Did accounting education remain resistant to digitalization during COVID-19? An exploratory study in the Tunisian context

This research aims to understand the cognitive structure of Tunisian students by exploring their attitude toward the digitalization of accounting education during the COVID-19 pandemic. Thus, we examine the current practices to make improvements and adaptations. To this end, we conduct exploratory research through the concept maps technique to gain knowledge of the challenges and opportunities of virtual accounting education. Through the analysis of 49 maps, we highlight that that the sudden shift toward online education has raised major concerns mostly related to technological issues, lack of skills among teachers and students, and absence of interaction. Policymakers and faculty members who want to build a strong foundation for implementing an online education system should find our findings interesting.