Document Type : Original Article
Department of Accounting, Payame Noor University (PNU), Tehran, Iran
Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
The spread of the COVID-19 pandemic and the need for online teaching methods in accounting education have led to changes in training in this field. Despite its many challenges, online education has provided an opportunity to revolutionise the quality, effectiveness, and efficacy of education. Before the COVID-19 pandemic, many researchers had already discussed the opportunities provided by online education. This study uses qualitative content analysis to determine the factors, conditions, and changes provided in online accounting education from the perspective of accounting professors to improve accounting education in Iran. The interviews with 17 accounting professors showed that online accounting education in Iran has created opportunities and led to innovations classified into nine main categories and can be the start of a more general change in accounting education and a step toward improving its quality.