There search aims to evaluate distance learning strategies as well as university plans for the accounting department from the viewpoint of faculty members, and the materials they are studying, During the COVID 19 pandemic. The study tries to reach the preference of professors of accounting courses for teaching through the following methods (video conference, traditional lessons, Blackboard) in accounting. And that is by submitting a questionnaire that includes two main axes, the first includes a set of demographic information about the respondents who represent professors of courses, while the second axis includes a set of paragraphs that reflect their preferences for remote teaching methods, and the quality of their outputs. The questionnaire includes items that reflect the extent to which students are better absorbed through distance learning, and which methods are best for them. The questionnaire paragraphs also measure the extent to which the distance learning method has a good quality of communication between the teacher and students. And how easy the method used for distance learning is the ease and availability anytime and anywhere. It also measures the extent of the interaction between the teacher and students. During the COVID 19 pandemic. The study sample was withdrawn from the faculty members of the Accounting Department at the College of Applied Studies and Community Service, Imam Abdulrahman bin Faisal University, Dammam, Kingdom of Saudi Arabia. A set of statistical programs was used to analyze the results of the questionnaire and arrive at the results.
Key words: COVID 19 pandemic
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