FLIPPED CLASSROOM IN TERTIARY ACCOUNTING EDUCATION

Chara Kottara

Abstract


Accounting education is constantly affected by the developments taking place in the global competitive environment, which is looking for more modern teaching methods. The need to align higher accounting education with business requirements forms a new framework that promotes experiential learning, enhancing the application of theory in practice with realistic scenarios. The flipped classroom approach has been found to contribute to institutional issues in university education with particularly good results. Even today its examination is a significant challenge, especially in accounting courses. The purpose of this paper is to investigate the flipped classroom in order to identify its impact on higher accounting education. The research is a bibliographic article which focuses particularly on its application. The findings show that the flipped classroom with the creation of video-lectures helps to better understand basic accounting concepts, while at the same time providing students with the opportunity to review the video-lectures before the course. The role of accounting professors in this particular teaching approach is encouraging. Also, the professors have the role of the pedagogue who deals with the redesign of the courses, in order to largely cover the modern needs of the students. Interactive e-activities before and after class, for the most part, correlate with Bloom's Taxonomy, aiming to improve the time management, overall educational experience and attitudes of accounting students. The results as a whole recommend the flipped classroom as a modern pedagogical approach that promotes active student participation, high learning outcomes and student satisfaction, even in large audiences.

 

Article visualizations:

Hit counter


Keywords


flipped classroom, accounting education, Bloom’s taxonomy, university, student

Full Text:

PDF

References


Anderson, L. W., & Krathwohl, D. R. (2001). A taxonomy for learning, teaching, and assessing: A revision of Bloom's taxonomy of educational objectives: complete edition. Addison Wesley Longman, Inc. Retrieved from https://books.google.ro/books/about/A_Taxonomy_for_Learning_Teaching_and_Ass.html?id=EMQlAQAAIAAJ&redir_esc=y

Abeysekera, L., & Dawson, P. (2015). Motivation and cognitive load in the flipped classroom: definition, rationale and a call for research. Higher education research & development, 34(1), 1-14. https://doi.org/10.1080/07294360.2014.934336

Basal, A. (2015). The implementation of a flipped classroom in foreign language teaching. Turkish online journal of distance education, 16(4), 28-37. http://dx.doi.org/10.17718/tojde.72185

Bergmann, J., & Sams, A. (2014). Flipping for mastery. Educational Leadership, 71(4), 24-29. Retrieved from https://eric.ed.gov/?id=EJ1043751

Bishop, J., & Verleger, M. (2013). Testing the flipped classroom with model-eliciting activities and video lectures in a mid-level undergraduate engineering course. In 2013 IEEE Frontiers in Education Conference (FIE) (pp. 161-163). IEEE. Retrieved from https://ieeexplore.ieee.org/document/6684807

Brown, C. A., Danvers, K., & Doran, D. T. (2016). Student perceptions on using guided reading questions to motivate student reading in the flipped classroom. Accounting Education, 25(3), 256-271. Retrieved from http://dx.doi.org/10.1080/09639284.2016.1165124

Butt, A. (2014). Student views on the use of a flipped classroom approach: Evidence from Australia. Business Education & Accreditation, 6(1), 33-43. Retrieved from https://www.theibfr2.com/RePEc/ibf/beaccr/bea-v6n1-2014/BEA-V6N1-2014-4.pdf

Chandio, M. T., Zafar, N., & Solangi, G. M. (2021). Bloom's Taxonomy: Reforming Pedagogy through Assessment. Journal of Education and Educational Development, 8(1), 109-140. Retrieved from https://files.eric.ed.gov/fulltext/EJ1308485.pdf

Chiu, P. H. P., & Cheng, S. H. (2017). Effects of active learning classrooms on student learning: a two-year empirical investigation on student perceptions and academic performance. Higher Education Research & Development, 36(2), 269-279. Retrieved from https://www.tandfonline.com/doi/full/10.1080/07294360.2016.1196475

Du, X., & Taylor, S. (2013). Flipped classroom in first year management accounting unit–a case study. In ASCILITE-Australian Society for Computers in Learning in Tertiary Education Annual Conference (pp. 252-256). Australasian Society for Computers in Learning in Tertiary Education. http://dx.doi.org/10.14742/apubs.2013.1510

Duxbury, T., Gainor, M., & Trifts, J. (2016). Increasing active learning in accounting and finance by flipping the classroom. Journal of the Academy of Business Education, 17, 35. Retrieved from https://www.proquest.com/docview/1874619733?sourcetype=Scholarly%20Journals

Estes, M. D., Ingram, R., & Liu, J. C. (2014). A review of flipped classroom research, practice, and technologies. International HETL Review, Volume 4, Article 7. URL: https://www.hetl.org/feature-articles/a-review-offlipped-classroom-research-practice-and-technologies.

