Özet:

This study aimed to investigate students' attitudes on the teaching methods of distance education courses and the effect of distance education opportunities on perception of distance accounting education difficulty and benefit during the pandemic (Covid-19) process. Furthermore, the two-way relations between the perception of difficulty and benefit of distance education and the differences in students' perceptions of distance education according to their demographic characteristics were investigated. A survey was applied to students who have taken at least one accounting course in the distance education process in the various departments in Çanakkale Onsekiz Mart University in 2020-2021 Academic Year Fall Semester. Feedback of 459 students was received. The obtained data were analyzed with exploratory factor analysis and structural equation modeling. The results showed that students' perceptions of the difficulty of distance education in accounting education decreased, and their perceptions of the benefits of distance education in accounting education increased with their increase of perceptions of distance education. Students' perceptions of opportunity for distance education; in accounting education, it has an indirect effect between the perception of benefit through the perception of difficulty and the perception of difficulty through the perception of benefit of distance education in accounting education. Male students' perception of the benefits of distance education in accounting education is higher than female students.

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