Academic journal article Library Philosophy and Practice

Effect of Flipped Classroom on Learning Management Systems and Face-to-Face Learning Environments on Students' Gender, Interest and Achievement in Accounting

Academic journal article Library Philosophy and Practice

Effect of Flipped Classroom on Learning Management Systems and Face-to-Face Learning Environments on Students' Gender, Interest and Achievement in Accounting

Article excerpt

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1.Introduction

The rate of failure in accounting courses in tertiary institutions in Nigeria and other parts of the world as reported by previous researches is a clear proof that learning of accounting generally is a difficult task particularly to newly admitted students of accounting education programs. The failure rate especially, in financial accounting courses is as high as 43.41 percent (Rissi & Marcondes, 2011). This figure has a detrimental effect on manpower development in accounting because students' decisions about majoring in accounting are often influenced by their level of performance (success or failure) particularly in the introductory accounting courses. Research has shown that several factors are responsible for poor academic performance of the students in introductory accounting in tertiary institutions. Some of the factors frequently noted include lecturers' attitudes to instructional planning, poor instructional delivery, inappropriate selection of instructional resources, and poor instructional evaluation (Akenbor, 2014). Other factors contributing to students' poor performance in accounting include: teaching methods (Wooten, 1998), neglect and lack of adequate concern about technological change and its effect in today's world of work by the accounting lecturers, students poor background in accounting, students lack of interest and assumptions that the course requires a lot of calculations and that it is very difficult (Parnham, 2001).

Several authors have conducted researches on the causes of students' failure in introductory accounting courses and have classified the causes into two, namely: internal factors (Basile & D'Aquila, 2002; Principle, 2005), and external factors (Booker, 1991; Gist, Goedde, & Ward, 1996; Eze, 2014). Internal factors include course schedule, classroom environment, class size, accounting concepts that has business reality scenarios and exams, while external factors include: extracurricular activities, family activities, and a combination of those factors (Wooten, 1998; Principle, 2005). Principle (2005) also pointed out that factors such as students' lack of study, inability to apply contents, motivation, i.e. students' self-expectations and their perception about learning environment could also influence their efforts to learn and affect their achievement in introductory accounting. These studies provide converging proof that prior accounting experience and good instructional process have direct effect on students' academic achievement in introductory accounting courses.

Achievement as the art of accomplishing a task or attaining a goal successfully is very important in every human endeavor. It is the art of accomplishing a task or attaining a goal successfully. Students' achievement is defined as the competence of an individual in an area of content (American Educational Research Association, American Psychological Association and National Council on Measurement in Education, 1999). Achievement is dependent upon several factors, among which are instructional methods, learning environment, motivation for stimulating students' interest in learning and the learners (Felder, 2002).

The introduction of ICT, has brought about a new trend in teaching and learning process. One of the trends is the integration of technology into instructional process, which has been proved to have strong and useful effects on students' achievements. Academic institutions across the world are currently using ICT strategies to improve instructional delivery. One of such strategies is the application of flipped classroom model on Learning Management Systems (LMS) for enhancing students' academic achievement.

Researches have showed that flipped classroom technique using learning management system/online tools has the potential of increasing students' interest in learning and meeting their learning needs (Phillips, & Trainor, 2014). …

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