Abstract The aim of this paper is to determine the mobile learning perspectives of university students who have accounting lessons and to detect the differences of these perspectives and benefit of mobile technology on 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 haven’t used mobile devices effectively for accounting lessons yet, but they are interested in using mobile devices in the case of technological support. They think that areliable service and an easy content to navigate are important for mobile learning to be effective.