:async: Enhancing Learners’ Active Learning in a Flipped Undergraduate Financial Accounting Course

Authors: Meng-Yu Cheng, Hou-Yi Ting
Institutions: DAYEH University, National Kaohsiung University of Science and Technology
Country: Taiwan

Topic: Innovation through MOOCs practices
Sector: Higher Education
UNESCO Area of Focus: Sustainable OER
Session Format: Poster


In a traditional Financial Accounting classroom, learners may sometimes lose their willingness and interest towards the content of the course, which puts a major barrier in front of effective learning. Technological advancements have revolutionized the educational environment, giving teachers more instructional method/options than ever. The flip teaching model, as recognized as one of the blended learning approaches, is being increasingly adopted by higher education institutions as an active learning alternative to traditional lecturing. This study was thus aimed at finding out the implementation of this innovative approach of flip teaching model where a MOOC (Financial Accounting Level 1) has been integrated in a traditional Financial Accounting classroom at a university in Taiwan to investigate learners’ learning motivation and outcome, and finally, the study aims to recommend better ways and means for further improvement. The course consisted of technology-rich active learning strategies, where 9 weeks of online MOOC learning with 9 hours of online tutorial, and a 9-week problem-based hands-on group learning in a classroom were conducted every other week. In order to ensure learners’ learning outcome, a range of summative assessments through online platform or Interactive Response System (IRS) were designed at every phase.

By employing a descriptive survey research method, a sample of 74 undergraduate learners enrolled in a Financial Accounting course was used; the research results show that: (1) 94.6% of the learners passed the final exam; (2) in online active learning, 41.9% of the learners entered e-learning platform over 30 times; 42% spent over 10 hours on reading online materials, in which 58 hours was the longest record, and 36.5% completed more than 100 pages of reading; (3) in classroom learning, the attendance rate was 81%; (4) the overall result of student course evaluation was 4.68 out of 5, in which course material content was 4.64, teaching method was 4.68, teaching attitude was 4.67, and assessment and feedback was 4.68. The results indicate that this flip teaching model was an effective teaching method, which provided a new approach in Financial Accounting teaching and learning, and changed the way learners approached classroom learning and development with a better learning motivation.


Flip teaching, Active learning, MOOC, Financial Accounting

Enhancing Students’ Active Learning in a Flipped Undergraduate Financial Accounting Course.pdf (127.4 KB)