Abstract
- Purpose: The purpose of the study is to examine the effects of “flipping the classroom” on student performance, evaluation, and attendance in managerial accounting principles. Methodology / Approach: 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. Findings: 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. Research Limitations / Implications: 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. Practical Implications: Flipping the classroom could be effective for application-oriented accounting courses, particularly for lower-performing students. Originality / Value of Paper: This is one of very few studies on flipping providing evidence of effectiveness using a crossed within subjects research design. Key Words: Classroom Flipping; Managerial Accounting; Quantile Regression; Crossed Research Design Type: Research Paper