This research aimed to identify the relations between the learning strategies adopted by distance education accounting students and their academic performances. In the context of the pandemic caused by Covid-19, several Higher Education Institutions (HEIs) needed to invest in technologies that facilitate the introduction and dissemination of the distance education. Despite the similarities in content between face-to-face and distance education, the learning process is different between the modalities, making it necessary to understand the strategies that help explain the performance of these students. To achieve the objective proposed by the research, a survey was carried out with 174 students of accounting undergraduate course in the distance education modality of a private HEI based in the city of São Paulo. The data used in this research was based in quantitative techniques, such as test of means, analysis of principal components and simple and multiple linear regressions. From the research results, it was possible to identify a positive correlation between the main strategies used by the students and the performance in the course, corroborating the literature consulted. Cognitive strategies, specially, proved to be more important for students in the research sample. The study results help to understand how accounting students use strategies that help their academic performance, which can be useful for course managers, students in the area, professors, and for the conduction of educational polices by the accounting association.