THE IMPACT OF THE PANDEMIC ON ACCOUNTING EDUCATION: UNIVERSITY STUDENTS’ PERSPECTIVES ON ONLINE ACCOUNTING EDUCATION IN THE TURKIC REPUBLICS

2026

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DOI 10.18623/rvd.v23.5856
Data confidence 70 medium
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Abstract

The pandemic has brought about a transformation in accounting education; increasing digitalization and distance learning have affected faculty and students in various ways; the changes in the planning and implementation of the educational process have become issues that require careful consideration. In this context, evaluating the views and thoughts of students—who are key stakeholders in the educational process—has gained importance. In this context, the aim of this study is to identify the views and expectations of university students—who are the future potential accounting professionals and auditors—regarding online accounting education, specifically in Turkey, Kyrgyzstan, Azerbaijan, and Kazakhstan. To this end, a survey was administered to 400 students enrolled in accounting programs across various departments at Sakarya University, Kyrgyzstan-Turkey Manas University, Azerbaijan State University of Economics, and Hoca Ahmet Yesevi University. The data collected for the study were analyzed using the SPSS-22.0 statistical software package, and cross-country comparisons were conducted. The results indicate that, with the exception of Kazakhstan, the majority of students in Azerbaijan, Kyrgyzstan, and Turkey prefer in-person education in accounting.