Information and communication technologies (ICT) currently affect every aspect of human life. They play prominent roles in the workplace, work, education and entertainment. More over, many people recognize ICT as catalysts for change - changing working conditions, handling and exchanging information, teaching methods, approaches to learning, scientific research and access to information and communication technologies. In the digital age, the use of ICT in the classroom is important to provide opportunities for pupils and students to learn and apply the necessary skills of the 21st century. ICT improves teaching and learning and its importance for teachers in performing their role as creators of the pedagogical environment. ICT helps the lecturer to present his lecture in an engaging way and to be able to teach for students at any level of educational programs. This paper examines the definition and evolution of ICT and its implementation for educational purposes. Emphasis is placed on the digital component, which is a catalyst for change, which enhances distance learning. The paper studies the forms of ICT in the teaching process, such as: the Internet, learning management systems, smart devices, online groups for communication and distribution of content and multimedia applications. The teaching process is more relevant today than ever, because the new situation around the corona virus has forced the whole world to apply this form of teaching. The Republic of Croatia is also affected b ythis situation, including the students of the Faculty of Economics in Osijek. Therefore, int he empirical part of the paper, research is conducted on EFOS students and their attitudes about the distance learning process and their student position due to the COVID-19 situation are examined.