The Acrobatics of Flipping: Reorienting the Learning Experience of the  First Accounting Course

The Acrobatics of Flipping: Reorienting the Learning Experience of the First Accounting Course

David Starr-Glass (University of New York in Prague, Czech Republic)
DOI: 10.4018/978-1-4666-7464-6.ch005
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Abstract

The flipped learning experience provides learners with pre-class activities that allow them to understand subject matter. This understanding is subsequently use during the class to develop higher-level appreciations of the subject through problem-based and collaborative learning activities. The reoriented roles and dynamics of learning afforded by flipping provide opportunities for active learner-centered learning; however, these opportunities are sometimes not considered or underappreciated. This chapter rethinks the structure and dynamics of flipped courses and explores the instructional possibilities offered. In particular, it considers the opportunities and challenges of flipped instruction and examines the author's experience in flipping an Introduction to Accounting course. The chapter provides suggestions on how instructors and learners can best take advantage of the opportunities created when the learning experience is flipped.
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Background

Flipping the classroom is not simply a rearrangement of the instructional sequence: the process of reordering inevitably changes the roles, dynamics, and possibilities of the learning experience. These changes are often unconsidered – or at least under-appreciated – but their consequences will soon become apparent in the flipped class. It is important to consider these consequences before the course is flipped, because even a little forethought will reduce potential problems and will help optimize the benefits of the flipped environment. This chapter centers on the flipping of an introductory accounting course (Accounting 101), but before examining that experience it will be helpful to first provide a review of the general advantages, challenges, and possibilities that flipping provides.

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