“…Based on the scope of the study, various articles related to the impacts and challenges in implementing the online process of teaching and learning were produced, covering a variety of aspects such as student engagement in online accounting education (Krasodomska & Godawska, 2021;Ali et al, 2020;Malan, 2020), students performance (Heiser & Mcarthur, 2020;McCarthy et al, 2019), factors and effects of online accounting education (Alshurafat et al, 2021), suitability of the tool and applications that have been used (Grabinski et al, 2020;Herrador-Alcaide et al, 2020), teaching practices for accounting education (Brands & Elam, 2017) and pedagogical approach in accounting education (Macias et al, 2021;Braun et al, 2020;Mohammed et al, 2020;Sangster et al, 2020;Skhephe et al, 2020;Richards et al, 2019). These articles discussed on impacts and challenges faced in implementing the online process for teaching and learning related to the accounting education field.…”