Student-Centered Instructional Strategies in Accounting Education: Evidence from the ATPB Course

This study explores accounting students’ perceptions of instructional tools used in the Accounting Theory and Practice (ATPB) in the Malaysian Context course. Despite the rise of blended learning strategies, limited empirical evidence exists on student preferences in theory-based accounting subjects in Malaysia. A descriptive quantitative approach was used, involving 54 undergraduate students from Universiti Tenaga Nasional (UNITEN), who participated in a Telegram-based poll to identify learning tools they found most effective. Results indicate strong preferences for traditional methods, particularly lectures and past exam question reviews (73% each), followed by group discussions (71%). Digital tools like Padlet (60%) and knowledge checks (47%) were also positively received. In contrast, experiential and gamified strategies such as ESG Adventures and Gallery Walks were less favored (<30%). The findings suggest that a blended approach, balancing conventional and digital strategies, enhances engagement in theory-heavy courses. The study offers insights to inform instructional design in accounting education.