Özet:

At the end of 2019, with the first appearance of the Covid-19 case in the Chinese city of Wuhan, the world passed a new social era. The epidemic, initially thought to be quickly controlled, then reached severe dimensions, spread throughout the world within a few months. The World Health Organization (WHO) declared this epidemic as a “pandemic” in March 2020. This process, which began with the pandemic, has affected people not only in terms of health, but also in terms of social, economic and educational. The most important change that the pandemic brings to education is the abandonment of face-to-face education and the necessarily transition to the model of distance learning. As in the whole world, all educational institutions have transitioned to the practices of distance learning in Turkey. This sudden transition has led to the unprepared capture of educational institutions for remote education. This study aims to evaluate the course processing and learning efficiency, depending on the differences between face-to-face education and distance education of higher education students who passed distance education along with the Covid-19 pandemic process. For this purpose, the University of Giresun, the Faculty of Economics and Administrative Sciences "Business", "Ictisat" and "Public Administration and Political Science" departments have been applied to the students who take accounting courses with remote education. 295 survey assessments were subjected, the data was analyzed with the SPSS.24 package program. In data analysis, frequency distribution and established hypotheses were applied parametric and non-parametric hypothesis tests. According to the findings of the study, significant differences were found in terms of gender, the educated section, the place and the average score variables.

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