A Study on the Effectiveness of Flipped Learning of Accounting Major

[Purpose] It is a study to analyze whether the flipped learning teaching method, which is a student－centered active learning method, is effective. The purpose of this study is to analyze whether an active self－directed flipped learning teaching method for students has a learning effect on accounting majors in the existing teaching－oriented passive lectures. [Methodology] In fact, the learning effect of learners on flipped learning classes of students who took flipped learning classes for a semester was empirically analyzed through a survey. [Findings] As a result of empirical analysis, first, in order to determine the reliability of the population of the questionnaire, most of the Cronbach’s alpha values were 0.7 or higher, indicating high reliability. Second, as a result of univariate empirical analysis of learners’ satisfaction with flipped learning classes, it was found that time convenience (TC), locational convenience (LC), cognitive convenience (CC), and empathetic convenience (EC) all had a significant positive (＋) effect. Third, as a result of multivariate empirical analysis, learners’ satisfaction with flipped learning classes was found to have a significant positive (＋) effect on locational convenience (LC), cognitive convenience (CC), and empathetic convenience (EC). [Implications] Considering the characteristics of accounting majors, research on learners’ satisfaction through flipped learning classes is expected to serve as an opportunity for future accounting major classes to develop into various online teaching methods that can increase learners’ self－directed satisfaction rather than cramming education.