Teaching and learning utilizing electronic resources has become more prominent. The implementation of online learning in accounting has had an impact and created challenges for students and teachers alike. The purpose of this systematic literature review is to identify the impact and challenges faced by them in implementing online learning of accounting. Surveys on articles were conducted between 2017-2021 using three databases namely ERIC, Mendeley and Scopus. The findings show that online learning had no negative impact on teachers and only shows positive impact in the easy delivery of lessons by teachers. Technology makes the learning process orderly. Positive impact was noted among students too, in terms of improvement in the achievement of the subject and a positive attitude towards it. The negative impact of online learning implementation is that there are students who are stressed because they are less interested in using different learning approaches which slates towards traditional methods. Among the challenges in the implementation of online learning of accounting by students are the lack of technological devices as well as limited access to computers and the internet. While the challenge for teachers lies in the lack of knowledge and skills in executing online learning. Various programmes or workshops need to be designed to enhance skills and improve confidence while implementing online learning of accounting among teachers and students.

Sensemaking is a continuous and crucial activity that ensures organisations, especially schools, maintain a positive impact during ecological changes. In the context of this study, the ecological change refers to pedagogical change. This study aimed to explore accounting teachers' pedagogical sensemaking in implementing online teaching and learning. The qualitative descriptive phenomenology approach was used and nine accounting teachers were interviewed for this study. Data were collected using semi-structured interviews and were analysed thematically. Results showed that the accounting teachers had positive sensemaking during the process of pedagogical change despite the presence of numerous challenges. From the thematic analysis, the descriptions of accounting teachers' pedagogical sensemaking, namely effective communication, student engagement, and parent engagement, emerged from students' background. This study provides a systematic reference on pedagogical sensemaking perspectives for the implementation of accounting online teaching and learning. This study contributes to the body of knowledge on the theory of organisation from the perspective of students' background, where sensemaking is able to improve the online teaching and learning process.