The purpose of this study is to examine the factors that drive demand for distance education (DE) courses in accounting. Using a survey, data were collected from seventy-three accounting students regarding their satisfaction with distance education, perceptions of DE, demographic characteristics and their desire to take a DE course in accounting. We found that demand increases for full-time students, students who are further along in their education (graduate students), and for those who are more satisfied with their previous DE experiences. We also find perceptions of DE increase student demand for DE. Students with positive attitudes towards DE and those who recognized the time management benefits of DE had a higher demand for DE in accounting. Interestingly, marital status, whether individuals have children, number of hours worked, or distance living from campus had little impact on demand.
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