Özet:

Many measures have been taken to prevent the spread of the Coronavirus Disease, which emerged in December 2019 and affected the whole world. Among the measures taken is the continuation of universities with the distance education model. The aim of this study is to reveal the perspectives of undergraduate students of Accounting and Finance Management Department towards remote accounting and finance education. For this purpose, in order to obtain the necessary data, a questionnaire was applied to 341 students of the Accounting and Finance Management Department. The data obtained were analyzed through SPSS 25 and Amos 22 Package Program. Factor analysis was conducted to examine the structure of the scale directed to the students. As a result of the factor analysis, 4 factors were determined: students' positive and negative attitudes towards distance education, their level of predisposition to technology and their orientation to the accounting profession.According to the correlation results between the factors, the negative attitudes of the students towards distance education are in the opposite direction with their orientation to the profession and their tendency to technology; positive attitudes have a relationship in the same direction with orientation to the profession.

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