The development of digital technology has encouraged the integration of accounting software in various sectors, including education and MSMEs. In the context of higher education, students are seen as potential users who can play an important role in the adoption process of digital accounting software. This study aims to formulate a conceptual framework that explains the factors that influence students' readiness to adopt accounting software. This study occupies a different position from previous research that generally focuses on professional users, by highlighting the importance of the role of students in the context of digital accounting education. This study uses an extended TAM approach by adding the element of trust as one of the main variables. Throughan in-depth literature review, this study proposes a conceptual framework that places trust, perceived ease of use, and perceived usefulness as key determinants in shaping students' usage intention. The main contribution of this study lies in developing arelevant conceptual model to support the understanding of the dynamics of accounting technology adoption in educational settings, as well as enriching the discourse on digital readiness of the younger generation.