Findlay-Thompson, S., & Mombourquette, P. (2014). Evaluation of a flipped classroom in an undergraduate business course. Business education & accreditation, 6(1), 63-71. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2331035

Halili, S. H., & Zainuddin, Z. (2015). Flipping the classroom: What we know and what we don't. The online Journal of Distance Education and E-learning, 3(1), 15-22. Retrieved from https://www.tojned.net/journals/tojdel/articles/v03i01/v03i01-04.pdf

James, A. J., Chin, C. K., & Williams, B. R. (2014). Using the flipped classroom to improve student engagement and to prepare graduates to meet maritime industry requirements: a focus on maritime education. WMU Journal of Maritime Affairs, 13, 331-343. http://dx.doi.org/10.1007/s13437-014-0070-0

Johnson, L., & Renner, J. (2012). Effect of the flipped classroom model on a secondary computer applications course: Student and professor perceptions, questions and student achievement. Unpublished doctoral dissertation). University of Louisville, Louisville, Kentucky.

Kidwell, L. A., Fisher, D. G., Braun, R. L., & Swanson, D. L. (2013). Developing learning objectives for accounting ethics using Bloom's taxonomy. Accounting Education, 22(1), 44-65. http://dx.doi.org/10.1080/09639284.2012.698478

Kottara, C., Asonitou, S., Kavalieraki-Foka, D., Georgopoulou, M. S., & Brinia, V. (2025a). Blended Learning in Accounting Education: a Comparative Analysis of Learning Theories. European Journal of Education Studies, Volume 12, Issue 1 (2025) pp: 153-182. https://doi.org/10.46827/ejes.v12i1.5775

Kottara, C., & Asonitou, S. (2025b). The Impact of Human-centered Artificial Intelligence in Higher Education. European Journal of Education Studies. Volume 12, Issue 2 (2025) pp: 1-13. https://doi.org/10.46827/ejes.v12i2.5796

Kottara, C., Asonitou, S., Tourna, E., Psaromiligkos, I., Zaridis, A., & Brinia V. (2024a). Satisfaction and Learning Outcomes from Blended Learning Accounting Studies in Greece. Int. J. of Education Economics and Development. Retrieved from https://www.researchgate.net/publication/383940658_Satisfaction_and_Learning_Outcomes_from_Blended_Learning_accounting_studies_in_Greece

Kottara, C., & Asonitou, S. (2024b). Artificial intelligence and the new norm in Financial and Managerial Accounting and Auditing. International Journal of Science and Research Archive, Volume 13, Issue 2, pp: 3200–3212. https://doi.org/10.30574/ijsra.2024.13.2.2551

Kottara, C., Kavalieraki-Foka, D., Gonidakis, F., Asonitou, S., Zaridis, A., & Brinia V. (2024c). Sustainable Development and Blended Learning in Accounting Education. Int. J. of Education Economics and Development, https://doi.org/10.1504/IJEED.2025.10062903

Kottara, C., Asonitou, S., Anagnostopoulos, T., Ntanos, S., Choustoulakis, E. (2024d). Exploring learning outcomes in Financial accounting: a quasi experimental study using Multiple Choice Question (MCQ) Test in blended learning environment. Journal of Research in Business and Management, Volume 12, Issue 11 (2024) pp: 51-62. https://doi.org/10.35629/3002-12115162

Kottara, C., Asonitou, S., Tourna, E., Psaromiligkos, I., Zaridis, A., & Brinia V. (2024e). Satisfaction and Learning Outcomes from Blended Learning Accounting Studies in Greece. Int. J. of Education Economics and Development 1(1). Retrieved from https://www.researchgate.net/publication/383940658_Satisfaction_and_Learning_Outcomes_from_Blended_Learning_accounting_studies_in_Greece

Kottara, C., Asonitou, S., Anagnostopoulos, T., Ntanos, S., Choustoulakis, E. (2024f). The impact of educational technology on the academic performance of accounting students. Ιnternational Journal of Science and Research Archive, Volume 13, Issue 2, pp: 1930–1942. https://doi.org/10.30574/ijsra.2024.13.2.2394

Lage, M. J., Platt, G. J., & Treglia, M. (2000). Inverting the classroom: A gateway to creating an inclusive learning environment. The journal of economic education, 31(1), 30-43.

Lento, C. (2017). Incorporating whiteboard voice-over video technology into the accounting curriculum. Issues in Accounting Education, 32(3), 153-168. http://dx.doi.org/10.2308/iace-51584

Mah’d, O. A., & Mardini, G. H. (2022). Matters may matter: The disclosure of key audit matters in the Middle East. Cogent Economics & Finance, 10(1), https://doi.org/10.1080/23322039.2022.2111787

Marshall, H. W. (2013). Making the transition to classroom success: Culturally responsive teaching for struggling language learners. University of Michigan Press. Retrieved from https://press.umich.edu/Books/M/Making-the-Transition-to-Classroom-Success

Mayer, J. H., Quick, R., Sayar, S., & Siebert, J. (2023). Switching to flipped classrooms–one and the same training challenged by practitioners and students. Accounting Education, 32(3), 332-354. https://doi.org/10.1080/09639284.2022.2060047

