E-Learning and Understanding of Accounting During Covid-19 Pandemic: Literature Review

E-Learning has been introduced in the economy after the revolution of technologies that increased in many sectors and that has become a necessity in the current period of life specially during the COVID-19 pandemic. E-learning is illustrated in using the electronic communication to deliver education between educators and learners which helped institutions and universities to implement innovative features and techniques in order to enhance interactions between students and educators and make it more flexible in time and place for both. In this research paper, we have examined and investigated the implementation of E-learning during the COVID-19 pandemic and how that has affected the E-learning process, explaining the significance of E-learning and specially in understanding accounting. Furthermore, this research study obtained to one more objective that is identifying some of the major challenges while understanding accounting through E-learning particularly during COVID-19 crisis. This study’s design was to adopt the examination of the implementation of E-learning during COVID-19 on the dependent variable which is understanding and studying accounting. The findings of this research study that the E-learning during COVID-19 has been increased and more consumed by many sectors, resulting from the need of minimizing direct contacts between educators and learners. Besides that, there was found that there might be some various challenges facing E-learning during COVID-19 and specifically in understanding accounting.