This research aimed to study the relationship between accepting technology affects teaching and learning in online system of accounting lecturer in pandemic COVID 19. The sample group used in this study was 129 accounting lecturer at public universities. The research instrument was questionnaire. Statistics used for data analysis were mean, percentage, standard deviation, and multiple regression analysis. The results showed that social influence and accepting technology have positive relationship with applying technology in online teaching of accounting lecturer with thesignificant statistic level at 0.05.