INNOVATIVE TEACHING IN ACCOUNTING SUBJECTS: ANALYSIS OF THE FLIPPED CLASSROOM

Year 2016, Volume: 8 Issue: 2, 63 - 74, 01.12.2016

E. Lubbe

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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