The objective of the proposed research is to establish the theoretical foundation and computational framework for piezoelectric-controlled multi-channel conductivity modulation in scandium-containing wurtzite III-nitride heterostructures. This work enables the design of Piezo-Acoustic Transistors (PATs), which modulate current via stress-induced polarization contrast rather than electrically driven gates, offering intrinsic immunity to electromagnetic interference and reduced circuit complexity. A combined approach of density functional theory and TCAD simulations will predict material properties, carrier distributions, and transport under strain-modulated fields, targeting scalable devices capable of 10–100 kV operation. Preliminary results demonstrate optimal heterostructure configurations for epitaxial growth, enhanced polarization modulation, and stress-driven channel formation with high on/off ratios. Future efforts will expand modeling of device scalability, transient switching performance, and piezo-acoustic wave activation. This research aims to advance EMI-immune power switching technology for next-generation grid infrastructure.