Keywords
Active Methodology
Higher Education
Accounting
Perception
Abstract
University education in the 21st century is facing a change in teaching and learning methods. Students have moved from a passive learning process (passive methodologies) based on lectures to an active learning process (active methodologies) where the student participates in class activities previously planned by the teacher. Within the active methodologies, the flipped
classroom is consolidating as one of the main educational trends. The aim of this study is to apply the active methodology of the flipped classroom in a unit of the Accounting subject and to determine whether this methodology improves the learning results of university students, as well
as to know their degree of satisfaction with the new methodology. The study sample is made up of students enrolled in the 2021-22 academic year in the Accounting course of the Degree in Tourism
and who took the final exam of the course (Experimental Group). And as a comparison group, the students of the previous year (Comparison Group), whose classes were developed through the master class, were taken as a comparison group. The procedure to implement the inverted classroom was carried out in four phases and to know the degree of satisfaction of the students with the inverted classroom methodology, the students were asked to complete an anonymous and voluntary questionnaire. The results of the study indicate that the implementation of the inverted classroom methodology is associated with an improvement in academic performance and a high degree of student satisfaction regardless of gender and age. This study provides empirical evidence on teaching research in the area of accounting, and in particular, on the influence of the inverted classroom on student attitudes and academic results of a subject.
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