The study examined how accounting education has changed from traditional to digital, emphasizing using electronic applications. It aimed to address potential challenges, provide cutting-edge teaching methodologies, and identify transitional requirements. The findings were based on a survey administered to KKU accounting professors, with an 85.7% response rate. A clear strategic vision, adequate funding, a solid digital infrastructure, faculty training in electronic applications, cooperation with technology professionals, and broad support systems are all critical components of the digital transition. Challenges include a lack of accounting software experience among professors, many students, and the high cost of electronic lab equipment. Digital technologies can achieve a smooth transition, planned electronic education, self-study, virtual enterprise applications, and follow-ups on practical applications to ensure proficiency. The study encourages resource allocation, strategic planning, overcoming transitory challenges (mainly through faculty development), and implementing digital teaching methodologies tailored to the specific needs of accounting education. The study underlines the importance of a strategic approach to digital education in accounting to improve student learning and meet modern educational needs. It accomplishes this by emphasizing the importance of faculty training, resource commitment, clear visions, and digital tactics.
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