INNOVATIVE TEACHING IN ACCOUNTING SUBJECTS: ANALYSIS OF THE FLIPPED CLASSROOM

Abstract

Accounting students often have a negative attitude towards the subject and struggle to understand core concepts of accounting standards. A large percentage of accounting students do not prepare for class and homework is either not done or neglected. Many factors contributed to students struggling to prepare for class and complete homework assignments. The flipped classroom approach has grown at a rapid pace and was perceived very successful in many subjects. Little research has been done on the effectiveness of this approach for accounting students. Videos was created whereby accounting theory was explained and questions with examples were given and explained. All contact sessions were transformed into an active learning environment. During contact sessions, students were provided with questions. Guidance was given with regards to the interpretation of a practical case study. Students had to analyze questions before feedback was provided to them. Contact sessions commenced with easy questions, and progressed to more difficult questions. Research was conducted in order to determine whether a flipped classroom method could improve the learning experience of accounting students at a higher education institution. The study indicated that students watched the videos before contact sessions, they felt more positive about their performance in accounting and improved their time management. The majority of students that completed the survey preferred the flipped classroom method. It enables students to learn from their own mistakes in class.

Keywords

• Flipped learning, blended learning, accounting, learning approaches, video, higher education, technology-enhanced learning

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