Shifting from Physical to Virtual Classroom in Accounting Education: A Study of Students’ Experiences During the COVID-19 Pandemic in Serbia

The COVID-19COVID-19 pandemicPandemic onset has causedAccounting significantUniversity of Belgrade changesChange in all areas of human activities, with changes in education being among the most evident. The changeChange in educational systems was particularly challenging for developing countries like SerbiaSerbia, where most higher education institutionsHigher Education Institutions were still in the early stages of implementing information and communicationCommunication technology (ICT) in education. The pandemic forced higher educationHigher education institutions in SerbiaSerbia to shift from traditional to distance learningDistance learning to enable continuous teaching while implementing pandemic prevention measures. The purpose of this study was to explain how two variables—technological environmentTechnological environment and educational environmentEducational environment during online coursesOnline courses—influence studentsPerceived satisfaction’ perceived satisfactionStudents’ satisfaction with online coursesOnline courses and their ability to acquire additional professional skillsProfessional skills. The statistical analysis in the study is based on surveying 180 bachelor studentsBachelor students attending accounting educationAccounting education in distance learningDistance learning mode. Study findings are used to define some recommendations for accounting educators in SerbiaSerbia for updating future learning practices based on lessons learned during the pandemicPandemic. The derived recommendations may be useful for similar disciplines and other developing countries.