The rapid shift to online teaching during the COVID-19 pandemic triggered a large-scale experiment in accounting education. In the post-pandemic era, institutions continue to blend online and hybrid delivery, yet questions remain regarding effectiveness for technical competence, professional judgment, engagement, and employability outcomes. This paper synthesizes theory and evidence on online learning and proposes a structured evaluation model for online accounting education. Using an outcomes-based lens, the study identifies key drivers of effectiveness—course design quality, instructor presence, assessment integrity, technology readiness, and authentic practice through simulations and virtual labs. A mixed-method evaluation approach is presented, integrating learning analytics, standardized competency assessments, and student/instructor feedback. Illustrative results are reported in a pilot-style manner, showing that well-designed online accounting courses can achieve learning outcomes comparable to face-to-face instruction, with stronger gains in digital tool fluency but risks of reduced peer learning and academic integrity challenges when assessments are poorly designed. The paper concludes with an Online Accounting Education Quality Framework (OAE-QF) that provides actionable guidance for curriculum leaders, faculty, and policy makers to improve learning quality and equity in post-pandemic accounting programs.