COVID-19 and Digitizing Accounting Education: Theory and Literature Review

This article critically analyzes previously published literature and discusses the lessons learned in detail. Learning gleaned from the theories has been used to create a conceptual framework. Using data from the published sources, a null hypothesis is developed to suit the current case. The results highlight the importance of digitalization in education in general and the accounting field in particular. This paper also reveals the impact of COVID-19 on education and addresses the main challenges faced by education and the accounting sector after the pandemic. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.