Flipping the Managerial Accounting Principles Course: Effects on Student Performance, Evaluation, and Attendance

The purpose of the study is to examine the effects of “flipping the classroom” on student performance, evaluation, and attendance in managerial accounting principles.

The study uses a crossed within-participants research design (each student experiencing both traditional instruction and simplified flipped instruction) allowing for control of individual differences between students; repeated-measures regression analysis for overall effects; quantile regression for performance-segregated effects.

Flipping the classroom resulted in significant performance improvement, particularly for lower performing students. Course evaluations indicate a few instructor-related ratings were lower for the flipped approach. Attendance was lower under the flipped approach for initial class meetings where the instructional manipulation occurred.

The study design included a weak form of flipping. A stronger form of flipping with greater incentives for class preparation as well as lecture videos could have stronger results.

Flipping the classroom could be effective for application-oriented accounting courses, particularly for lower performing students.

This is one of very few studies on flipping providing evidence of effectiveness using a crossed within-participants research design.