摘要：AbstractThe aim of the study is to determine the usage of mobile devices in accounting lessons in today's rich mobile variety environment and compare the results with the previous which was done two years ago to determine the mobile learning perspectives of university students who have accounting lessons. Data is collected by face to face meeting of 4th class students who have had 2 or more accounting lessons at some programs in Akdeniz University. Convenience sampling method of non-random sampling methods is used. Frequencies of demographic questions and means and standard deviations for statements are performed. Mann Whiney U tests and Kruskal Wallis tests are performed whether there are significant differences in students’ perspectives on mobile learning. Students think that using mobile devices for learning purposes would be easy a reliable service and an easy content to navigate are important for mobile learning to be effective. It can be said that students are adopting mobile devices for learning purposes.
