In the era of globalization and digitalization of all spheres of social and public life, the implementation of the concept of mass open online education is becoming one of the best methods for promoting universities in the international educational services market. The development and implementation of mass open online courses (MOOCs) is aimed at solving such a society's request as increasing the availability and growth of the quality of services provided using modern digital technologies. The study analyzed the main stages of the development of MOOCs on the world stage, from 2008 to the present. The authors focus on the specific development trends of MOOCs for the Russian Federation, highlight on the basis of a dynamic analysis of the volume of educational services provided on Russian online platforms, the leading MOOC providers: the American Coursera platform and the National Open Education Platform. An analysis is made of the current state of the niche of accounting and financial disciplines on MOOC platforms and identifying the prospects of this area, taking into account national characteristics. The authors examine how the process of forced remote work of universities influenced digitalization in the context of the 2020 pandemic.