Morze, N., Kuzminska, O., & Smyrnova-Trybulska, E. (2017). Flipped Learning: Learning Based on Students' Experience. Information and Communication Technology in Education (ICTE), 64-70. Retrieved from https://www.researchgate.net/publication/321720077_Flipped_Learning_Learning_Based_On_Students_Experience

Ng, W. (2014). Flipping the science classroom: Exploring merits, issues and pedagogy. Teaching Science, 60(3), 16-27. Retrieved from https://opus.lib.uts.edu.au/handle/10453/115955

Nugraheni, B. I., Surjono, H. D., & Aji, G. P. (2022). How can flipped classroom develop critical thinking skills? A literature review. International Journal of Information and Education Technology, 12(1), 82-90. Retrieved from https://www.ijiet.org/vol12/1590-IJIET-3015.pdf

O'Connor, C., Mortimer, D., & Bond, S. (2011). Blended learning: Issues, benefits and challenges. International Journal of Employment Studies, 19(2), 63-83. Retrieved from https://www.semanticscholar.org/paper/Blended-learning%3A-Issues%2C-benefits-and-challenges-O%E2%80%99Connor-Mortimer/bc79d751a2a00fe540b939edded8a2e009663058

Oluseyi-Sowunmi, O. S., & Samuel, R. E. (2025). Online Learning Innovations in Accounting Education: A Study of Students’ Engagement and Learning Outcome. WSEAS Transactions on Computer Research, 13, 103-115. Retrieved from https://wseas.com/journals/cr/2025/a2274613-127.pdf

Phillips, C. R., & Trainor, J. E. (2014). Millennial students and the flipped classroom. ASBBS Proceedings, 21(1), 519. Retrieved from https://asbbs.org/files/ASBBS2014/PDF/P/Phillips_Trainor(P519-530).pdf

Sawan, N., Al-Hajaya, K., Salem, R. I. A., & Alshhadat, M. (2024). Pre-COVID-19 student perceptions on blended learning and flipped classroom in accountancy: A case study from two emerging UK HEIs. Journal of Applied Research in Higher Education, 16(2), 597-609. Retrieved from https://www.emerald.com/insight/content/doi/10.1108/jarhe-01-2023-0002/full/html

Thai, N. T. T., De Wever, B., & Valcke, M. (2017). The impact of a flipped classroom design on learning performance in higher education: Looking for the best “blend” of lectures and guiding questions with feedback. Computers & Education, 107, 113-126. Retrieved from https://doi.org/10.1016/j.compedu.2017.01.003

Van Niekerk, M., & Delport, M. (2022). Evolving flipped classroom design in a cost/management accounting module in a rural South African context. Accounting Education, 31(5), 567-595. https://doi.org/10.1080/09639284.2022.2029748

Winfield, J., & Whitelaw, E. (2024). Blended, flipped and lit: student perceptions and performance under blended learning with a flipped classroom and a lightboard. South African Journal of Higher Education, 38(6), 267-289. https://doi.org/10.20853/38-6-5970

Williams, B., Horner, C., & Allen, S. (2019). Flipped v’s traditional teaching perspectives in a first-year accounting unit: An action research study. Accounting Education, 28(4), 333-352. https://doi.org/10.1080/09639284.2019.1609536

Zappe, S., Leicht, R., Messner, J., Litzinger, T., & Lee, H. W. (2009). “Flipping” the classroom to explore active learning in a large undergraduate course. In 2009 Annual Conference & Exposition (pp. 14-1385). Retrieved from https://www.researchgate.net/publication/260201119_Flipping_the_classroom_to_explore_active_learning_in_a_large_undergraduate_course

Zhao, Y., Deng, X., & Zhai, S. (2016). The analysis of flipped classroom mode of CIMA financial operation course. In 6th International Conference on Electronic, Mechanical, Information and Management Society (pp. 1365-1369). Atlantis Press. Retrieved from https://www.atlantis-press.com/article/25853434.pdf

Zhao, Y., & Dawod, A. Y. (2023). Practical analyses on the flipped classroom approach to management accounting education. In 2023 IEEE 12th International Conference on Educational and Information Technology (ICEIT) (pp. 256-261). IEEE. Retrieved from https://ieeexplore.ieee.org/document/10107879




DOI: http://dx.doi.org/10.46827/ejes.v12i3.5867

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Chara Kottara

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2015-2026. European Journal of Education Studies (ISSN 2501 - 1111) is a registered trademark of Open Access Publishing Group. All rights reserved.


This journal is a serial publication uniquely identified by an International Standard Serial Number (ISSN) serial number certificate issued by Romanian National Library (Biblioteca Nationala a Romaniei). All the research works are uniquely identified by a CrossRef DOI digital object identifier supplied by indexing and repository platforms. All authors who send their manuscripts to this journal and whose articles are published on this journal retain full copyright of their articles. All the research works published on this journal are meeting the Open Access Publishing requirements and can be freely accessed, shared, modified, distributed and used in educational, commercial and non-commercial purposes under a Creative Commons Attribution 4.0 International License (CC BY 4.0).