REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY

The constraints created by the COVID-19 pandemic have made face-to-face communication very difficult, leading to the transfer of activities that were previously thought to be only available offline to virtual environments. Metaverse, a fictional universe composed of all digital worlds and a virtual sharing space, is not a new phenomenon. However, as a result of the continuation of education in virtual environments during the pandemic period, its entry into our lives has accelerated and the integration of education with Metaverse has begun to be discussed. In this study, the usability of Metaverse for educational purposes in universities is discussed. In this context, the opportunities offered by conducting accounting courses in a three-dimensional and interactive environment and the limits of this technology are revealed.