Accounting Education in times of the COVID-19 pandemic – virtual teaching and implications for the future
The COVID-19 pandemic has significantly accelerated the transformation of education from a traditional to a virtual model. The aim of this study is to present the most important didactic challenges faced by accounting lecturers during the pandemic. On their basis, the problem of teaching methods and the substantive scope in accounting education in the future was analyzed. The basic research methods used are literature studies, as well as formulating conclusions on the basis of the deduction and synthesis methods. The first pandemic experiences in accounting education were intensive work on rethinking and redesigning the in many cases exclusively traditional blackboard education for the use of e-learning. The rebuilding and updating of teaching materials, combined with technical problems, was very time consuming. In accounting education, new methods such as flipped learning, microlearning, crowdlearning have been introduced. In addition to discussing modern methods of education, the article highlights the need to supplement or extend the substantive scope with issues related to online accounting services and cybersecurity in accounting offices. An additional challenge is to ensure an adequate level of education in the times of growing challenges related to reporting sustainable development by economic entities.