Özet:

As of the end of 2019, the first cases of the contagious epidemic disease called Covid-19 were seen in our country as of March 2020. Due to the high number of cases and the fact that a treatment method had not been developed, it had been decided that the 2019-2020 spring term education activities would be distance education in order not to risk the health of the public. This decision led to the emergence of problems related to online education. As a matter of fact, there were different disagreements about whether the courses given by distance education would be effective or not. Since there is no clear information about whether distance education is effective in accounting courses, the study has been created in line with this idea. In this context, it has been aimed to determine the perspectives of undergraduate students towards accounting courses within the scope of distance education during the Covid-19 pandemic period and whether these perspectives differ according to demographic characteristics. For this purpose, a questionnaire has been applied to Atatürk University Oltu Faculty of Humanities and Social Sciences “Business Administration” and “Banking and Finance” students and “Business Administration” students of the Faculty of Economics and Administrative Sciences. The data obtained from the questionnaires have been analyzed with the help of SPSS 25 program. Based on the research findings, it can be said that students are not completely against distance education in accounting courses, but they also need one-to-one education. In addition, it has been examined whether the answers given differ according to demographic variables such as gender, class and academic performance, and it has been found that the disadvantages of distance education differ according to the academic performance of the student.

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