Özet:

With the onset of the Covid-19 pandemic, especially in the first two academic years, students in both primary and secondary education and higher education have continued their education without physical interaction with their peers and without a social learning environment. In these terms, although all educational institutions quickly switched to online learning model and tried to establish social interaction with some platforms, it is expressed by academic studies that it was the worst years of education for both educators and students. Due to the effect of the pandemic on digitalization, many different models have been developed in education methods and three-dimensional models have been focused on, where students' readiness levels and interaction with each other are higher. The aim of the study is to discuss the usability of the Metaverse concept, which is widely discussed today and expresses the three-dimensional virtual world, as an education model and to make some evaluations about its usability in accounting education. In parallel with this purpose, in the study, the concept of Metaverse has been discussed in various aspects based on the literature, and some suggestions have been made for its usability in accounting education by referring to the advantages and disadvantages of educational studies conducted in Metaverse environment.

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