Impact of digital competence on learning outcomes: The mediating effect of learning motivation
Published: July 29, 2026
Abstract
This study investigates the influence of digital competence on the learning outcomes of accounting students, with a particular focus on the mediating role of learning motivation. Data were collected from a survey of 177 accounting students in Ho Chi Minh City and analyzed using the PLS-SEM technique. The findings indicate that both digital competence and learning motivation exert direct and positive effects on learning outcomes. Additionally, digital competence is shown to positively enhance learning motivation. A key contribution of the study lies in its identification of the partial mediating role of learning motivation, which clarifies the mechanism through which digital competence translates into academic achievement. These results provide important empirical evidence that enriches the understanding of accounting education in the Vietnamese context.
Keywords
digital competenceacademic performancelearning motivationaccounting students.
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