In the 21st century, various kinds of technologies have been launching into our world,including new innovative technology for education. Hybrid learning, the latest trend inhigher education, is a blending of classroom-based learning with web-based learning.Hybrid learning provides a good mix of interactions and technologies, and encouragesself-directed learning. This innovation can be applied to accounting to increase thelearning quality both of theories and in workshops. However, to break through tosuccess using the hybrid learning system in Thailand requires co-operation andsignificant support from the government. Moreover it is very important for anyuniversity which applies this hybrid learning system to prepare itself in everyaspect, such as management, technology planning, efficiency learning activities,teachers’ potential and learners’ understanding in context of hybrid education.