Purpose: The study mainly aims to evaluate factors that impact online accounting education in Vietnamese universities during COVID-19. Design/methodology/approach: The study is exploratively conducted with a quantitative sample using purposive data-collecting techniques. The sample focused on teaching staff and students at public and private universities in Vietnam during COVID-19. Findings: The study shows that infrastructure, working/living conditions during COVID-19 and lecturing time are the top three factors impacting online digitizing accounting education. Research limitations/implications: This research is not without limitations. The limitations are limited time and resources, which did not allow for examining other factors that impact digitizing education in accounting. The forthcoming study should examine extended factors (not mentioned in the study) such as government sponsorship, lecturers' soft skills, national culture, qualifications and so on. Originality/value: This study identifies and states significant factors that impact online digitizing accounting education in Vietnamese higher education during COVID-19.