Özet:

The basis of the study is to evaluate the distance education system applied due to the pandemic process from the perspective of the students. With this main purpose, there is also learning and evaluation of university students' opinions on measuring their self-efficacy in the distance education process and especially the conduct of accounting courses with the distance education system. The research focuses on 141 people who are studying at the Faculty of Economics and Administrative Sciences, Department of Business Administration at Kafkas University. The research was conducted between 1 and 30 October 2020. It was possible to reach 91% of the target audience with 129 people who returned to the surveys completely. The questionnaire form prepared was made on students who only studied in the business department and took at least one accounting course. It was observed that the participants in the study were mostly male students between the ages of 21-25, studying in 4th grade, living in metropolitan cities and having a GPA of less than 2.00. It has been observed that the participants mostly follow the distance education system with their smart phones on a daily basis. In particular, the intention of students to follow the classes before they come to school was expressed with the expression “I am working” and the biggest disadvantage of following accounting lessons before coming to school was shown as “not being able to access the internet”. In addition, they stated that the course registration time in the distance education system should be over 25 minutes and the course should be supported with materials such as PDF, PPT, Word as well as course recording videos. Despite the fact that they find the teaching style of the lessons in the distance education process "interesting", their request for accounting lessons to be held face to face after the pandemic is also noteworthy among the results.

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