International Journal of Learning and Development ISSN 2164-4063 2022, Vol. 12, No. 1 http://ijld.macrothink.org 30 Perceived Effectiveness of Online Teaching and Learning of Accounting during COVID-19 Pandemic and Its Influencing Factors Nasiru Inusah (Corresponding author) Department of Accounting Studies, AAM-University of Skills Training and Entrepreneurship Development, Ghana E-mail: nashinu@gmail.com Ofori Debrah Department of Accounting Studies, AAM-University of Skills Training and Entrepreneurship Development, Ghana Received: February 21, 2022 Accepted: March 21, 2022 Published: June 28, 2022 doi:10.5296/ijld.v12i1.19804 URL: https://doi.org/10.5296/ijld.v12i1.19804 Abstract Prior to the Covid-19 pandemic, teaching and learning of accounting, especially in the developing world like Ghana, was mostly face-to-face rather than online. Amidst Covid-19, higher education institutions in developing countries abruptly switched from face-to-face to online learning. Mastering the theoretical and practical competencies of accounting at the higher education level requires deep learning. However, student interaction, engagement and practice are necessary factors for deep learning. Online learning however, may not provide authentic interaction and practice experiences as in face-to-face instruction. This paper examines students’ perception of the effectiveness of online mode of teaching and learning accounting during the school closure due to the Covid-19 pandemic. The aspects of online teaching and learning examined include content delivery, students’ interaction, and students’ engagement. Through survey approach, data was collected using questionnaire guides. It was found that students, in their opinion, are generally competent in basic computer and online skills, except in performing group task online. The students also inducted that access and quality of internet was not the best. Also, except for student engagement, students perceived online teaching, and learning of accounting as ineffective especially with regards to course interaction. The results indicates that gender, type of gadgets used as well as their interactions