The effect of flipped learning model in accounting education on students' learning approaches, attitudes and academic achievement

Purpose: This research aims to examine 'the effect of flipped learning model (FLM) on students' learning approaches, attitudes and academic achievement in accounting education'. In line with this scope, it was aimed to determine the effect of conducting the General Accounting I (GMI) course with FLM on students' learning approaches, attitudes and academic achievement and to determine students' views on the model. Method: The research was conducted in the Health Institutions Management and Social Security programmes at Karamanoğlu Mehmetbey University Ermenek Vocational School in the autumn semester of the 2022-2023 academic year. The study group of the research consists of a total of 82 associate degree students studying in the first year of these programs, 42 in the control group and 40 in the experimental group. The research was conducted in the quasi-experimental design with pre-test - post-test non-equivalent groups in the explanatory sequential design mixed method model, one of the mixed method types. In the research, quantitative data were collected first, and then qualitative data were collected to support the quantitative data results. In collecting quantitative data, the "General Accounting I course academic achievement test" consisting of 19 items covering the subject of "intra-term transactions" from the GMI course subjects, the "Accounting Course Learning Approaches Scale" consisting of 16 items and the "Accounting Course Attitude Scale" consisting of 22 items were used. Qualitative data on student opinions about FLM were obtained through a semi-structured student interview form. Content analysis and descriptive analysis techniques were used in the analysis of qualitative data, and SPSS, Factor 10 and Microsoft Excel programs were used in the analysis of quantitative data. In the study, EFA content, internal and construct validity of the academic achievement test was obtained, and parametric tests were used to compare the scores obtained from the achievement test, learning approaches and attitude scale applied to the experimental and control groups within and between the groups. Conclusion: It was concluded that FLM positively affects students' learning approaches and attitudes towards accounting course in accounting education and increases their academic achievement. When compared with the traditional teaching method, it was determined that FLM provided a statistically significant improvement in students' learning approaches, attitudes towards the course and academic achievement. Keywords: Accounting Education, Flipped Learning Model, Learning Approaches, Attitude, Academic Achievement