Massive Open Online Courses (MOOCs) have expanded rapidly as an alternative and complementary pathway to traditional higher education, offering scalable, flexible, and often low-cost learning opportunities. In accounting education, MOOCs are increasingly used to deliver foundational concepts, software training, analytics skills, and professional certification preparation. This paper examines how MOOCs contribute to democratizing accounting education by widening access to content, enabling self-paced learning, supporting learners in underserved regions, and facilitating lifelong reskilling amid digital transformation. Using a conceptual review and design-oriented synthesis, the study proposes a framework linking MOOC features (openness, scalability, modularity, credentialing, community tools) to democratization outcomes (access, affordability, equity, inclusion, employability). The paper also evaluates challenges—including completion rates, assessment integrity, credential recognition, language barriers, digital divide, and pedagogy-quality gaps—and recommends strategies for universities, professional bodies, and MOOC providers to maximize impact. The study contributes a practical roadmap for integrating MOOCs into accounting curricula through blended learning models, credit transfer, competency-based micro-credentials, and robust assessment systems