4

  1. Tettamanzi P, Minutiello V, Murgolo M. Accounting education and digitalization: A new perspective after the pandemic. Int J Manage Educ. 2023;21(3):100847.
  2. Mulgan G. The process of social innovation. Innovations. 2006;1(2):145-62.
  3. Purwanto A, Sudargini Y. Partial least squares structural squation modeling (PLS-SEM) analysis for social and management research: a literature review. J Industrial Eng Manage Res. 2021;2(4):114-23.
  4. Cohen S. Perceived stress in a probability sample of the united States. The Social Psychology of Health; 1988. pp. 31-67.

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Authors
Al-Hazaima, H., Alduneibat, K. A., Alhasnawi, M. Y., Alshdaifat, S. M., Hu, G., & Al-Shbiel, S. O.
Affiliations
  • Hashemite University (JO)
  • Tafila Technical University (JO)
  • Thi Qar University (IQ)
  • Middle East University (JO)
  • Universiti Putra Malaysia (MY)
  • Al al-Bayt University (JO)
Corresponding author
Alshdaifat, Sajead Mowafaq
Venue
Discover Sustainability
Published
2025-07-02
Volume
6
Issue
1
ISSN
2662-9984 (ISSN-L)
OpenAlex
W4411927151
Cited by
23
References
71
Citations by year
2026: 19 · 2025: 4
FWCI
71.16
Type
journal article
Language
en
Open access
Locations
  • Discover Sustainability (publishedVersion, cc-by-nc-nd)
  • Universiti Putra Malaysia Institutional Repository (Universiti Putra Malaysia) (acceptedVersion)
  • DOAJ (DOAJ: Directory of Open Access Journals) (submittedVersion, cc-by-sa)
Topics
  • Social Sciences › Education › Sustainability in Higher Education
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Education and Careers
  • Physical Sciences › Computer Science › Information Systems › Educational Innovations and Challenges
Keywords
sustainable leadership, digital literacy, artificial intelligence adoption, institutional image, social innovation, higher education institutions, technology acceptance model, diffusion of innovations, institutional theory, sustainability curriculum, Chinese higher education

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