Interactivity on the Web is becoming more and more important for simplifying communication between the user and the site operator. The user enters personal data and a piece of software in the background manipulates it.
In the current state of the art, HTML forms are still the preferred medium to realize this interaction.
This is a good thing for accessibility, since HTML provides essential platform‑independent and device-neutral options for interaction. There is no objection as long as these functions are also usable by users of alternative technologies.
Accessible design of HTML forms is first and foremost an issue of linearization and the grouping of content.
Web developers tend to design forms as data tables. The design of these forms is indeed significantly simpler that way. Unfortunately, this leads to structures in which the content connection between the description and the form element gets lost.
(X)HTML provides the label element for a logical connection...