Webology, Volume 19, Number 1, January, 2022 3057 http://www.webology.org The Role of E-learning in Improving Education Quality and Reducing Education Fees during the Pandemic of the COVID- 19 Nabeel Farhan Hamdan Imam Jafar Al-Sadiq University, Iraq. E-mail: Nabeel.farhin@sadiq.edu.iq Received September 15, 2021; Accepted December 14, 2021 ISSN: 1735-188X DOI: 10.14704/WEB/V19I1/WEB19202 Abstract E-Learning is not a new phenomenon after the prevalence of Internet networks, not the total alternative to universities and educational institutions before the prevalence of Kovid 19, and after the importance of e-learning has emerged in front of universities and educational institutions. Imam Jaafar Al Sadiq University (P) Salah Eddin Branch is one of the educational institutions that govern ministries and government institutions with professional, medical and accounting cadres, Arabic, English and English and the law faced by high efficiency by applying an e-learning experience during the second semester. Keywords Four-dimensional Strategy of Competition, Cost, Quality, Time, Flexibility and Creativity, Higher Education, the Higher Institute for Accounting and Financial Studies, Legal Accounting, Cost and Management Accounting. Introduction E-Learning is a key to remote learning, and education for a well-known international level and is gradually increasingly increasing at the international level. The importance of e-education has emerged as injuries are exacerbated by COVID 19. The acceptance of an e-learning method is alternative to direct education, which spends the presence and student in the study hall. The surface emerged in the field of accounting scientific research the need to research the role of e-learning in reducing the quality of education in the sovereignty of COVID 19.