The rapid expansion of virtual learning environments has fundamentally transformed accounting education, shifting instructional delivery from traditional face-to-face classrooms to online and hybrid modalities. While virtual accounting classrooms offer flexibility, scalability, and access to digital tools, sustaining student engagement remains a critical pedagogical challenge. Accounting education, which traditionally relies on problem-solving, interaction, and iterative feedback, faces heightened risks of disengagement in online contexts. This study explores the dimensions, drivers, and outcomes of student engagement in virtual accounting classrooms. Drawing on engagement theory and technology-enhanced learning literature, the paper develops a conceptual framework linking pedagogical strategies, technological affordances, and learner characteristics to cognitive, behavioral, and emotional engagement. The study further examines instructional practices such as interactive problem-based learning, learning analytics, collaborative platforms, and formative assessment that enhance engagement in online accounting education. The paper concludes with implications for curriculum design, faculty development, and future research, emphasizing that student engagement is central to learning effectiveness and professional competence in digitally mediated accounting education.