Abstract
This study investigates the dynamics of principals’ perceptions, beliefs, and acceptance of curriculum reforms in Indonesia and Malaysia. Using a survey design, data were collected from 475 elementary school principals (315 from Indonesia and 160 from Malaysia) through validated questionnaires. Confirmatory factor analysis (CFA) confirmed adequate validity and reliability of the three constructs across both contexts, though Principal Perception in Indonesia required refinement. Mediation and moderation analyses revealed differences in structural pathways: in Indonesia, Principal Belief partially mediated the relationship between perception and acceptance, while in Malaysia, it served as a dominant mediator. Additionally, moderation analysis highlighted the synergistic effect of perception and belief on acceptance, stronger in Malaysia. ANCOVA results showed that professional experience significantly influenced acceptance in both countries, with geography exerting additional effects in Malaysia. These findings underscore the role of professional capital and contextual factors over demographic attributes such as gender and age. The study contributes to the comparative understanding of educational leadership by demonstrating how principals’ cognitive and contextual factors shape curriculum reform acceptance in different national settings.